How to register an online cash register with the tax office. The procedure for registering a cash register online in IFNS - step-by-step installation of an online cash register for registration with the tax

An innovation next year for many business entities in the implementation of their activities will be the mandatory use of online cash registers. Online cash registers, what they are and who will use them - we will consider here in more detail. By them, we mean cash registers that will transfer all information from these machines to the tax office in real time through the OFD.

It was possible to switch to the new equipment on a voluntary basis as early as 2016. But since the beginning of February 2017, it is no longer possible to re-register or register the old cash register.

It is also impossible to continue working simply by changing the ECLZ. In this regard, entrepreneurs and companies that have approached the deadline for re-registration of existing devices are required to remove them from the register and purchase a new online cash register.

At the moment in without fail taxpayers who are on a general regime or a simplified system are required to use devices of a new type - that is, those who need to take into account the income received to calculate the tax.

All those who are on this moment was exempted from fixing revenue for cash register- applying UTII or having bought a patent, must begin to apply it from July 2018 without fail.

Attention! Also, from March 31, 2017, they introduced those selling beer and alcoholic drinks regardless of the tax system. This means that if UTII is applied and alcoholic beverages are sold, the cash desk must be used. At the same time, the new device must also be able to work with the EGAIS system.

In what cases can you not use online cash registers?

The use of online cash registers is mandatory, but in some cases they may not be carried out, but this list is strictly limited and is not subject to arbitrary expansion. In this case, several factors will be taken into account - from the lack of the ability to connect to the Internet, to a subjective assessment of trade relations.

These cash registers may not apply the following categories:

• Church organizations.
• Credit institutions that use ATMs in their work.
• Sellers of magazines and newspapers.
• Porters at airports and train stations.
• Persons who carry out retail trade.
• Entities engaged in the sale of ice cream and draft soft drinks.
• Drivers and conductors who sell tickets.
• Sellers at retail fairs and markets.
• issuers of securities.

In addition, CCPs may not apply individual entrepreneurs, which provide care and supervision for the sick and children, repairing shoes, as well as renting out real estate.

This preference can also be pharmacy points and shops located in hard-to-reach places and remote. If they issue settlement documents to buyers, then they have the right not to use new cash registers. This is due to the lack of Internet in such places. But stores located in urban-type settlements and regional centers will use new equipment on a common basis.

If the stores are located in areas where the Internet is completely absent, they will carry out their activities using the usual cash register.

Is it possible not to use the cash register freed?

Entrepreneurs and firms that did not use cash registers at the time the new law came into effect may continue not to use them until July 1, 2018. From now on, they will be required to be used without fail, even if the subjects were previously exempted from it.

In this way, online cash registers for will be relevant only after two years. Similarly, there is no need to purchase online cash registers for, as well as those who, instead of punching cash receipts writes BSO.

The cost of upgrading cash registers can be used as a tax deduction, but not more than 18,000 rubles for each machine.

The cost of online cash desks and services

From July 1, 2017, it will be possible to use only those cash desks that can transmit information about punched checks. But this does not mean that you will have to buy a new online cash register for this. Some models will simply be improved by installing a fiscal drive and a special software. Unfortunately, it is currently difficult to estimate the cost of a complete replacement, however, cash register manufacturers assure that online devices the price will be comparable to the old ones.

However, the benefits for organizations when using new types of devices will be obvious. Firstly, there will no longer be a need to conclude an agreement with a service company without fail. In addition, the procedure for registering a cash desk in the tax office will be simplified.

At the same time, it will be necessary to conclude an agreement with the OFZ operator, which will be an intermediary between the company and the tax office. Approximately, the cost of such services will be about 3000 rubles per year. Also, the outlet will need to provide an Internet connection.

The average price of servicing a cash register is now 6,000 rubles a year. Thus, the savings from switching to an online cash register from 2017 will be up to 3,000 rubles annually.

What do you need to register an online cash register?

Before you start the procedure for registering a new cash register, you must, of course, select and purchase the device itself. There is a register of approved cash registers, which can be found on the website of the Federal Tax Service.

