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

In our country, entrepreneurs cannot engage in retail trade without a cash register duly registered with the tax authorities. It is logical that the cash register, which has a unique identification number in the tax register 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 you need to deregister the cash register?

The need to re-register or completely remove the cash register from tax accounting 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The used KKM model is outdated and deleted from the state register of KKT. The service life of cash registers is only 7 years from the date of commencement of work.
Sale, transfer for use free of charge or for a fee (for rent) to another individual entrepreneur or organization.
The cash register is not in use, but it is in the public domain for company employees and strangers. To avoid unauthorized use, it must be deactivated if you do not plan to use it for its intended purpose in the future.
The closure of an individual entrepreneur, the liquidation of a legal entity also serve as the basis for removing the cash register from the register.

What to look for when deregistering a cash register?

The essence of the whole procedure is to check the compliance of the information in the cash register and the data contained in the fiscal memory of the device, deactivate the machine, remove and store the EKLZ block (protected electronic cash tape). 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 - exactly in the one in which the cash register was registered. Many IFTS require the removal of fiscal reports by a specialist of the service center only in the presence of an inspector. In this case, having previously agreed with the CTS engineer, you need to drive up to your inspection on a certain day, taking with you the cash register and all the prepared papers.

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

Under the “simplified” procedure, the employee of the cash register service center independently removes the fiscal memory and generates a package of documents for removing the cash register from the register. The owner of the cash register 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 reports have been submitted at the current moment, whether there are any debts to the budget, whether the TEC bills have been paid. It is advisable to carefully study the journal of the cashier-operator for the completeness and correctness of entering the information, and also check the marks in the journal of the call of the technical specialist. 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 IFTS, must have the following accompanying package :

registration card issued upon registration;
cashier-operator journal (form KM-4);
cash register passport and EKLZ passport;
maintenance call log;
a copy of the balance sheet for the last reporting period (marked with a tax one), a cash book or a 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 of the cash register, the CTS employee provides:

act on taking readings of the device's meters (form KM-2);
a receipt with a fiscal report for the entire period of operation of the cash register;
1 check-report for each of the last 3 years of the cashier's work;
monthly fiscal reports for the same period;
report on the last EKLZ;
check for closing the device's memory archive;
the act of transferring the memory block for storage.

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

The procedure for removing a cash register from the register

So, let's list the main steps for deregistering a cash register:

We clarify the nuances of the work of "our" tax.
Preparing a set of documents.
We contact the TEC to agree and conduct the procedure.
We pay a visit to the IFTS.

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

After that, you can do whatever you want with the cash register: donate, lease, sell or lease on a commission to the Central Service Center. True, this applies only to those machines that are still listed in the state register: they are equipped with new memory and are put back into operation. Devices that have expired their depreciation period (7 years) are not subject to further use.

The EKLZ unit in case of a desk check 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 a CCP, he must submit an application for re-registration of a CCP to the tax authority in person or through the CCP cabinet on the website nalog.ru. Moreover, if necessary, a paper application can now be submitted to any tax office, and not only at the user's place of registration, as it was before ().

An application for re-registration is submitted no later than one working day following the day of changes in the information entered in the accounting log and the registration card of the CRE. At the same time, the application must contain the information that the user provided during the registration of the CCP, to which changes are made ().

ATTENTION

In the case of replacing the old FN 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 checking the submitted information, at the end of the registration actions with the CCP, the tax authority will send an electronic CCP registration card to the user. This document is formed in the form of a document signed with an electronic signature and is sent by the tax authority within five working days from the date of completion of re-registration through the KKT cabinet or through the OFD ().

ATTENTION

When re-registering in connection with the replacement of the FN and the deregistration of the CCP, which was applied in the regime 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 office together with an application for re-registration or removal of a CCP from registration on paper or through the CCP cabinet. The date of submission of the report in electronic form is the date of its posting in the office of the CCP ().

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

The procedure for removing a cash register from registration

An application for removing a cash register from registration is submitted in a manner similar to the registration of a cash register or its re-registration ().

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

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

Need an electronic signature?
Certification center GARANT
will help to select and purchase an electronic signature certificate for both a legal entity and an individual.

After the transfer of the CCP to another user, an application for deregistration is submitted to any territorial tax authority personally or through the CCP cabinet on the nalog.ru website no later than one business day after the transfer. In the event 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 CCP is unregistered unilaterally without the user's statement. At the same time, within one month from this date, the user must submit to the tax authorities all the fiscal data that are stored in the FN used in the CCP at the time of its deregistration (,).

