The procedure for re-registration and deregistration of kkt. How to cancel the registration of KKM in the tax office? Deregistration of the cash register in the tax period

In our country, entrepreneurs are not allowed to engage in retail without a cash register duly registered with the tax authorities. It is logical that KKM, which has a unique identification number in the tax registry and is assigned to a specific individual entrepreneur or legal entity, cannot be transferred to another person, sold or disposed of just like that. Before performing any of these actions, cash registers must be deregistered.

When may I need to deregister a cash register?

The need for re-registration or complete removal of KKM from tax records may appear both when the organization is closed, and in the course of its activities. This happens in such cases:

Replacing the cash register with another model (newer and more functional).
The KKM model used is outdated and deleted from the state register of KKT. The service life of cash registers is only 7 years from the start of operation.
Sale, transfer for use free of charge or for a fee (for rent) to another individual entrepreneur or organization.
The cash register is not operated, but is in the public domain for employees of the company, strangers. To avoid unauthorized use, it must be deactivated if you do not plan to use it for its intended purpose in the future.
IP closure, liquidation legal entity also serve as the basis for deregistration of the cash register.

What should I pay attention to when deregistering a cash register?

The essence of the whole procedure is to check the correspondence of the information in the cash register and the data contained in the fiscal memory of the device, deactivate the machine, remove and transfer the ECLZ block (secure electronic cash tape) for storage. However, the process itself in different regions and even in different inspections of the Federal Tax Service can take place in its own way.

There are some nuances that need to be clarified in advance in a specific territorial tax authority - in the one in which the KKM was registered. Many IFTS require the removal of fiscal reports by a service center specialist only in the presence of an inspector. In this case, having previously agreed with the CTO engineer, you need to drive up to your inspection on a certain day, taking with you cash machine and all prepared papers.

Some inspections turn a blind eye to such strictness and do not ask to bring equipment and a cash desk to them. For them, correctly executed documents are sufficient, the main thing is that they be provided by a certified TSC and presented to the registrar in a timely manner.

With the “simplified” procedure, an employee of the cash register service center independently removes fiscal memory and forms a package of documents for deregistration of cash registers. The owner of the cash desk can only take the application to the tax office (in person or send a representative with a power of attorney) on the same day or within three days, depending on the rules established by the local IFTS.

When planning to remove a cash register from registration, it is necessary to clarify whether all tax reporting has been submitted at the current moment, whether there are any debts to the budget, whether the TsTO bills have been paid. It is advisable to carefully study the journal of the cashier-operator for the completeness and correctness of the information entered, as well as check the marks in the log of the technician's call. If everything is in order, it's time to start preparing the documentation.

List of documents for the IFTS

KKM, subject to deregistration in the Federal Tax Service, must have the following accompanying package :

registration card issued upon registration;
journal of the cashier-operator (form KM-4);
cash register passport and EKLZ passport;
employee call log Maintenance;
copy of the balance sheet for the last reporting period(marked tax), cash book or book of income and expenses (for LLC and individual entrepreneur, respectively) - these documents are not required, but may be needed for the work of a tax inspector.

In the process of removing the memory cash register CTO employee provides:

an act on taking readings from the meters of the device (form KM-2);
a receipt with a fiscal report for the entire period of KKM operation;
1 receipt-report for each of the last 3 years of operation of the cash desk;
monthly fiscal reports for the same period;
report on the latest ECLZ;
a receipt for closing the device's memory archive;
an act on the transfer of a block of memory for storage.

The representative of the organization - the owner of the CCP presents the tax inspector with a passport (a power of attorney is needed if it is not the director himself or individual entrepreneur) and a completed application. In 2014, an application for deregistration of a cash register is issued on a universal one, which since 2012 has been the same for all registration actions with cash registers (when registering and making changes to registration cards).