When choosing a cash desk for work, it is necessary, first of all, to take into account the planned range of goods, as well as the number of transactions per day. Separately, it is worth highlighting special cash desks for online stores that do not print out a paper receipt, but at the same time send it electronic version to the client's mail.

By law, the new technology has the function of transmitting information about each check via the Internet to the tax office. Therefore, you need to immediately choose how exactly communication will be performed - through a SIM card of a mobile operator, through a wired or wireless connection to the internet.

Attention! Most tax authorities insist that the registration of new cash desks is carried out only electronically using the "Taxpayer's Personal Account". In order to use it, the organization or entrepreneur must have a qualified digital signature. It can be obtained from one of the operators with the appropriate license. For clearance digital signature it usually takes a few days.

On the computer from which the registration will be made, a special encryption program "Crypto-Pro" must be installed. A license for its use can usually be purchased from the same company where the EDS order was made.

Access to the site of the tax should be carried out only with the help of Internet Explorer at least version 7. However, it is recommended to immediately update it to the latest available.

How to register an online cash register - step by step instructions

The tax office requires that the cash register be registered only with the help of a personal account. This can be done on your own, or for an additional fee at the dealer or in the service center of the devices.

Registration on the site of the operator of fiscal data

Before starting the procedure for registering a cash register, you need to select an intermediary who will store information about punched checks and transfer them to the tax service. At the same time, such a company must have appropriate accreditation - permission from the tax authority to perform all these operations. A register of such organizations is available on the tax website, which anyone can view. As of April 2017, it included five companies.

Registration for each of these operators does not differ in essence. However, Personal Area can provide various options for viewing and processing punched checks. If possible, before registering, it is best to try each of the operators in demo mode and then choose the one that will be more convenient for the rest.

During registration, it will be necessary to indicate the name of the company, legal address, TIN and OGRN codes, contact information. Sometimes registration needs to be confirmed electronic signature, which must also be qualified.

Conclusion of an agreement with OFD

After completing the registration in your personal account, you need to draw up an agreement with the OFD. To do this, you must click on the button or select the menu "Conclude an agreement".

Primary information will be obtained from the electronic signature - the name of the company, TIN and OGRN. The rest will need to be entered manually. These include, in particular, a document that gives authority to the head, legal and actual location addresses. It is important to indicate the address correctly, since everything will be sent to it in paper form. Required documents- invoices, acts of work performed, etc.

After drawing up the contract, it is usually sent for approval to the OFD employees, and after their approval, it can be signed. This action can be performed using a qualified EDS.

Get access to the personal account of the OFD

After the agreement between the user and the OFD is signed, you can fully use your personal account. Currently, it does not contain any information - they will begin to accumulate only after registration and connection of the first cash register.

Usually, using a personal account, you can get the following information:

• Checks punched at the checkout, from the contents (in quantitative terms). A check can usually not only be viewed, but also downloaded electronically;
• Reports confirming the opening and closing of shifts;
• List of cash registers connected to this OFD;
• Reports of different content - about punched checks, the average price of a check, the average number of checks for a period of time, etc.;
• Employees who have access to personal account information. It is possible to indicate which functions this or that employee has the right to use;
• Exchange of documents between the user and the OFD - contracts, acts, invoices, etc.

The functions that can be used in your personal account may be different for different OFDs.

Registration on the site tax ru.

Registration of an online cash desk in the Federal Tax Service is carried out mainly through a personal account on the tax portal. To access it, you need to use qualified.

In the case when the personal account on the nalog.ru portal is not open for the taxpayer, you must first carry out the opening procedure. Access is via a direct link from the IFTS website. It should be borne in mind that the personal account for a legal entity and an entrepreneur have differences.

As soon as you have logged into your personal account, you should click on the “Cash register equipment” tab, and then the button that has “Register CCP” on it.

