What do you need to register. What should be the cash register? What needs to be done before registering cash registers with the Federal Tax Service

According to the new legal requirements, in Russia businessmen and entrepreneurs must have cash registers registered with the tax service.

We will tell you in detail how to register cash registers on the website of the tax authorities.

Cash equipment must comply with the requirements and norms of the current legislation. The cash register must be connected to the Internet, have modern software and be multifunctional and universal.

In the center Maintenance"Meta" employs highly qualified specialists who will help you choose high-quality equipment for your type of business.

Stage 2. Modernization of the cash register

You can also modify an existing KKM model without buying a new one.

If you have not yet decided which option to choose, we advise you to familiarize yourself with. It will help you decide if your cash register can be upgraded.

If in doubt, call the consultants of the CTO "Meta".

Stage 3. Registration and execution of documents in the Federal Tax Service

Note that the registration procedure applies not only to the new online cash register, but also to the updated, old one. You still have to confirm the upgrade, too.

The registration procedure can take place in different ways:

Personal appeal to the tax office. It will be necessary to prepare a written application and documentation package before going to the inspection.
Registration of equipment through the website of the Federal Tax Service. You will need to register on the official website of the tax service and carry out transactions through Personal Area. Remember, you must have received a UKEP (enhanced qualification electronic signature), otherwise it will not be possible to use this method.
. Usually this service is paid.
Registration of documentation through technical service centers. With this option, you do not need to deal with documents, as specialists will independently collect necessary papers and send them to the FTS. All you need to do is consent to this service.

An innovation in next year For many business entities, when carrying out their activities, it will become mandatory to use 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, taxpayers who are on a general regime or a simplified regime are required to use new types of devices without fail - 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 on a cash register - those who use UTII or 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 distance. 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 stores are located in areas where the Internet is completely absent, they will carry out their activities using conventional cash registers.

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.

Thus, online cash registers for will be relevant only after two years. In the same way, there is no need to purchase online cash desks for, as well as those who, instead of punching cashier's checks, issue BSOs.

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 special software. Unfortunately, it is currently difficult to estimate the cost of a complete replacement, however, cash register manufacturers assure that online devices will be comparable in price 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 starting the setting procedure new cash desk for registration, it is necessary, of course, to 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 its 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 the connection will be performed - via a SIM card mobile operator, via a wired or wireless internet connection.

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. It usually takes several days to issue a digital signature.

On the computer from which the registration will be made, it must be installed special program encryption "Crypto-Pro". 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 desk, you need to choose 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, a personal account can provide various possibilities 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 is required to be confirmed by an 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 all the necessary documents will be sent to it in paper form - invoices, certificates 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 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 of the fiscal drive and its 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 additional services. This includes, in particular, reminders of the approaching expiration date of the fiscal accumulator, or that cash register have 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 match the name of the 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.

According to paragraph 1 of Art. 2 federal law“On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards” dated 05.22.03 No. 54-FZ, the cash register must be used in their work by both legal (LLC) and individuals(IP). Namely, those who sell their goods or services for cash.

Let's take a closer look at how to buy and how to register a cash register with the tax office.

First step: Purchase of a cash register

The purchased cash register must comply with the requirements imposed on it by the Tax Service, defined in the RF GD No. 470 dated July 23, 2007:

have a fiscal memory, a fiscal memory drive, a control tape;

ensure the printing of cash receipts;

ensure the fixation of information in fiscal memory;

have real clock time;

be provided with technical support;

have a valid passport;

have an identification mark of the established form;

have stamps-seals of the established sample.

Second step: Where to buy a cash register (KKM)

A cash register is purchased at a technical service center (TSC), where it will be serviced in the future. This center will issue you the necessary documents for the cash machine, which will later be needed for its registration with the tax authority.

Third step: In which tax office to register a cash register

Registration of the IP cash register takes place at the place of registration of the IP.

Registration of the cash register of an LLC is carried out at the place of its actual location, if the legal address of the LLC differs from its actual LLC, then it is necessary to open a separate subdivision under the LLC.

Fourth step: Compilation required documents for filing for registration of a cash register

Application in the form of KND N 111021, approved by order of the Federal Tax Service of 04/09/2008. Submitted in 2 copies;

Power of attorney for a representative (if the general director does not himself register the cash desk);

Lease agreement, if the premises at the place of registration of the cash desk are rented. It is advisable to attach letter of guarantee from the owner, the original and a copy of the document are submitted;

Certificate of registration of the right to the premises, if it is owned. The original and a copy are submitted in a bound, numbered form, signature on the back of the last sheet CEO and the seal of your LLC;

Form KM-4 (magazine of the cashier-operator). The original and a copy are submitted in a stitched, numbered form, on the back of the last sheet the signature of the general director and the seal of your LLC;

Form KM-8 (logbook for calling technical specialists). The original and a copy of the document are submitted;

Registration certificate of the cash register (the Central Technical Service will provide it to you). The original and a copy of the document are submitted;

Agreement with the CTO. The original and a copy of the document are submitted;

Holograms, they will be issued at the Central Technical Center.