IMPORTANT

A cash register registered before February 1, 2017 is applied, re-registered and deregistered in the same manner until July 1, 2017. And after July 1, when the old equipment can no longer be used, it will be removed from the register without notifying the owners (letter FTS of Russia dated December 30, 2016 No. ED-4-20 / 25616 "").

The following information shall be indicated in the application for the removal of a CCP from registration:

the full name of the user organization or the surname, name, patronymic of the IP user;
TIN of the user;
the name of the model and the serial number of the copy of the cash register registered with the tax authority;
information on cases of theft or loss of cash register (if there are such facts) ().

There are several options for removing a cash register from the register: when contacting the tax office or through your personal account on the FTS website. But tax authorities can do it forcibly. Let's analyze in more detail, how to deregister an online cashier.

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 an application to the tax office to deregister the CCP (form according to KND 1110062) no later than one business day after the transfer or detection of theft. Take the document in person or send it over the Internet. Below on the page is an application template and instructions on how to deregister the online cash register through your personal account on the FTS website.

Application for deregistration of an online cash register

In the application, indicate:

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

The Federal Tax Service has made changes to the form (order dated 07.09.2018 No. ММВ-7-20 / [email protected]). Here you can download a new sample of the application form for the deregistration of a cash register.

If a representative submits an application for deregistration of an online cash register, 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 via the online checkout menu.

If the cash register is broken or stolen, the report is not needed. In this case, it is better to deregister the online cashier as soon as possible. Do it over the Internet: this is the easiest and fastest way. Additional documents are not required in case of breakage or theft. How to remove the cash register from the register through your personal account - below on the page.

If the equipment worked without transferring data to the OFD (for example, in remote regions), you must attach all the fiscal data recorded in the drive.

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

How to remove a cash register from the register through your personal account

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

An application will open to deregister the cash register from the tax office. Fill in the date and time of FN closing, the number of the fiscal document and the fiscal attribute. After that press the button “Sign and send” - the application will be certified with a digital signature.

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

How to find out if the cash register is removed from the register or not

After completing all the actions, a notification will appear on the site.

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

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

FTS removed the cash register from the register: what to do

If the deregistration of the CCP was initiated by the tax authorities, there is no need to submit an application. The FTS can do this if:

there are violations in use - it will be possible to re-register the cashier after they are eliminated;
the operating life of the fiscal accumulator has expired - it is necessary to transfer the payment data recorded on the FN to the tax authorities within 30 days.
if an entry is made in the Unified State Register of Legal Entities or USRIP about the termination of the activities of the company or entrepreneur.

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

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

Entrepreneurial activity is not always simple and cloudless. Sometimes it also happens that you have to close the business and store all the working equipment in the far corner. But if counters, furniture, computers, etc. can simply be hidden away or tried to resell, then you need to do differently with cash registers.

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

Moreover, this should be done not only in the event of a business closing, but also in some other situations. Let's take a closer look at this topic.

We remove cash registers from the register: reasons

The need for the complete removal of cash registers from the tax authorities or their re-registration may arise in a variety of circumstances. This 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 obsolete cash registers due to the fact that it was deleted from the list of the state register. You can operate a cash register 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 police certificate to a tax specialist;
leasing, donating, or selling to another company or individual entrepreneur;
force majeure (fires, floods, destruction of buildings, etc.);
changes in the relevant part of the legislation;
in cases where the cash register for some 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 tax authorities

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

If the cash register is not removed from the register, representatives of the tax inspectorate can at any time drop in to check for the correct issuance of cash register receipts to buyers or consumers of services.

This is especially true of individual entrepreneurs, since it is them in which case it is easiest to find (at the place of residence indicated when an individual entrepreneur is registered with the IFTS). 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 for his company is located.

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

The procedure for removing cash registers from registration

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

preparation of a set of documents;
consulting and engaging a service center employee in the procedure;
visit to the tax office.

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

What is important when deregistering a cash register

The main point of the operation to remove the cash register from the tax authorities is so that they can check how 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 the 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 deregistering the cash desk from the exact department of the Federal Tax Service, in which it was registered.

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

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

In even more simplified schemes, the employees of the service centers independently remove the EKZL unit and collect all the documents to remove the cash register from the tax office. In this case, the owner of the cash register 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 removing the cash register from tax accounting, you need to make sure that all tax reports for the current time have been submitted on time, there are no debts to the tax authorities, all bills from the organization serving the equipment have been paid.

