STEP 1. You need to choose and buy a cash register.
When purchasing, you must make sure that the selected model is included in:
In addition, on the body of the device there must be a holographic sticker “State Register” indicating the current year, as well as the serial number and model name.
You can buy cash register equipment at technical service centers (hereinafter referred to as TSC). There are plenty of such companies now. Use a search engine to find and compare their services/prices.
STEP 2. Conclude a contract for service of cash register machines at the central service center.
This can be done either at the place where the cash register was purchased or at any other service center. And exactly in the city in which you will operate. You will receive the contract in your hands. And a three-dimensional hologram “Service” will be pasted onto the cash register.
STEP 3. Actually, the registration of cash register itself.
For individual entrepreneurs: KKM registration takes place at the place of registration of the individual entrepreneur
For organizations: registration of the cash register at the place of its actual installation.
We go to the tax office and hand over a package with the following documents.
Documents for registering a cash register
Depending on the subject of the Russian Federation, the set of documents may differ slightly. Therefore, we advise you to clarify this issue with the tax office in advance. So:
- (KND form 1110021)
- (Form No. KM-4). It must be numbered, certified with the signature of the individual entrepreneur and seal (if available). For organizations, certify with both signatures and seal.
- (Form No. KM-8). Sew it, number it, certify it with the individual entrepreneur’s signature and seal (if available). For organizations, certify with both signatures and seal.
- Agreement with the technical service center (TSC).
- Technical passport of the cash register (included with the cash register).
- Technical passport of EKLZ (complete with cash register).
- Passport of the KKM model version (original and photocopy). To be filled out by a CTO specialist
And it is issued to you upon concluding a maintenance contract (see STEP 2).
- Additional sheet to the passport of the KKM model version (original and photocopy).
- Visual control means: hologram stickers “State Register” and “Service”.
- A set of stickers “mark-seal”. They are glued by a CTO specialist when registering cash registers.
- Identification document of the applicant.
- Certificate of state registration - OGRN (original and copy).
- TIN certificate (original and copy).
- Power of attorney (if not registered by the head of the company).
- Lease agreement or certificate of ownership of the premises where the cash register will be installed (original and copy).
- Documents regarding the purchase of cash register machines (check, receipt, invoice).
- Reporting (balance sheet, declaration) for the last reporting period with a tax mark (copy).
STEP 4. After checking the documents The tax inspector will assign you a date and time for fiscalization of the cash register (the procedure for activating the fiscal memory of the device).
STEP 5.Fiscalization. Conducted at the specified time:
At the tax office in the presence of an invited TsTO employee
Or at the place where the cash register is installed, for example, if it is too bulky. In this case, the tax inspector himself comes to the place together with an employee of the central service center.
STEP 6. Within 5 working days The tax office must register the cash register, about which information about the cash register equipment is entered into the register of cash registers.
STEP 7. You receive KKM registration card, original documents submitted during registration, and you can start working with the cash register.
Now CTOs offer the service of registering cash registers without your participation - write a power of attorney and they do almost everything for you.
ECLZ - “robbery”?
I would like to warn about some unpleasant expenses for owners of cash registers. An integral part of the cash register, without which its registration is impossible, is:
ECLZ- Electronic Control Tape Protected, built inside. This is a device that records all cash register transactions performed by the cashier.
The fact is that its service life is 13 months, after which the cash register is blocked. Accordingly, once a year you need to replace the ECLZ. And it will cost you from 7,000 rubles. up to 9,000 rub. depending on the prices of the central service center.
The question arises: what is this price for? That's the point, you're welcome. Essentially, an unjustified increase in cost. Manufacturers are monopolists in this market, so they successfully take advantage of this, managing to solve the problem of claims and penalties from the antimonopoly service.
Replacement of EKLZ also occurs when KKM is re-registered to another tax office or to another legal entity.
If the ECLZ malfunctions, it is replaced under warranty if:
The warranty period is valid (12 months from the date of commissioning)
The breakdown is not the fault of the staff
There was no attempt to open or repair the ECLZ
Re-registration of cash register
Carried out in the following cases:
- Change of full name of the applicant (individual entrepreneur, organization)
- Replacing ECLZ
- Replacing fiscal memory
- Changing the address of the KKM installation site
- When concluding an agreement with another technical service center (TSC)
You may need some other documents depending on the tax office (agreement with the central service center, cashier-operator log, etc.). Therefore, it is better to call your service center first to clarify this.
Calculation of the cost of services for registering cash registers
When purchasing equipment from us, a discount on services is provided - 10% or more.