The procedure for deregistration of CCP

So, we list the main actions for deregistration of a cash register:

We clarify the nuances of the work of "our" tax office.
We are preparing a set of documents.
We contact the CTO for coordination and implementation of the procedure.
We pay a visit to the IFTS.

As you can see, the instructions for deregistration of cash registers are simple and clear, and the process itself does not take much time. With a good combination of circumstances, going to the tax office will not take more than 15 minutes. If the cash register department is not fast-paced or accepts only a few days a week, then you will have to wait up to 5 days.

After that, you can do anything with the cash register: give it as a gift, rent it out, sell it, or rent it out for a commission to the CTO. True, this applies only to those machines that are still listed in the state register: they are equipped with new memory and are again put into operation. Devices that have expired the depreciation period (7 years) are not subject to further use.

The ECLZ block in case of a desk audit must be kept in the organization for 5 years after deregistration.

The procedure for re-registration of CCP

In order to make the necessary changes to the information that the user previously submitted to the tax office when registering the cash register, he must submit to the tax authority personally or through the cash register office on the nalog.ru website an application for re-registration of the cash register. Moreover, the application for hard copy if necessary, you can now submit to any tax office, and not just at the place of registration of the user, as it was before ().

An application for re-registration is submitted no later than one business day following the day of the change in the information entered in the register and registration card of the cash register. In this case, the application must contain the information that the user provided during the registration of the cash register, which are being amended ().

ATTENTION

If the old FN is replaced with a new one, for example, due to the expiration of the fiscal attribute key, the CCP will need to be re-registered. In this case, it will be necessary to generate and send to the tax office a report on the closure of the FN (,).

After verifying the information provided, at the end of the registration activities with the cash register, the tax authority will send an electronic card for registering the cash register to the user. This document is formed in the form of a document signed with an electronic signature and sent by the tax authority within five working days from the date of completion of the re-registration through the CCP cabinet or through the OFD ().

ATTENTION

When re-registering in connection with the replacement of the FN and deregistration of the CRE, which was used in the mode without transferring fiscal documents to the tax authorities, users are required to read the fiscal data of all fiscal documents contained in the FN and submit these fiscal data to the tax inspectorate together with an application for re-registration or de-registration of a cash register on paper or through the cash register office. The date of submission of the report in electronic form is the date of its placement in the CCP office ().

The user to whom the CCP registration card was sent in the form electronic document, has the right to receive an appropriate card on paper from the tax authority ().

The procedure for deregistration of cash registers

An application for deregistration of a cash register is submitted in the same manner as registering a cash register or re-registering it ().

At the same time, CCP is subject to deregistration in the following cases:

its transfer to another user;
theft;
losses;
expiration of the fiscal attribute key.

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After transferring the cash register to another user, an application for its deregistration is submitted to any territorial tax authority in person or through the cash register office on the nalog.ru website no later than one business day after the transfer. In case of theft or loss - no later than one working day from the date of discovery of the fact of theft or loss.

However, in the event of the expiration of the fiscal attribute key in the FN, the CRE is deregistered unilaterally without the user's application. At the same time, within one month from this date, the user must submit to the tax authorities all the fiscal data that is stored in the FN used in the cash register at the time of its deregistration ( , ).

IMPORTANT

CCP registered before February 1, 2017 is applied, re-registered and de-registered in the same manner until July 1, 2017. And after July 1, when old technology it will no longer be possible to use it, it will be deregistered without notifying the owners (letter of the Federal Tax Service of Russia dated December 30, 2016 No. ED-4-20 / 25616 "").

The following information shall be indicated in the application for deregistration of the CCP:

full name of the user organization or last name, first name, patronymic of the IP user;
User TIN;
model name and serial number of the CRE copy registered with the tax authority;
information about cases of theft or loss of cash registers (if there are such facts) ().

There are several options for deregistration of CCPs: when contacting the tax office or through Personal Area on the FTS website. But the tax authorities can do it forcibly. Let's take a closer look, how to deregister online checkout.