After that, a window will appear in which data are sequentially entered:

• The address where the online cash register will be installed for use - it must be complete.
• Name of place of use. It is chosen randomly. You can name, for example, store number 1, etc.
• Model of the online cash register, as well as its serial number. The brand of the device is selected from the drop-down list. If there is no KKA model in it, then this means that the list is searched incorrectly or the device located at the company is not allowed for use.
• Model fiscal accumulator and his number.
• It should be noted, if necessary, a special mode of using the online cash register (online store, delivery or peddling trade). When the normal operating mode of the cash register is assumed, nothing needs to be set here.
• The name of the FD operator - it must also be selected from the drop-down list of registered operators with accreditation. TIN OFD will be filled in automatically.

Next, you need to check all the information entered and if everything is correct, click on "Sign and send." To this request, the IFTS should send a response, which, upon successful registration, will contain the number assigned to the online checkout. This requisite will need to be used in the future when registering a cash register with the OFD.

Attention! The KKA number received from the tax number must be entered into the device. After that, a special check will be printed at the online checkout, in which it will be indicated. Next, in your personal account, you need to click on “Complete registration” and in the pop-up window from the printed receipt, enter the appropriate data: date and time, fiscal document number (FD line) and fiscal sign (FN line). After that, the cash register will be ready for use.

Registering a cash register with OFD

Setting up an online cash desk with a FD operator is carried out on his website. A representative of a company or individual entrepreneur needs to go to his personal account. Then using the buttons "Add cash register" or "Register device". This action can be performed only after the online cash register has been registered in the taxpayer's personal account and the IFTS KKA has been assigned a number.

In the drop-down box, fill in the following information:

• The number of the KKA, which was assigned to him by the tax authorities when he was registered.
• The number of the online cash desk assigned to it by the manufacturer. It can be viewed in the passport of the device.
• The model of the online cash desk, it is also indicated in the passport.
• The number that is on the fiscal drive. It must be recorded in the cashier's passport.

The FD operator may also offer to use additional services. This includes, in particular, reminders that the expiration date of the fiscal accumulator is approaching, or that the cash register has not been used for a long time.

In the system, each online cash register is allowed to be called some kind of short and convenient name, so that it is convenient to identify it, and to compile reports on its work. It is proposed for enterprises with several trading places to assign names to devices based on location. It can be the name of a store, street, locality, etc.

After registering the cash register in the system, you need to draw up an invoice for paying for the operator's services, according to the selected tariff. It is generated automatically.

Attention! The activation of the cash register will be carried out after the full payment of the bill, only then the online cash register will be able to transmit information and checks will be made on it.

As soon as the paid period ends, the business entity will again need to repeat the entire procedure for generating an invoice for payment.

Do I need to keep a cashier-operator journal for online cash registers?

The use of old-style cash registers implied the need to fill out a special journal of the cashier-operator, which was issued for each cash register and recorded the cash proceeds punched on this machine for each day or shift. A separate form was approved for him.

Attention! In September 2016, the Federal Tax Service issued an explanatory letter in which it acknowledged that keeping a journal of a cashier-operator is no longer mandatory. This is due to the fact that all the necessary data on transactions performed at the online checkout are transferred to the server of the FD operator.

However, if an economic entity has such a need, then for internal purposes it can continue to keep a journal of a cashier-operator.

The new legislation includes a number of binding documents, which must be issued when using online cash registers. Such forms include reports on the status of settlements, on the opening or closing of a shift.

Cash register equipment (CRE) used by organizations and entrepreneurs in making settlements must be registered in the prescribed manner (clause 1, article 4.3 of the Federal Law of May 22, 2003 No. 54-FZ, hereinafter - Law No. 54-FZ).

To switch to an online cash register, the user needs to check with the manufacturer of the cash register (or CTO) whether it is possible to upgrade the existing cash registers. If it is impossible to upgrade, then new ones should be purchased (letter of the Ministry of Finance of Russia dated 09/01/2016 No. 03-01-12 / VN-38831). The further procedure will depend on whether a new CCP is purchased or an old CCP is upgraded, it is discussed in the table.