For some cash register models, the contract with the OFD is free for 1 year.
Check with our consultants.
What needs to be done before registering cash register equipment with the Federal Tax Service:
- choose the cash register model that is suitable for your activity. On your own or by contacting a specialized organization, for example ours. For individual entrepreneurs and organizations, online cash registers are the same.
- enter into an agreement with a fiscal data operator (FDO) who has permission from the Federal Tax Service of Russia to process fiscal data (FDO register: kkt-online.nalog.ru). To conclude an OFD agreement, you may need an enhanced electronic qualified signature (UKES), or enter into an agreement with the OFD through its partner (for example, through us) without an electronic signature and receive a good discount.
The cash register is available, the contract in the OFD has been concluded. We submit an application to the Federal Tax Service in one of three ways:
- through taxpayer personal account on the website nalog.ru. In this case, you will definitely need an enhanced qualified electronic signature (ECES), which is issued by certification centers with the appropriate license or their agents (for example, us). You will also need a computer with the necessary settings made on it that meets the conditions for access to the taxpayer’s personal account (access conditions: lkul.nalog.ru/check.php).
- through personal account on the OFD website. In this case, an enhanced qualified electronic signature (ECES) will also be required.
- on paper to any of the Federal Tax Service inspections, regardless of the taxpayer’s registration address and the location of the cash register installation.
According to the current legislation, it is possible to register cash register equipment through the website of the Federal Tax Service of Russia, as well as with any tax authority on an extraterritorial basis, i.e. You can submit a paper application to any Federal Tax Service inspectorate, regardless of the taxpayer’s registered address and the location where the cash register is installed.
The application has been submitted. Notification of assignment of registration number has been received.
The received registration number, along with other details, must be entered into the cash register. No later than the next working day after the registration number is issued, activate the fiscal drive (FN) and print the cash register registration report.- When submitting an application through the taxpayer’s personal account on the website nalog.ru or OFD, the details from the registration report are entered in addition to the previously submitted application.
- When submitting an application on paper, the registration report is submitted to the Federal Tax Service, which issued the notification of assignment of a registration number.
After an automated verification of the identity of the details in the application for registration with the details entered into the cash register, a cash register registration card is issued, confirming the successful completion of the procedure or a notification of refusal if the data does not match.
If a refusal is received, it is necessary to eliminate the discrepancy between the details in the cash register and the application; if this is not possible, replace the fiscal drive, reset the cash register to factory settings, fill out and submit a new application to the tax service.
By using our services, you will not receive a notice of refusal, only a guaranteed registration card.
The CCP registration card has been received. Online cash register registered with the tax service.
Upon completion of the procedure, you must enter information about the registered cash register in your personal account on the OFD website, as well as connect the cash register to the Internet at the installation site and check the connection with the OFD.
- The cash register itself with registered communication data with the OFD and a configured communication channel (via EhOU or Ehternet). How to set up to read.
- Qualified Certificate (CEP) issued to the head of the organization. A CEP issued in the name of an accountant will not work! Cost - 2000 rub.
- Paid (Fiscal Data Operator). 3000r per year.
Step-by-step instructions for registering a cash register online:
- We go to the tax website - nalog.ru.
- We authorize using an electronic digital signature certificate.
- If something doesn’t work or the certificate is not visible, then go to help.kontu.ru - everything is downloaded there automatically.
- Click “Accounting for cash register equipment”:
- Click the “Register cash register” button and select “fill in application parameters manually”
- Fill in the installation address and place of installation of the cash register (restaurant "Prague", store "Obuv", etc.)
- Indicate the KKT model and its serial number (written on the KKT itself at the bottom) or read from the driver, where “Checking communication with the KKM”
- Select the model of the fiscal drive (the register of models can also be viewed via the link) and enter its number (written on any diagnostic receipt)
- Provide information about the use of the cash register applied for registration with the tax authority. To register in offline mode (this is for remote areas), select the item “cash register equipment is designed to work exclusively in offline mode”
- Sign and send the application
- Click on the link “Information about documents sent to the tax authority”
- Click on the registration number (RNM). It is better to copy this number - we will need it now.
- Then, “complete registration”
- We launch the registration utility and enter the data into the cash register.
- After this, you need to fill in the data from the CCP registration report:
- The report will be printed on the fiscal registrar after you complete the fiscalization. Attention! Time to write off your check! The document number can be set to "1", and fiscal sign- This FP on the registration receipt.
- After filling out the data from the report, click the “Sign and Send” button:
- On the “List of documents sent to the tax authority” tab, you can print a registration card: The card will be signed with an enhanced qualified tax signature and contain the registration date
- Congratulations! You can work with CCT.