The owner can do this on his own initiative if:

transfers the cash register to another user,
equipment was stolen or lost,
the device is broken.

It is necessary to submit to the tax office an application for deregistration of the CCP (form according to KND 1110062) no later than one business day after the transfer or theft is discovered. Take the document in person or send it online. Below on the page is an application template and instructions on how to deregister an online cash register through a personal account on the website of the Federal Tax Service.

Application for deregistration of the online cash register

Please indicate in your application:

name of the company or full name of the entrepreneur,
model and serial number of the KKT,
details of the theft or loss (if any).

The Federal Tax Service made changes to the form of the form (order dated September 7, 2018 No. ММВ-7-20/ [email protected]). You can download from us new pattern application form for deregistration of the CCP.

If the application for deregistration of the online cash desk is submitted by a representative, indicate the details of the power of attorney.

When transferring a cash register to another user, a report on closing the fiscal accumulator must be attached to the application. It can be done through the online checkout menu.

If the CCP is broken or stolen, no report is needed. In this case, it is better to deregister the online cash register as soon as possible. Do it via the Internet: it's the easiest and fast way. additional documents not needed in case of breakage or theft. How to deregister a cash register through your personal account - below on the page.

If the equipment worked without data transfer to the OFD (for example, in remote regions), all fiscal data recorded in the drive must be attached.

We recommend deregistering online cash registers through your personal account - it's simple and convenient. To do this, you will need an email digital signature. A few steps - and you're done. Next, we will step by step analyze the deregistration of an online cash register through a personal account.

How to deregister a cash register through a personal account

To get started, log in to your personal account on the tax website and open the "Accounting CCP" section.

An application will open for deregistration of the CCP in tax office. Fill in the date and time of the closing of the FN, number fiscal document and fiscal sign. After that, click the "Sign and send" button - the application will be digitally signed.

After these steps, you will see that the request to deregister the online checkout has been added.

How to find out if KKM has been deregistered or not

After completing all the actions on the site, an alert will appear.

In addition, the tax office within 5 days after receiving the application for deregistration of the online cash register will send a confirmation card through your personal account. You can also come to the IFTS and pick up a paper version of the document.

The tax office can deregister the CCP and forcibly. Let's figure out what to do in this case.

The cash desk was removed from the register by the Federal Tax Service: what to do

If the deregistration of the CCP occurred at the initiative of the tax authority, you do not need to submit an application. The FTS can do this if:

there are violations in use - it will be possible to re-register the cash desk after they are eliminated;
the period of operation of the fiscal drive has expired - it is necessary to transfer the payment data recorded on the FN within 30 days to the tax authorities.
if an entry is made in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs about the termination of the company or entrepreneur.

Companies on OSNO need to change the FN once every 13 months, and on special regimes (UTII, USN, PSN) - once every 36.

Attention! This material is about how to withdraw cash registered in the tax. If you are interested in how to remove a report from the cash register Z (regular withdrawal of the cash register), click !

Entrepreneurship is not always easy and cloudless. Sometimes it happens that you have to turn off the business, and all working equipment store in a corner. But if the counters, furniture, computers, and so on can simply be hidden away or try to resell, then with cash register equipment you need to do otherwise.

Before you finally put it on the shelf or put it up for sale, it is necessary to deregister it with the tax office.

And you need to do this not only in case of business closure, but also in some other situations. Let's explore this topic in more detail.

We remove cash registers from the register: reasons

The need to completely deregister cash registers with the tax authorities or re-register them may arise under a variety of circumstances. It could be:

liquidation of a legal entity (enterprise or organization) as well as the closure of an individual entrepreneur;
voluntary replacement of a cash register with a more functional and new model;
forced replacement of outdated cash registers due to the fact that it was deleted from the list of the state register. You can operate the cash register for no more than 7 years from the date of its release;
theft of cash registers. In this case, it will be necessary to present a certificate from the police to the tax specialist;
leasing, donating, or selling to another company or individual entrepreneur;
force majeure circumstances (fires, floods, destruction of buildings, etc.);
changes in the relevant part of the legislation;
in cases where the cash register for any reason is not used in work. This is especially important if its further use is also not planned, but, at the same time, both company employees and unauthorized persons have access to it. To avoid unauthorized and uncontrolled use of the cash register, it must be deactivated.