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

Documents for the removal of cash register for tax

After all the necessary preliminary checks and operations have been completed, it is time to start forming a package of documents for the tax office. It includes several important documents, without which it is impossible to deregister the cash register. Here is a list of these documents:

card issued when registering a cash register with a tax office;
personal passport of the applicant or proxy representative;
technical passport of cash register equipment and a separate passport of the EKLZ unit;
cashier-operator's journal;
technical specialists call log;
a copy of the balance sheet certified by the tax inspectorate for the last reporting period;
from LLC;
book of income and expenses from individual entrepreneurs.

The last two documents are not required, but in some cases the tax inspector may ask them for a full analysis of 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 period of use of the cash register;
act on taking readings of cash meters;
one check-report for every last three years of cash register operation;
monthly fiscal reports also for a three-year period;
check for closing the device's memory archive;
report on the EKLZ memory block;
act of transferring EKLZ 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 of the above documents are given to the tax inspection specialist, and the procedure for deregistering the cash register is completed, you can do whatever you want with the cash register: sell, rent, give to the commission department of the technical center, donate, just put in angle. However, it is worth remembering that if the cashier model is deleted from the state register, its further use will be impossible. In this case, the cashier can only be thrown away.

While doing business, an entrepreneur often encounters a situation when he does not need an individual entrepreneur's cash register or when it is necessary to deregister this device in the tax service. An individual entrepreneur needs to keep in mind that upon completion of business activities in 2019, the procedure for deregistering the cash register is also required.

In what case can an individual entrepreneur remove cash register from the register in 2019

Individual entrepreneur can remove cash register from the register in 2019 in the following situations:

if he changes old equipment to modern;
if the owner of the cash register has changed;
when came to the end of the equipment service;
if the individual entrepreneur closes his business (for example, became bankrupt).

Carrying out the removal of cash equipment from the register, you can contact specialized firms that will conduct it through representatives of the individual entrepreneur. In this case, the individual entrepreneur will need to issue a power of attorney for 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 such documents to the tax office as:

application from the owner of KKM - in the prescribed form;
technical passport for equipment (form);
kKM registration card;
registration log of the call of the engineers of the central heating service (in the form of KM-8);
agreement (original) with the Maintenance Center for the warranty service of the cash register;
operator's journal (in the form of KM-4);
the cashier itself.

If a trusted person will be engaged in deregistering the cash register, 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 cash register in 2019 - step by step instructions

Also, the individual entrepreneur will need to submit a competently drawn up application to the inspectorate (in the form of KND 1110021).

Step 1. Entering information in the title fields

When entering data on 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 cash register from the register, you must 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 “no” to all other questions.

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

Point "Application provided": the entrepreneur must write the number "3".

If an individual entrepreneur does not submit an application himself, but through his representative, then it will be necessary to write about this in the provided 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 in "Section No. 1" - sheet 2

In this section, you must specify information about the cash register.

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

Line 060: The PI must leave this field blank.

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

The number can be found under the barcode on the checkout register.

Line 080: in this field, the SP completes the registration number of the EKLZ. This information can be found on the supplementary 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 specify any data if the cash register does not have a payment terminal.

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

When filling out the fields, the taxpayer indicates the contract number on the title, and the individual tax number (TIN) and the 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 (an individual number is indicated on the top of the KKM, and an account number on the bottom).

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

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

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

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

If the work room is owned by the individual entrepreneur, then the 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 individual entrepreneur must perform the following actions:

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

The whole sequence of actions for removing this equipment from the register is simple, and the procedure itself is not time-consuming.

If the individual entrepreneur is lucky, a trip to the inspection will take 15 minutes, and he will be able to work further. Otherwise, if the registration department of the Federal Tax Service does not want to work as it should, then the individual entrepreneur needs to wait 5 days.

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

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

After deregistration, it is impossible to use cash register equipment whose depreciation period has come to the end (equal to 7 years).

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

Some of the nuances of cash withdrawal from the register in 2019

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

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

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

Some inspectorates want the CTS 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 specialist of the Central Service Center and on a specific day of the week come to the inspection, taking with him the cash register and all the necessary documents.

Other IFTS do not ask to show them the cash register equipment. For them, it is enough to receive from the individual entrepreneur a full package of documents for the cash desk. The main thing is that they are prepared by the employees of the Central Service Center and submitted for registration on time.

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

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

Also, the entrepreneur must carefully study the cashier's journal - check if 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 deficiencies in the documents, then he can begin the procedure for removing the equipment from the register.

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