We modernize the old CCP	Acquire new CCP
1. Based on the validity period of the ECLZ, draw up a schedule for the modernization of cash registers	1. Based on the validity period of the ECLZ, draw up a schedule for replacing cash registers
The list of OFD is given on the website of the Federal Tax Service of Russia	2. Select a fiscal data operator (OFD) and conclude an agreement with him (having previously found out if he works with this CCP). The list of OFD is given on the website of the Federal Tax Service of Russia
3. Remove the old cash register from the registration in the old order	3. Buy a new cash register. In order to avoid difficulties with registering a cash register, we recommend checking the availability of both the cash register itself and the fiscal accumulator included in it in the relevant registers, which are published on the website of the Federal Tax Service of Russia
4. Modernize the cash register, deregistered. After modernization, it will be a new cash desk model	4. Buy new software, install it
5. Update software	5. Register the cash register with the inspection
6. Register CCP with the inspection	6. Connect new cash register to the fiscal data operator (OFD). This must be done within 30 days from the date of registration so that the fiscal drive is not blocked
7. Connect the new cash register to the fiscal data operator (OFD). This must be done within 30 days from the date of registration so that the fiscal drive is not blocked

Let us consider in more detail the procedure for registering a CCP with the tax office. We can distinguish the main stages.

Stage 1. Submission of an application for registration of CCP

Registration of CCP is carried out in the tax authority. Organizations and individual entrepreneurs may, at their discretion, submit an application (clauses 1, 10, article 4.2 of Law No. 54-FZ):

• to any territorial inspection in paper form (Appendix 1 to the order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20/ [email protected]);
• in electronic form through the KKT office. The application shall be signed with an enhanced qualified electronic signature. In this case, the date of filing an application in electronic form is the date of its placement in the CCP office. The format of the application is given in the order of the Federal Tax Service of Russia dated April 12, 2017 No. ММВ-7-6/304.

The application must indicate (clause 2, article 4.2 of Law No. 54-FZ):

• address and place of installation (application) of CCP. If the calculation takes place via the Internet, then you need to specify the address (addresses) of the site. If the settlement is carried out by a bank paying agent (subagent) using an automatic settlement device, it is necessary to indicate the address of its installation and the place of installation of the CCP in its composition;
• name of the CCP model;
• serial number of the copy of the KKT model;
• name of the model of the fiscal drive;
• serial number of the fiscal drive model;
• in the case of the use of cash registers as part of an automatic settlement device - the number of such a device;
• information on the use of cash registers in a mode that does not provide for mandatory transmission fiscal documents to the tax authorities in electronic form through the operator of fiscal data - if such a regime is applied;
• information on the use of cash registers only when providing services - if registered automated system for BSO;
• information on the use of CCPs only when making settlements in a non-cash manner via the Internet - if a CCP is registered that is intended for use only when making such settlements;
• information on the use of CCPs when carrying out the activities of a banking paying agent (subagent) and (or) a paying agent (subagent), when accepting bets, interactive bets and paying out money in the form of winnings when organizing and conducting gambling - if a CCP intended for use is registered in such activities;
• information on the use of cash registers in the implementation of activities for the conduct of lotteries;
• information on the use of CCP with automatic devices specified in clause 5.1 of Art. 1.2 of Law No. 54-FZ, as well as on the numbers of these machines. This rule refers to such activities as vending trade and transportation services using turnstiles.

The Federal Tax Service of Russia has the right to determine additional information, the indication of which is necessary in the application.

Stage 2. CCP registration report

It is necessary to record in the fiscal drive (clause 3 of article 4.2 of Law No. 54-FZ):

• the registration number of the CCP, which the inspection reports no later than the working day following the day the application for registration was submitted;
• full name of the organization or full name (if any) of the entrepreneur;
• information about the cash register, including the fiscal accumulator;
• other information necessary to generate a registration report or a report on changes in registration parameters.

After that, it is necessary to generate a registration report (report on changing the registration parameters) and transfer it to the controllers. This should be done no later than the working day following the day of receipt of the registration number from the tax authority. You can send a report like this:

• on paper;
• through the KKT office;
• through the fiscal data operator.

The date of submission of the report in electronic form is the date of its placement in the CCP office or its transfer to the fiscal data operator.

If an error is made in the registration report and the user can correct it, then after generating the registration report, you can generate a report on changing the registration parameters and transfer it to tax office within the same time frame.