Why remove cash registers from the register in the tax

It is necessary to remove cash registers from tax authorities, regardless of what caused the termination of their use. It must be remembered that the data on each used fiscal registrar or a cash register is in the database of the tax service. And if so, it means that they must necessarily be subject to regular maintenance and timely maintenance.

If the cash desk is not deregistered, representatives of the tax inspectorate can at any time look in with a check for the correct issuance of cash receipts to buyers or consumers of services.

This is especially true for individual entrepreneurs, since it is they who, in which case, are the easiest to find (at the place of residence indicated when registering an individual entrepreneur with the Federal Tax Service). The most unpleasant thing will be if a representative of an organization or an individual entrepreneur cannot answer the question of where the cash register equipment registered to his company is located.

And of course, it is worth remembering that without removing the cash register from the tax office, it will not be possible to sell or donate it.

The procedure for removing cash register equipment from registration

In short, the process of removing KKM from tax accounting takes place in several stages:

preparation of a set of documents;
advising and involving an employee of the service center in the procedure;
visit to the tax office.

If everything is done in order and correctly, then the process of deregistration of the cash register will take no more than half an hour.

What is important when deregistering a cash register

The main meaning of the operation to remove the cash register from registration with the tax authorities is so that they can check how much the information in the cash register corresponds to the information in the fiscal memory, as well as the subsequent deactivation of the device, and the transfer of ECLZ data for storage. It should be noted here that there is no strict regulation of this procedure, therefore each region of the Russian Federation regulates this process in its own way.

Before you go to the territorial department of the tax service, you need to clarify exactly what requirements are imposed on the procedure for deregistration of the cash desk by the very department of the IFTS in which it was registered.

Attention! Sometimes tax authorities require that the removal of fiscal reports from cash registers is carried out only in the presence of their representative. In this case, you need to agree in advance with an engineer from the technical service center so that he can drive to the tax office at a certain time. An individual entrepreneur or an employee of a company applying for the removal of KKM from registration must have everything with them Required documents and the checkout.

It should be noted that not all territorial inspectorates are so strict about this process. Some do not require bringing cash registers to them and inviting a technical specialist, they are limited to checking documents, the main thing in which is the correct execution and resolution of a certified technical center.

In even more simplified schemes, employees of service centers independently remove the EKZL block and collect all documents to deregister the cash register with the tax office. At the same time, the owner of the cash machine only needs to personally drive up to the tax office with a statement or send a representative there with a power of attorney. This must be done either on the same day, or, if it is established in the rules of the local territorial tax inspectorate, within three days.

Before you remove the cash register from tax records, you need to make sure that all tax reporting for the current time has been submitted in a timely manner, there are no debts to the tax authorities, and all bills from the organization servicing the equipment have been paid.

In addition, it will not be superfluous to once again check the correctness of entering information in the cashier-operator log, and check the maintenance log.

Documents for the withdrawal of cash register for tax

After all the necessary preliminary checks and operations have been completed, it's time to start compiling a package of documents for the tax office. It includes several important documents, without which it is impossible to remove the cash register from registration. Here is a list of those documents:

a card issued upon registration of a cash machine in the tax office;
personal passport of the applicant or representative by proxy;
technical passport of cash registers and separately passport of the EKLZ block;
journal of the cashier-operator;
call log technical specialists;
a copy of the balance sheet certified by the tax inspectorate for the last reporting period;
from LLC;
book of income and expenses from IP.