Cash payments in the business process require the presence of a cash register. Moreover, the cash register must be officially registered. How is cash register equipment registered with the Federal Tax Service in 2019?
Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.
It's fast and FOR FREE!
To use cash register equipment after purchasing it, you must go through the KKM registration procedure with the tax office.
To do this, you will need to collect certain documents and fulfill mandatory requirements. What is the procedure for registering a cash register with the tax authorities in 2019?
Important aspects
This makes it easy to identify any cash register device used in Russia. But in order to register, certain requirements must be met.
In particular, prepare a package of documents, conclude a contract, and first purchase the device itself. At the same time, it is advisable to know about the basic rules for handling cash registers.
General rules for use
The procedure for handling cash registers is regulated by the “Standard Rules for Operation...”. They describe in detail the procedure for both the owner of the equipment and the cashier directly.
If we present these rules briefly, they will look like this:
| When buying a cash register, you should consider not only ease of use | There is a list of models allowed for registration with the Federal Tax Service. Models not included in the State Register of CCPs will not be registered. |
| The purchased device must be registered at the technical service center | To register a cash register with the tax office, you will need to present an agreement with the central service center. |
| The cash register is subject to mandatory fiscalization by the tax inspector | This is necessary to collect and save the necessary information. In this case, the cash register is sealed |
| Holograms must be present on the cash register | On inclusion in the State Register and on registration with the Central Service Center |
| You can use cash register for work only after registering with the Federal Tax Service | And receive a registration card |
| CCP repair can be carried out | Exclusively by a representative of the service center |
Legal basis
The registration procedure for cash registers is regulated by the following standards:
Some other legal documents are also important. Clause 12, Article 4 of Federal Law No. 103 determines that when accepting payments, the payment agent must use a cash register with a control tape and fiscal memory, and must comply with the legal requirements regarding the use of cash registers.
Cash register equipment covered by the State Cash Register Register must be used. The use of cash register models not included in the list is not permitted.
At this time, the Register includes about thirty-eight cash register models, which comply with the requirements of Federal Law No. 103 and can be used when making cash payments for individual entrepreneurs and organizations in the Russian Federation.
Registration procedure for cash register machines
Before purchasing a cash register, you must first make sure that it is necessary. Certain types of activities can be carried out without using a cash register.
To register yourself, you need to contact the tax office at your place of tax registration. The cash register is registered with the tax office at the actual address of use.
After submitting all the necessary documents to the KKM registration department, the tax inspector will set a time for fiscalization of the device.
In this case, the procedure for activating fiscal memory can be carried out both at the Federal Tax Service and at the place of operation.
A CTO specialist must be present during fiscalization. After completion of fiscalization, the tax inspector will enter the necessary information into the KKM Accounting Book.
The applicant receives the originals of previously submitted documents. After this, the device is ready for use.
Required package of documents
To register a cash register you will need:
- maintenance agreement with the central service center;
- KKM passport;
- EKLZ passport;
- numbered, laced and certified by the manager journal of the cashier-operator;
- a similarly designed journal for recording calls from technical specialists and recording work performed;
- KKM version passport;
- additional sheet to the version passport;
- document for the place of operation (title documents, etc.);
- TIN and OGRN certificates.
Step-by-step instruction
The step-by-step algorithm for registering a cash register with the Federal Tax Service in 2019 can be presented as follows:
| Submission of a package of documents | Registration of KKM occurs within five days from the date of submission of the application. If any inaccuracies are identified in the documents, the applicant is obliged to correct the deficiencies within one day after receiving a notification from the Federal Tax Service. Otherwise, registration will be denied |
| CCT inspection | After receiving the documentation, the tax inspector sets a date and time for checking the cash register. The entrepreneur must appear with the cash register exactly at the appointed time, otherwise he will be denied registration. Also at this time a representative of the Central Technical Service should appear |
| Obtaining a KKM registration card | After the tax inspector checks the cash register and carries out fiscalization, information about the cash register is entered into the cash register book. A registration mark is placed in the KKM passport. The applicant is issued a KKM registration card. Registration is considered complete at this point. |
It should be noted that registration may be carried out differently in different branches of the Federal Tax Service. In some places, pre-registration for an appointment is required, and in others, documents are submitted on a first-come, first-served basis. This point should be clarified in advance.
Sample card
The KKM registration card is filled out by the registering tax inspector. Then she gets a visa from the head of the Federal Tax Service.