Fifth step: Submission of documents to the tax office

After submitting a set of documents, the tax inspector will put a stamp in the passport of the cash register. And after five working days, they will give you a registration card for your car. It must be kept together with the journal in the KM-4 form.

On October 19, 2016, the Federal Tax Service opened the possibility of registering cash registers. Our partner in St. Petersburg, TsTO Veles, has registered a Viki Mini online checkout for the GOCTi supermarket on Peterhof Highway.

Let's take a look at this example of how the cash desk is actually registered on the tax website.

What you need to register

In order to successfully register a CCP on the tax website online, you need to have on hand:

Online cash register with a connected fiscal drive.
Agreement with the Fiscal Data Operator.
CEP or KSKPEP.

You need to know the numbers of the cash register and fiscal drive - you can see them in the passports of the devices or on the diagnostic receipt at the checkout. Check that you have access to your personal account on the OFD website and the tax office. And also prepare information about the store, TIN legal entity or IP.

If you want to work offline, then when registering on the website of the Federal Tax Service, check the offline mode - in this case, you do not need to have a signed agreement with the OFD on hand. If you start working immediately with the OFD, then during the registration of the cash register with the tax office, you will need to specify the operator's data.

Get the CEP key in advance and conclude an agreement with OFD. You will have to go for the CEP key or wait for delivery. An agreement with OFD can be concluded via the Internet, but you will need to pay an invoice, which can also cause a delay.

Dreamkas-F + Yandex OFD
KEP, fiscal accumulator
and year of OFD included

Together with Yandex OFD, a solution was developed for simplified registration with the Federal Tax Service of the Dreamkas-F online cash register. You sign an agreement with OFD when buying a CCP, registration with the tax office - right at the checkout.

Obtain a Qualified Electronic Signature (QES)

A qualified electronic signature is required for documents sent over the Internet to have legal force. An electronic document signed by CEP is equivalent to a regular paper document with a signature and seal.

To register a cash register without a visit to the tax office, you will have to buy such an electronic signature. A signature can only be issued by an accredited certification authority. The list is on the website of the Ministry of Telecom and Mass Communications.

The signature is unique electronic certificate. This certificate is recorded on a special secure flash drive - the CEP key. You will have to go or send a courier for the key of a qualified electronic signature. Some certification centers will send a key along with a specialist who will immediately set up your computer to work with electronic document management.

Agreement and registration in OFD

A prerequisite for working under the rules of 54-FZ is an agreement with a fiscal data operator. From February 1, 2017, registration of cash registers is possible only if there is an agreement with OFD.

We are considering a situation in which the store will begin to transfer data to the operator immediately after registration. Therefore, before starting registration with the Federal Tax Service, we register the cash register on the OFD website.

For operators of fiscal data, there is a separate register on the website of the Federal Tax Service. Choose any of them, conclude an agreement and register a CCP on the OFD website, following the instructions of the operator.

Personal account on the website of the Federal Tax Service

To work with a personal account, an individual entrepreneur needs a UEP - an enhanced electronic signature. Legal entities need a qualified certificate of the electronic signature verification key - KSKPEP. Both signatures can be obtained from certification centers accredited by the Ministry of Communications of the Russian Federation.

Depending on the organizational form enterprises, you need to access the personal account of a legal entity or individual entrepreneur. The entrepreneur's account is different from the legal entity's account, but the CCP registration process is identical. We will consider registration using the example of a Limited Liability Company.

Registration with the Federal Tax Service

Getting access to your personal account is fraught with a number of difficulties, so right on the website of the Federal Tax Service you can go through a check for compliance with the entry conditions.

The key conditions include the use of the Internet Explorer browser, the availability of all necessary certificates and drivers for the dongle, as well as the availability of network ports 80 and 443 for receiving and transmitting events. For port access, in some cases, you need to turn off the firewall on the computer and router.

In the Personal Account, you need to go to the section "Cash registers".

The application must indicate:

data of the owner of the cash register,
CCP installation address,
model and serial number of the KKT,
information about the scope of the CCP,
model and serial number of FN,
details of the OFD with which the service agreement was concluded; if the cash desk works without connecting to the OFD, you need to indicate the sign of the offline mode.

Double-check the data and click "Sign and send." If successful, information about adding a request appears:

After checking the relevance of the information in the application, in the section “Information on documents sent to the tax authority”, the IFTS assigns the Registration Number of the CCP.

Registration at the checkout

After submitting an application on the website of the Federal Tax Service, you need to carry out a registration operation at the checkout. To do this, go to the menu item "Settings" → "OFD" → "Registration".