The last two documents are not required, but in some cases the tax inspector may ask for them to fully analyze the information on the cash register.

From the employee of the service center, the tax authorities will require:

a receipt with a fiscal report for the entire time of using the cash register;
the act of taking readings of cash meters;
one check-report for each last three years of operation of the cash desk;
monthly fiscal reports also for a three-year period;
a receipt for closing the device's memory archive;
report on the ECLZ memory block;
act on the transfer of ECLZ for storage. By the way, it must be stored for at least five years from the moment the cash register is deregistered in case of a possible tax audit.

After all the above documents are given to the tax inspectorate specialist, and the procedure for deregistration of the cash register is completed, you can do whatever you want with the cash register: sell, rent, give it to the commission department of the technical center, donate, just put it in corner. However, it is worth remembering that if the cash desk model is deleted from the state register, its further use will be impossible. In this case, the cash register can only be thrown away.

While doing business, an entrepreneur is often faced with a situation where he no longer needs the IP cash desk or when it is necessary to deregister this device with the tax service. IP must be borne in mind that at the end entrepreneurial activity and in 2019, the procedure for deregistration of the cash register is also mandatory.

In what case can an individual entrepreneur deregister KKM in 2019

An individual entrepreneur can deregister KKM in 2019 in the following situations:

if he changes the old technique to a modern one;
if there has been a change in the owner of the cash register;
when it came to the end of the service life of the equipment;
if the individual entrepreneur closes his business (for example, he became bankrupt).

Carrying out the removal of cash equipment from the register, you can contact specialized firms that will conduct it through representatives of individual entrepreneurs. In this case, the individual entrepreneur will need to issue a power of attorney to the representative of the entrepreneur.

Deregistration of equipment in 2019

Deregistration of a cash register in 2019 will be carried out in the same way as its installation.

In order to remove cash equipment from the register in 2019, an individual entrepreneur must submit to the tax office documents such as:

application from the owner of KKM - in the prescribed form;
technical passport for equipment (form);
KKM registration card;
registration log for calling engineers of the central heating service (in the form of KM-8);
contract (in original) with the Service Center for warranty service of the cash desk;
journal of the teller (in the form of KM-4);
the checkout itself.

If the deregistration of the cash register will be carried out by an authorized person, the individual entrepreneur must provide a power of attorney by which the person has the right to perform such an operation in the inspection.

Filling out an application for deregistration of KKM in 2019 - step by step instructions

Also, the individual entrepreneur will need to submit a well-written application to the inspection (in the form of KND 1110021).

Step 1. Entering information into the fields of the title page

When entering data into the title page, the individual entrepreneur must indicate his TIN and inspection code - 4 characters (for example, 6165 and 6166).

Types of documents: when removing KKM from the register, you need to put down the numbers in this order - 3/2_2_2_2_2. In this case, the number "3" indicates deregistration, and "2" - the answer is "no" to all other questions.

Then you need to fill in the code - OKVED, in accordance with the occupation of the individual entrepreneur. The meaning of this code is indicated in the USRIP. Next, you need to write personal number phone

Item "Application submitted": the entrepreneur must write the number "3".

If the individual entrepreneur does not submit the application himself, but through his representative, then it will be necessary to write about this in the designated fields.

At the end of the page, the individual entrepreneur must indicate information about the cash equipment - all information about the device is available in the registration card (EKLZ, KKM number).

Step 2. Entering data into "Section No. 1" - sheet 2

In this section, you must specify information about the checkout.

Lines 010-050: The individual entrepreneur must write the series, account number, model and year of issue of the cash register.

Line 060: The SP must leave this field blank.

Line 070: the entrepreneur must write the tape number - ECLZ and count the number of its digits (except for the first one).

The number can be found under the barcode on the checkout data sheet.

Line 080: in this field, the IP fills in the ECLZ registration number. This information can be found on an additional sheet to the equipment data sheet.