This card is stored directly at the place where the cash register is used for the entire period of use of the cash register. When registering a card, the address of the actual use of the device is written in the “Installation by address” section.
If the cash register is deregistered, the card must be returned to the Federal Tax Service, where it is stored for three years after deregistration.
Is it possible to register through a power of attorney?
In this case, the representative of the organization may not be its employee. The registration service for cash register machines can also be offered by the central service center, with which a technical service agreement is concluded. In this case, the power of attorney is issued in the name of a representative of the Center.
If an individual entrepreneur wishes to register a cash register through an authorized representative, then the power of attorney must be notarized.
Features of registering a cash register
In accordance with the deadline for registering a cash register with the tax authority, it should not exceed five days from the date of submission of documents.
You need to know that the statutory service life of a cash register is seven years from the time of installation. After this period, the cash register must be deregistered.
Cash register machines are sold in a non-fiscal state, that is, the revenue-summarizing counter is turned off. Therefore, the fiscalization procedure is mandatory. If a used device is registered, then it is also necessary to reset the fiscal memory.
During the fiscalization procedure, the tax inspector enters into the device’s memory its serial number, INN and the name of the organization.
Fiscalization is completed by test input of the amount. This allows you to check the accuracy of the details. The tax inspector generates a verification Z-report using the previously entered password.
At the end of the procedure, the Federal Tax Service inspector and the applicant sign a certificate of registration of control meters and transfer of KKM readings to zero. The cash register is assigned a unique number and is considered registered.
For individual entrepreneurs
An individual entrepreneur can register a cash register at his place of residence. Registration of KKM IP at the place of activity can also be carried out. But you need to take into account some features.
Establishes that all entrepreneurs are required to use cash registers when making cash payments. However, some categories of individual entrepreneurs can do without cash registers.
Provides a list of types of activities for which an individual entrepreneur has the right not to use cash registers.
These include:
- activities involving the issuance of strict reporting forms;
- work by or by ;
- sale of lottery tickets;
- sale of securities;
- trade in train carriages of certain goods;
- provision of food in educational institutions, etc.
Also, individual entrepreneurs operating in remote and hard-to-reach areas may not use cash register machines. The list of these places is established by law.
Pharmacies of paramedic stations in rural areas are also subject to exclusion if they are available for pharmaceutical activities and there are no pharmacy organizations in the area.
In all other cases, the use of a cash register for individual entrepreneurs is mandatory. For the absence of a cash register, a fine is imposed in accordance with the Code of Administrative Offenses of the Russian Federation.
It is important that exemption from the use of cash registers is not interpreted as a violation of cash discipline. Everyone who works with cash is required to observe cash discipline.
For LLC
Organizations register cash register machines exclusively at the address where the device will be operated. To register, you should contact the tax office at the location of the legal entity.
If an organization has separate divisions that use cash registers, registration should be carried out at the place where these divisions are registered.
That is, if an LLC has several branches in different cities, then registration of cash registers occurs in each city separately. If the organization’s activities fall under the list, then you do not need to use a cash register.
In particular, this applies to cases when:
- clients receive special checks or receipts as confirmation of payment;
- Payments using checks and bank cards are not carried out;
- the type of activity corresponds to that specified in Article 2 of Federal Law No. 54;
- special financial reporting forms are used;
- the organization applies the UTII regime.
For outbound trade
When a cash register is required for field trading, the registration card must contain a corresponding mark. In the section about the installation address it is written “For field trade”.
An individual entrepreneur can register a cash register for outbound trading at his place of registration. But registration is carried out not by registration, but by the territorial bodies of the Federal Tax Service.
The procedure for using cash registers in distribution trade is explained. It states that every retail location must be equipped with a cash register.
If there are several retail locations, even if they are located at the same address, as many cash register devices are required as there are workplaces. KKM for outbound trade is registered in the usual manner.
In the Russian Federation, accepting cash in commercial activities requires the use of cash registers. But the law changes periodically.
Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.
It's fast and FOR FREE!
How do individual entrepreneurs and LLCs register a cash register with the Federal Tax Service in 2019? The use of cash payments in commercial activities in most cases requires the presence of a cash register.
The use of purchased equipment becomes legal only after registering the equipment with the tax service.
The registration process has previously raised many questions, and the introduction of online cash registers has further aggravated the situation. How to correctly register cash register equipment for individual entrepreneurs and LLCs in 2019?
Important points
The law on the use of cash registers states that all legal entities and individual entrepreneurs must use cash registers if they sell goods (any product, work, etc.) for cash.
If the business does not fall under the exceptions specified by law, then cash register equipment is required for any organizational and legal form.