Stage 3. Registration of CCP

The information specified in the application for registration of CCPs is entered by the tax inspectorate into the registration card of CCPs and the register. It is the date of formation of the CCP registration card that is the date of registration of the CCP. This inspection has ten working days from the date of submission of the application. Such a card is sent to the taxpayer in electronic form through (clauses 7, 11, article 4.2 of Law No. 54-FZ):

• KKT office;
• fiscal data operator.

A taxpayer who has received a CCP registration card in electronic form is entitled to receive such a card in paper form (clause 12, article 4.2 of Law No. 54-FZ).

The tax office will refuse to register a CCP if (paragraphs 13, 17, article 4.2 of Law No. 54-FZ):

• information about the CCP (fiscal accumulator) is not in the register;
• in case of submission in the application for registration of CCP false information or information not in full.

Before starting to operate a cash register, it is required to register it with the tax authority, for which a set of documents is collected and submitted to the department where the owner of the cash register is registered (this may be the organization itself or its separate subdivision). We will tell in the article how the registration of a cash register goes, what documents are needed for this.

Registration rules for cash registers

The obligation to register a CCP is present not only in relation to the equipment that is acquired in full permanent ownership, but also which is leased for a limited period. You need to register both a separately operated cash machine and one included in the payment terminal. Registration of cash register equipment with the tax authority is free of charge.

When carrying out the registration procedure, one should be guided by the following regulatory documentation:

1. Law 209-FZ of 07/03/16;
2. Regulations on registration, approved by Decree 470 of 23.07.07, as amended. dated 12/22/15;
3. Registration regulations, approved by order 94n dated 06/29/12 as amended. from 27.08.14.

When is the use of CCT not required?

Cash registers for settlements may not be used:

• Persons receiving payment from the public for services with the provision of BSO;
• Persons on UTII, provided that either a BSO or a document confirming the receipt of funds is issued;
• Organizations falling under the conditions specified in Law 54-FZ, as amended. dated 07/15/16.

Documents for registration of CCP

The set of documentation required for registration of equipment with the Federal Tax Service is determined by the legislative papers listed above:

1. An application in the prescribed form for registration of a CCP - the original of the completed document is submitted, as well as a copy of it to receive a mark from a tax employee. Read also the article: → "". A copy with a mark should be taken to obtain documentary evidence of the fulfillment of the obligation to register cash registers;
2. Passport attached to the registered cash register equipment- a paper that reflects information about the cash register, its registration, re-registration, deregistration, serviceability check, repairs and other actions performed with equipment;
3. Registration coupon - an addition to the passport of the cash register, this coupon is stored in the maintenance center (CTO);
4. A contractual agreement signed with the Central Technical Service on the maintenance and technical support of registered cash registers;
5. The cashier's journal, compiled according to the KM-4 form, with the numbering of all pages, firmware, the signature of the head and chief accountant of the enterprise, if there is a seal, then its presence on the journal is also mandatory.

The specified list can be supplemented with other documents, the exact list of documentation should be clarified at the department of the Federal Tax Service, where the application is made in connection with the registration procedure of the CCP.

An example of an application for registration of a cash register

To report to the tax office about the need to register a specific cash register, a standard format application is used, the form of which is approved by order of the Federal Tax Service MM-3-2 / [email protected] dated 09.04.08 as amended. dated 11/21/11.

The application has three pages:

• The first one contains general information about the applicant, the reason for applying, contact details. When filling out the first sheet at the top, you should put a “type of document” code consisting of five digits. In the case of registering a cash register, it is written 1/2; 2; 2; 2; 2. The full name of the company (full name of the IP), the main code of activity, and the phone number are also written. In the subsection on the reliability of information, the head or representative of the organization acting on the basis of the relevant paper to represent interests in the Federal Tax Service puts his signature;
• On the second - information about the model of the cash register. The data in the fields are entered on the basis of the CCP passport, as well as the information indicated on the equipment itself. Read also the article: → "". In addition, information is provided on the service center with which the contract was drawn up - its name, TIN, the period of validity of the agreement with the CTO;
• On the third - elements of the address of its location. The address where the cash register will be located is entered, as well as the name of the place where the cash register is installed.