Line 090: you need to write the number "2", and in lines 100-120 you do not need to indicate any data if the KKM does not have a payment terminal.

Line 130-150: The individual entrepreneur must take information from the cash register maintenance contract.

When filling in the fields, the taxpayer indicates the number of the agreement on the title, and the individual tax number (TIN) and validity period - on the last sheet.

Line 160-180: information about 2 numbers of the cash seal stamp. It can be seen on the equipment (the individual number is indicated on the top of the cash register, and the registration number on the bottom).

Then you need to find a hologram (number of 7 digits) with maintenance. On them, the individual entrepreneur can find information about the number, date of manufacture of the cash register.

In addition, abbreviations are indicated on the equipment - GR (state register) and SO (maintenance in technical service).

Step 3. Entering information into "Section 2" - sheet 3

On the last sheet, you must fill in information about the location of the cash equipment. Moreover, if the cash desk worked in a rented office, then you need to fill out information about the lease.

If the workroom is owned by the individual entrepreneur, then information about the contract does not need to be indicated.

Also, the entrepreneur must indicate the individual tax number (TIN) on the top margins of the sheets.

Deregistration of equipment in 2019 - procedure

When removing equipment from the register in 2019, the IP must perform the following steps:

prepare the necessary package of documents;
apply to the CTO for the participation of specialists in this process;
come to the inspection.

The whole sequence of actions for deregistration of this equipment is simple, and the procedure itself is not long in time.

If the individual entrepreneur is lucky, going to the inspection will take 15 minutes, and he will be able to continue working. Otherwise, if the registration department of the IFTS does not want to work as it should, then the individual entrepreneur must wait 5 days.

After deregistration, an individual entrepreneur can do whatever he wants with the cash register, since he no longer needs it. If an entrepreneur rents it out so that a new KKM tenant can work on it in the future, or to specialists in the central heating center, this will not be considered a tax offense.

But this rule only applies to those cash registers that are still available in state register. In this case, the individual entrepreneur must put a new memory card at the checkout and put it into operation.

After deregistration, you can not use cash equipment, which has come to the end of the depreciation period (equal to 7 years).

To avoid problems with inspection during the inspection, the entrepreneur must keep the ECLZ block for 5 years after being removed from the state register.

Some nuances of deregistration of the cash register in 2019

During this procedure, a check is made for the coincidence or discrepancy between the information in the cash register journal and the data that reflects information about the fiscal memory of the device, turning off the equipment, removing and sending it to the storage room of the control unit (EKLZ).

At the same time, in certain regions of the Russian Federation and in various inspections, this procedure is carried out in different ways.

There are several nuances that an individual entrepreneur must find out in advance at the inspection at the place of registration of the cash desk.

Some inspections want the TsTO engineer to remove the fiscal memory card from the cash register only in the presence of a tax officer. In this case, the individual entrepreneur must agree in advance with the CTO specialist and arrive at the inspection on a specific day of the week, taking with him a cash register and all the necessary documents.

Other IFTS do not ask to show them cash equipment. For them, it is enough to receive from the individual entrepreneur a complete package of documents at the checkout. The main thing is that they should be prepared by the CTO employees and submitted for registration on time.

In this case, the CTO specialist personally removes the fiscal memory card from the cash desk and prepares the necessary package of documents for deregistration of the equipment. In this case, the individual entrepreneur - the owner of the cash equipment should only correctly fill out the application and take it to the inspection on the same day or within 3 days.

In addition, when deregistering equipment in 2019, the individual entrepreneur must find out whether all the necessary reports have been submitted, whether there are any non-payment of tax payments to the budget, etc.

Also, the entrepreneur must carefully study the cashier's journal - check whether the data is entered correctly, look at the entries in the call log of technical specialists. If the individual entrepreneur did not find any errors or shortcomings in the documents, then he can begin the procedure for deregistration of equipment.

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