In this section, you must enter:

Name of the user organization or full name of the individual entrepreneur-user (they must match the details of the legal entity entered when setting up the user details);
Place (address) of settlements;
Registration number of KKT.

Specify the company's taxation system and select your fiscal data operator from the list.

After filling in all the fields, press the "Register" button. A message will appear on the screen, and the cashier will print a report.

Completion of registration on the website of the Federal Tax Service

After registering at the checkout, the document number, fiscal attribute and the exact date and time of the operation from the report must be added to the taxpayer's personal account on the website of the Federal Tax Service.

By law, in case of successful data processing, an electronic registration card appears within 5 working days. Now it happens almost instantly. The card can be printed or saved electronically.

The CCP is considered registered after the date of registration in the NO and the expiration date of the FN appear on the site. You can also hover over the rectangular icon of the indicator and see the current status of the cash register.

After that, your cash register will begin to transfer fiscal data to OFD servers, and checks to a subscriber number or email buyer:

Visit to find answers to the most popular questions about Viki CCP and Viki Print CCP to work according to the rules of 54-FZ.

Cash settlements in the process of entrepreneurship require the mandatory presence of a cash register. Moreover, the CCP must be officially registered. How are cash registers registered with the Federal Tax Service in 2019?

In order to use cash register equipment after its acquisition, it is necessary to go through the registration procedure of KKM in the tax office.

To do this, you need to collect certain documents and perform mandatory requirements. How is the procedure for registering CCPs with the tax authorities in 2019?

Important Aspects

This makes it easy to identify any cash register used in Russia. However, in order to register, certain requirements must be met.

In particular, prepare a package of documents, conclude, and first purchase the device itself. At the same time, it is desirable to know about the basic rules for handling KKM.

General operating rules

The procedure for handling KKM is regulated " model rules for operation ... ". They describe in detail the procedure for both the owner of the equipment and the cashier directly.

In a nutshell, these rules look like this:

When buying a KKM, you should consider not only ease of use	There is a list of models allowed for registration with the Federal Tax Service. Models that are not included in the State Register of KKT will not be registered.
The purchased device is subject to registration at the technical service center	To register KKM with the tax office, you will need to present an agreement with the TsTO
The cash register is subject to mandatory fiscalization by the tax inspector	This is necessary to collect and store the necessary information. At the same time, the KKM is sealed
Holograms must be present on the cash register without fail	On inclusion in the State Register and on registration with the TsTO
You can use KKM for work only after registration with the Federal Tax Service	And getting a registration card
Repair of CCP can be carried out	Exclusively by a representative of the servicing TsTO

Legal framework

The registration procedure for CCP is regulated by the following standards:

Some other legal documents are also relevant. Clause 12 of Article 4 of Federal Law No. 103 determines that when accepting payments, the paying agent must use CRE with a control tape and fiscal memory, while complying with the requirements of the law regarding the use of CRE.

Cash registers covered by State Register KKT. The use of KKM models not included in the list is not allowed.

At this time, the Register includes about thirty-eight CRE models that meet the requirements of Federal Law No. 103 and can be used when making cash payments to individual entrepreneurs and organizations in the Russian Federation.

Registration procedure for KKM

Before purchasing a KKM, you must first make sure that it is necessary. Separate types activities can be carried out without the use of a cash register.

For self-registration, you need to contact the tax office at the place tax accounting. The cash register is registered with the tax office at the actual address of use.

After submitting all the necessary documents to the KKM registration department, the tax inspector will set a time for the fiscalization of the device.

At the same time, the procedure for activating fiscal memory can be carried out both in the Federal Tax Service and at the place of operation.

A CTO specialist must be present during fiscalization. After the fiscalization is completed, the tax inspector will enter the necessary information into the Book KKM accounting.

The applicant receives in his hands and the originals of previously submitted documents. After that, the device is ready for operation.

Required package of documents

To register a cash register, you will need:

maintenance agreement with the central heating station;
KKM passport;
ECLZ passport;
numbered, laced and certified by the head magazine of the cashier-operator;
a similarly designed register of calls of technical specialists and registration of work performed;
passport version of KKM;
additional sheet to the version passport;
document for the place of operation (, title documents, etc.);
certificates of TIN and OGRN.

Step-by-step instruction

The step-by-step algorithm for registering cash registers with the Federal Tax Service in 2019 can be represented as follows:

Delivery of a package of documents	Registration of KKM takes place within five days from the date of application. If any inaccuracies are found in the documents, the applicant is obliged to correct the deficiencies one day after receiving notification from the Federal Tax Service. Otherwise, registration will be denied.
Inspection of CCP	After receiving the documentation, the tax inspector sets the date and time for checking the cash register. The entrepreneur must arrive with the cash register exactly at the appointed time, otherwise he will be denied registration. Also at this time, a representative of the CTO should appear.
Obtaining a KKM registration card	After the tax inspector checks the KKM and carries out fiscalization, information about the cash register is entered into the KKM Book of Accounts. A registration mark is put in the KKM passport. The applicant is issued a KKM registration card. This completes the registration.