Registration procedure for cash registers

The registration procedure for registering a cash machine is as follows:

1. Collection of a set of documents in accordance with the requirements of the legislative acts listed above and the tax office where registration is carried out. Originals of all documents are required;
2. Transfer of the prepared set to the tax office, the location of which corresponds to the location of the organization or its division recognized as separate (if the technique will be used in it), or the place of residence of the individual entrepreneur;
3. Obtaining confirmation from the tax authorities on the acceptance of documentation - either a receipt for the receipt of papers drawn up by a representative of the Federal Tax Service, or a mark on a copy of the application for registration;
4. Coordination of the CCP inspection procedure - time and place, for this the tax specialist negotiates with the owner of the equipment in a convenient way. If a CCP that is part of a payment terminal is registered, then the inspection is carried out directly at the location of the terminal;
5. Transfer of information about the agreed place and time of the inspection to the CTO employee, whose presence at this procedure is mandatory;
6. Providing a cash machine at an agreed time for inspection by tax representatives - this action is carried out either by the head of the organization (the individual entrepreneur himself), or by an authorized representative in the presence of an appropriately issued power of attorney. A representative of the CTO serving a registered cash facility cannot act as an authorized person;
7. Inspection of the CCP, which consists in visually checking the case for integrity damage, as well as checking for the presence of a seal mark, an identification mark containing information about the model, its serial number (for the equipment that was released after the approval of such an identification mark - from 07.11. 07), as well as the "Service" icon;
8. Checking by the tax representative of the documents from the TsTO specialist, which indicate the possibility of maintenance of the CCP. To do this, the latter needs to have a passport and an official identity card;
9. If during the verification of all the above parameters, violations are revealed, then the tax authority refuses to complete the registration procedure in relation to the cash machine being checked;
10. If no violations are found, then the fiscal regime in the car is put into effect. The fiscal memory drive is activated. Trial preparation and printout of the check and CCP reports are carried out, in which the availability of the necessary details and the correctness of their compilation are checked;
11. After the successful completion of all the above procedures, a seal mark is glued to the cash register.
12. Carrying out the registration procedure for information about cash registers in the tax database.
13. Issuance of documents confirming the success of the registration.

The owner of cash registers must receive from the tax card confirming registration, drawn up according to standard form in accordance with order MM-3-2/ [email protected] dated 09.04.08 as amended. dated 11/21/11.

Registration data is entered into the card, certified by the signature of the head of the tax authority or his deputy, as well as the seal of the Federal Tax Service.

In addition, in the passport and registration coupon provided by the applicant to the Federal Tax Service, registration marks are made with the signature of the representative of the Federal Tax Service and its seal, after which they are issued to the owner of the CCP along with an agreement with the TsTO and the magazine KM-4. The latter is signed by the representative of the Federal Tax Service and her seal.

Registration of an online cash desk

Law 54-FZ dated May 22, 2003, as amended. dated 07/03/16, establishing the rules for the use of cash registers, obliges organizations and individual entrepreneurs to use online cash registers. It is necessary to switch to online cash registers from July 1, 2017. At the same time, from the specified date it will be possible to use only the online cash register.

Traditional cash registers, which do not provide online transmission of information about settlements made to the Federal Tax Service, can only be used until July 1, 2017. Next, you need to switch to an online cash register, which will allow you to transfer data to the tax office in real time about what is being sold, at what cost, what is the accrued VAT.

To register an online cash register, you will need to sign an agreement with a specialized company - a fiscal data operator, through which online information will be transferred. The list of such companies is limited, the list can be found on the website of the tax service.