But it’s not enough just to have a cash register. Proper use of cash register equipment requires registration with the Federal Tax Service.
The procedure is not particularly complicated, but you will need to prepare certain documentation and comply with some requirements for a cash register.
In addition, innovations regarding the introduction of online cash registers should be taken into account. By July 1, 2018, absolutely all organizations and entrepreneurs are required to replace old cash registers with online ones.
How to register a cash register in 2019? Are there any differences for individual entrepreneurs and LLCs? Is it possible to use old equipment or is it better to immediately purchase a new model?
What it is
KKM stands for cash register mechanism. With its help, the state controls the circulation of cash, as well as the completeness and timeliness of revenue accounting.
Registration of cash register equipment implies. During the registration process, the device is assigned an individual number, recorded in the KKM Accounting Book.
Due to this, any cash register device used on Russian territory can be easily identified.
For what purpose is this done?
The main task of cash register equipment is to record on paper all completed operations for the sale of a product of activity. Another goal, no less important, is the registration and preservation of all transactions.
Based on the information saved by the cash register, the amount of profit for tax purposes is calculated for individual entrepreneurs and LLCs.
The purchased cash register is initially inoperative. Fiscal memory is disabled in it, which does not allow the registration of ongoing operations, therefore fiscalization is necessary.
During registration, it is mandatory to visually check the cash register, the presence of numbers, seals, and proper operation (through a trial entry of the amount).
Based on the results of the check, the mechanism is filled in. The use of unregistered cash register equipment is prohibited by law.
The absence of official registration of the device is equivalent to working without a cash register. This is fraught with substantial fines.
The legislative framework
In fact, the service is integrated into the taxpayer’s personal account. Registration occurs in several stages.
The algorithm of actions will be as follows:
You will need to enter the name and access parameters for the OFD server (the address and port of the server must be indicated on its website) and the assigned registration number.
Upon completion of registration, the cashier will print a checkout “Registration Report”. In this case, the cash register operation will be displayed in your personal account on the website of the fiscal data operator.
The final stage is:
Return to the Federal Tax Service website To the section “Cash Accounting” Click on the registration number of the specified device Column RNM Click “Complete registration” And enter the information from the control receipt (number, date and time of receipt, fiscal indicator from the FP field) Click “Sign and Send” After which the cash register status will change to “FN registration report is expected” After changing the status to “KKT registered” A CCP registration card will be provided in electronic form. If desired, the taxpayer can receive a paper version of the card by contacting the tax authorities For a limited liability company
LLCs are required to register cash register machines at their location address, that is, at the place of operation. To register a cash register, you should contact the tax office at the place of registration of the legal entity.
For separate divisions, registration is carried out at the appropriate place of registration.
With the introduction of online cash registers, a situation has arisen in which organizations with branches do not sufficiently understand the principle of using new technology.
The fact is that a cash receipt can now be sent electronically to the address specified by the client.
For this reason, there is an opinion that you can register one online cash register at the head office. It can be used to send checks to customers from branches.
This option is not legal. The address of the cash desk is indicated on the check. The customer must receive a receipt with the address where the purchase was actually made. That is, a new cash desk will be required for each branch.
For an individual entrepreneur
For individual entrepreneurs the situation is somewhat different. The fact is that entrepreneurs can register cash register equipment at their place of residence.
But at the same time, individual entrepreneurs have the right to conduct their activities throughout the territory of Russia. That is, the business address may not coincide with the registered address.
The statement states:
- LLC name or full name IP;
- address and location of installation of the device (website address for online payments);
- CCP model name;
- model name and serial number of the fiscal drive;
- information on the use of cash register systems (only when providing services, without transmitting fiscal documents in electronic form, when making payments via the Internet, when conducting activities as a banking agent, etc.).
At its discretion, the Federal Tax Service may establish additional information for mandatory indication.
Nuances on UTII
Before the introduction of online cash registers, UTII payers were exempt from using cash registers. Instead of a cash receipt, they could issue a proof of payment if the buyer requested one.
From July 1, 2018, all taxpayers will no longer switch to new cash register machines on a general basis. At the same time, there are still categories of people who may not use cash registers. This:
But the ability not to use cash receipts does not cancel the obligation to issue BSO. In this case, the form must be generated on a special automated system for BSO. The issuance of strict reporting forms is permitted both when providing services and when performing work.
Some nuance concerns UTII payers selling alcoholic products. For them, the transition to online cash registers is prescribed from March 31, 2017, and no delay until July 2019 is provided.
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
- All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.