It should be noted that in different departments of the Federal Tax Service registration can be carried out in different ways. Somewhere a preliminary appointment is required, and somewhere the submission of documents takes place on a “first come first served” basis. This point should be clarified in advance.

Sample card

The KKM registration card is filled in by the registering tax inspector. Then she is endorsed by the head of the Federal Tax Service.

This card is stored directly at the place of operation of the cash register during the entire period of use of the cash register. When issuing a card, the address of the actual use of the device is written in the "Installation by address" section.

If KKM is deregistered, the card must be returned to the Federal Tax Service, where it is stored for three years after deregistration.

Is it possible to register through a power of attorney

In this case, the representative of the organization may not be its employee. The service for registering KKM can also be offered by the TsTO, with which a maintenance contract is concluded. In this case, the power of attorney is issued to the representative of the Center.

If an individual entrepreneur wishes to register a cash register through a trusted representative, then the power of attorney must be notarized.

Features of registering a cash register

In accordance with the registration period of KKM with the tax authority, it should not exceed five days from the date of submission of documents.

You need to know that the legal life of the cash register is seven years from the time of installation. After this period, KKM must be deregistered.

KKM are sold in a non-fiscal state, that is, the meter summing up the proceeds is turned off. Therefore, the fiscalization procedure is mandatory. If a used device is registered, then it is also necessary to reset the fiscal memory.

During the fiscalization procedure, the tax inspector enters into the memory of the device its serial number, TIN and the name of the organization.

Fiscalization is completed by the test entry of the amount. This allows you to examine the accuracy of details. The tax inspector takes a verification Z-report using the previously entered password.

At the end of the procedure, the FTS inspector and the applicant sign an act on the registration of control meters and the transfer of KKM readings to zero. The cash register is assigned a unique number, and it is considered registered.

For IP

An individual entrepreneur can register a cash register at the place of residence. Registration of KKM IP at the place of business can also be carried out. But at the same time, some features must be taken into account.

Establishes that all entrepreneurs are required to use cash registers when making cash payments. However, some categories of IP can do without cash registers.

Provides a list of activities in which an individual entrepreneur has the right not to use cash registers.

These include:

activities with the issuance of strict reporting forms;
work by or by;
sale of lottery tickets;
sale of securities;
trade in train cars with certain goods;
catering to educational institutions And so on.

Also, individual entrepreneurs operating in remote and hard-to-reach areas may not use KKM. The list of these places is established by law.

Pharmacies of feldsher points in countryside in the presence of pharmaceutical activities in the absence of pharmacy organizations in the area.

In all other cases, the use of a cash register for individual entrepreneurs is mandatory. For the absence of a cash register, a fine is imposed in accordance with the Code of Administrative Offenses of the Russian Federation.

It is important that the exemption from the use of cash registers is not interpreted as a violation of cash discipline. Everyone who works with cash is required to observe cash discipline.

For LLC

Organizations register KKM exclusively at the address where the device will be operated. You should apply for registration to the tax office at the location of the legal entity.

If the organization has separate divisions that use cash registers, registration should be carried out at the place of registration of these divisions.

That is, if an LLC has several branches in different cities, then the registration of CCP takes place in each city separately. If the organization's activities fall under the list, then you can not use the cash register.

This applies in particular to cases where:

customers receive special checks or receipts as confirmation of payment;
payment by check and bank cards not carried out;
the type of activity corresponds to that specified in Article 2 of the Federal Law No. 54;
special financial reporting forms are used;
the organization applies the UTII regime.

For outbound trade

When a cash register is required for itinerant trade, the registration card must contain a corresponding mark. In the section about the address of the installation, it is written "For itinerant trade."

An individual entrepreneur can register a KKM for outbound trading at the place of his residence. But registration is carried out not by registration, but in the territorial bodies of the Federal Tax Service.

The procedure for the use of cash registers in the distribution trade is explained. It says that every trading place must be equipped with a cash register.

If there are several trading places, even if they are located at the same address, as many cash registers are required as there are jobs. KKM for exit trade is registered in the usual manner.

The difference is that it is not required to present documents for the premises. The card contains the legal address of the organization or the place of residence of the individual entrepreneur and the type of field activity is written.

It is not enough for an entrepreneur to simply purchase a cash register. Working with an unregistered cash register is equated to activities without a cash register.

The penalties for this offense are significant. Considering that the procedure for registering a cash register is not particularly complicated, it is much more profitable to register a cash register in a timely manner.

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