Violation of the rules for the use of CCP

Law No. 290-FZ of July 3, 2016 amended liability for violation of the rules for the use of cash registers. Updated system of fines for violations related to CCP:

Violation	Paragraph of Article 14.5 of the Code of Administrative Offenses of the Russian Federation	Amount of the fine
		For officials	For legal
Absence of CCP in cases where it is strictly required	item 3	25-50% of the amount for which settlements were made without cash registers. The minimum fine is 10,000 rubles.	75-100% of the amount for which settlements were made without cash registers. The minimum fine is 30,000 rubles.
Repeated absence of cash registers, if the calculations were made in the amount of more than 1 million rubles.	item 3	Disqualification for a period of 1 to 2 years	Stopping activities for up to 90 days
Violation of the procedure and deadlines for registration, rules for the application of cash registers (valid from 01.02.17). Read also the article: → "".	item 4	1500-3000 rub.	5000-10000 rub.
Failure to provide the necessary documentation at the request of the Federal Tax Service	item 5	1500-3000 rub.	5000-10000 rub.
Non-submission of a paper check or BSO, as well as their electronic version at the request of the buyer	item 6	2000 rub.	10000 rub.

A new generation cash register has been purchased, an agreement has been concluded with a fiscal data operator - can I start working? No, first you need to register cash registers with the territorial tax authority. Only after that you can start trading and issue checks to buyers. We will tell you how to do it quickly and at minimal cost.

The question “how to register an online cash register with the tax office” arises for businessmen immediately after concluding an agreement with a fiscal data operator and connecting new technology to the internet. After all, the cash desk can start working only after receiving a unique number from the tax authorities. Such a procedure is necessary for each individual cash desk; unfortunately, it will not work to register all cash registers "wholesale". What is the procedure for registering an online cash register provided by the Federal Tax Service of Russia?

Three ways to register a CCP

There are only three options for legalizing a cash register in the tax service. Two of them are free, but require some effort from the owner of the equipment, the third costs money, but it is the easiest and fastest. Options registration of KKM online:

1. By submitting an application in paper form to the territorial body of the Federal Tax Service.
2. By filing electronic application on the official website of the Federal Tax Service.
3. Through the operator of fiscal data.

When choosing the latter option, it is enough to inform the operator organization about your desire, conclude an agreement with it, pay about 3 thousand rubles and receive a registration number. No further action is required from the taxpayer. The first two methods will not cost a penny, but they will require more time. Let's consider them in more detail.

Paper application for registration of CCP

The main difference in the registration of KKT-online, which contains new edition federal law No. 54 -FZ, from the previous requirements is that the cash register itself does not need to be presented to the tax authorities. True, the old cash desks will still have to be deregistered. To do this, you must use a separate application form. In addition, the CCP registration application itself has changed (KND form 1110061), which has also become a separate document. In it, the Federal Tax Service introduced new sections, for example, for information about the operator of fiscal data, as well as about the peculiarities of using cash registers. Also, the application should indicate the exact address of the cash register in section 1.

Filling out this document is quite simple if you use a special machine-readable form. These documents are approved Order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20/. The blank application form looks like this:

The filing of an application with the Federal Tax Service does not end the matter. After receiving it, the tax authorities must assign a unique registration number to the KKM and inform the taxpayer of it. After that, he must connect his cash desk to the Internet and generate an initial registration report, which will be sent to the Federal Tax Service through a fiscal data operator. Only after receiving such a report will the so-called fiscalization of cash registers take place, and the Federal Tax Service will issue a registration card for it. The paper form of such a card has not yet been approved, although the electronic form is actively used. This is explained simply - since the interaction of the cash desk with the Federal Tax Service takes place via the Internet, the tax authorities believe that the taxpayer should also use this method. Therefore, in response to a paper application, an electronic card will most likely be sent. It is this document (even in in electronic format) certifies the legality of the cash register throughout the entire time of its operation.

From the moment of sending the primary report, the countdown of the operation of the cash register begins. After all, if no information is received from the CCP within 30 days, it will be blocked. Therefore, it will no longer be possible to keep backup equipment in case the main one fails, as many store owners are used to. For this case, the tax authorities recommend purchasing and not registering a spare device. After all, the process of connecting it according to the new rules is not at all complicated and allows you to quickly connect equipment to work.

Step-by-step registration of an online cash register via the Internet

Since the electronic version of registering cash registers, according to the experts of the Federal Tax Service, is preferable, a special service has already been created and successfully operates in the personal accounts of taxpayers for registering an online cash register via the Internet. Its creation and operating procedure were approved by order of the Federal Tax Service dated 10/19/2016 No. ММВ-7-6 / It is noteworthy that in order to register the cash register in this way, a qualified electronic signature will be required. Those taxpayers who have it will use the electronic signature key that is used to send reports. However, it cannot be cloud-based, but must be contained on physical media (flash drive or hard drive). Without such a key, the procedure will not work, so you need to take care of obtaining it in advance. Otherwise, you will have to use the services of a fiscal data operator for a fee.

Present to your attention step by step instructions in pictures about using the service:

STEP 1. It is necessary to enter the taxpayer's personal account and find the "Cash equipment" section there. When entering this section, in the lower right corner of the screen, you can see the inscription "Register CCP".

STEP 3. In the window that opens, the system prompts you to fill in several fields. First of all, you need to specify the address outlet and its type in the tab "Address of CCP installation". In this case, the address must be complete. The user needs to enter the following information:

• region of the Russian Federation, city or municipality;
• the outside;
• structure;
• office (if necessary).

The system will load the index automatically. After all the data is entered, you need to click on the "Select" button to save the information in the system.

STEP 4. Choice of KKM model and serial number. In order to correctly indicate these data, it is necessary to carefully study the purchased equipment, the serial number can be found directly on its case or in the service information. The correctness of the number is of great importance.

STEP 5. The choice of the model of the fiscal drive is carried out according to the same principle. The convenience lies in the fact that the system itself offers a list of devices included in the register of the Federal Tax Service and allowed for use. Saving is done with the "Select" button.

If necessary, after choosing the FN, it is necessary to note the special mode of using the online cash register:

• online store;
• delivery trade;
• peddling trade;
• online store;
• service.

If the normal mode of operation of the cash register is assumed, for example, stationary trade in a store, as in our example, then nothing needs to be set here.

STEP 6. Choice of the operator of fiscal data. The name of the organization with which the contract for the transfer of data from KKM to the Federal Tax Service has been concluded can also be selected from the proposed list. It is necessary to indicate the TIN OFD, and then save the data.

STEP 7. Certification of the application with a qualified electronic signature. The completed form must be signed and sent to the Federal Tax Service. After that, the form submission process is completed.

STEP 8. Registration of an online cash desk in the tax office via the Internet will be fully completed only after information is received from the Federal Tax Service on receipt of the form with registration number KKT. After that, it will be necessary to start working by generating an initial report and entering its fiscal data into the registration form.

Now a little about the CCP registration card itself. This card is filled in by the tax inspector, after which it is endorsed by the tax chief. The form can be found in the third appendix to the Order of the Federal Tax Service of Russia dated April 9, 2008 No. MM-3-2 / [email protected]"On approval of application forms for registration of cash registers, accounting books for cash registers and registration cards for cash registers."

The tax inspector gives the entrepreneur not only a card, but also a passport for the cash register that is being registered. The entrepreneur also receives a contract that guarantees maintenance.

After all these actions are completed, the card must be in the place where the cash register itself is located (the entire period of its operation). During registration, the address where the machine will actually be used is entered on the card in the “Installation at address” section.

In cases where the entrepreneur plans to use the CCP on the road, next to the indication legal address you need to make a special note - "Exit trade".

In cases where, for one reason or another, the cash register needs to be moved to another place (at a different address), where the entrepreneur plans to continue his activities, these changes must be indicated on the card. In order for these changes to be made, the owner of the CCP needs to contact the tax office again, in which his application was previously issued. In the new application, in addition to data about the entrepreneur himself, you must also indicate the serial number of the cash register, the time of its registration, the nature of the changes, the reasons for which the cash register must be transferred to a new location. In the event that the device is planned to be transferred to a new location only for a specific period of time, this must also be indicated.

Lost registration card

If the KTT registration card is lost, a duplicate can be obtained from the tax office. To do this, the owner of the cash register must go to the tax office and write a statement there, which must contain information about both the entrepreneur himself and the cash register. You also need to specify the reason why you want to get a duplicate.

Each entrepreneur, at the request of the inspectors who control the use of the device, is obliged to immediately provide a registration card to the KTT. When the device is removed from registration, the card must be returned back to the tax office.