KKM registration rules. The procedure for registering KKM, KKT in the tax office. What you need to register an online checkout
Old order registration KKM was valid until 01.02.17. After this date, registration and re-registration of cash registers is carried out according to the new rules. How is the registration of cash register at the tax office, step by step instructions on this procedure, we will tell you about the new registration rules in this article.
New procedure for registering cash registers
According to paragraph 3 of Art. 7 of Law No. 290-FZ of 03.07.2016, companies and entrepreneurs were entitled to register cash registers in the old manner until 01.02.17. This procedure continues to operate until 07/01/17 in relation to re-registration, application, deregistration of cash register registered before 02/01/17. According to par. 13 clause 3 of the Decree of the Government of the Russian Federation N 1173 of 12.11.2016 Decree No. 470 will become invalid from 01.07.2017.
When registering KKM from 01.02.17, companies and entrepreneurs must have a concluded agreement for servicing cash registers, concluded with one of the fiscal data operators. A list of such operators and their data are available on the FTS website.
From 01.02.17 registration of the old-style cash register is not performed. It will not be able to register and entrepreneurs or companies that can use the old-style cash register before 07/01/18 (payers of UTII, individual entrepreneurs on patent system, persons providing services to the population with the issuance of SRF). The only exception to this rule concerns remote areas without the necessary communication, included in the list approved by the regional authorities. In these areas, it will still be possible to use cash registers without the function of transferring data online through a fiscal operator.
The procedure for registering cash register under the new rules
You can register, as before, only cash registers included in the register of KKM. The contents of this register can be found on the FTS website.
To register a cash register, you need to do the following:
- Submit an application for registration of KKM to the tax office;
- Enter information about the cash register and its user into the received fiscal accumulator;
- Generate and send to the tax registration report.
Submitting an application to the tax authority
An application for registration / re-registration can be submitted in writing or in electronic form. To do this, you can use the capabilities of your personal account on the FTS website. The application for registration of KKM must contain the following basic information:
- information about the user of the KKT (full name of the company, full name of the entrepreneur, TIN of the user);
- address (for online stores, the site address is indicated) and the place of installation of the KKM;
- information about KKM (model, serial number);
- information about the fiscal drive (model, serial number);
- room automatic device for calculations (if used);
- information about the use of cash register in offline mode (if the cash register will be used without transferring fiscal data through the operator);
- information about the use of KKM only when providing services (in the case of registration automated system for BSO);
- information on the use of CRE only for settlements using electronic money via the Internet.
Entering information into the fiscal accumulator
After submitting the application, the tax authority assigns a registration number to the registered cash register equipment. His and other information about the cash register and the user must be entered into the fiscal accumulator no later than the day (working day) after the day of filing an application for registration.
If a cash register is registered with a tax office for an LLC or another company, the following information is entered into the fiscal accumulator:
- about the registration number of the cash register;
- full name of the user company;
- data on cash register and fiscal accumulator.
If the cash register is registered in the tax office for an individual entrepreneur, the same data is entered into the fiscal accumulator as for the company, only the name of the entrepreneur-user is indicated instead of the name of the organization.
Formation and submission of the registration report
After entering the specified data, the user generates a registration report and, no later than 1 day (working day) from the date of receipt of the CCP registration number from the tax office, transfers it to the tax authorities:
- on the paper;
- through the cash register office;
- through a fiscal operator.
Registration of KKM in Moscow is mandatory for all organizations working with cash in cash... If your organization accepted cash without breaking the cashier's check, then the tax authorities may impose an administrative penalty on it in the form of a fine in the amount of 30 to 40 thousand rubles, and on officials - from 3 to 4 thousand rubles, in addition to this tax authorities can bring the organization to tax liability for "gross violation of the rules for accounting for income", which also entails a fine of 15 thousand rubles (the upper limit of the fine is not limited).
Registration of cash register machines in Moscow
Registration of cash register with the tax office is a process that takes from 4 days to 2-3 weeks, depending on the queue of those wishing to register cash register and deregister it. A list of documents is added to the queues, which must be prepared for registering the cash register with the tax office. Please note that below is a unified list of documents for registering cash register in the tax office. However, when filling out the documents, you must be guided not only by formal clarifications IFTS, but also the wishes of a specific tax.
List of documents for registering cash register machines
Today, in 2013, for registration and registration of a KKM with the tax authorities, you will need the following list of documents:
1. - 2 copies. in printed form;
2. - 1 copy. in printed form;
3. Technical certificate(form) on the cash register with a completed commissioning certificate;
4. Agreement with the technical service center (original or notarized copy + ordinary copy certified by the seal of the organization);
5. Check with meter readings (if the machine was previously in operation);
6. The register of the cashier-operator in the filled form (form KM-4);
7. Register of calls of technical specialists (form KM-8);
8. (services) sold by the organization;
9. Power of attorney (if the documents are not submitted by the officials specified in the application);
10. Certificate of state registration(original or notarized copy);
11. Certificate of registration with tax office(original or notarized copy);
12. Passport of the reference version on KKM, consisting of two sheets (original + double-sided photocopy with the seal of the organization);
13. Premises lease agreement (original or notarized copy);
In addition, some tax authorities may require
1. Lease agreement for a legal address (a copy certified by the seal of the organization);
2. Accounting and tax statements for the last reporting period (photocopies with the mark of the inspector or, if the statements were submitted by mail - the original signed by the head and chief accountant + a photocopy of the postal receipt).
List of documents for registration of a new EKLZ and replacement
1. Three acts of KM-2;
2. Act of technical conclusion;
3. Copies of Z-reports before and after replacing EKLZ;
4. Brief report on the old EKLZ;
5. Activation of the new EKLZ;
6. Magazines KM-4, KM-8;
7. CCP registration card;
8. CCP form;
9. Passport for a new EKLZ;
10. in 2 copies;
11. Double-sided copy of the additional sheet of the passport of the version, certified by the seal of the organization;
12. Power of attorney (except for the general director).
More detailed information for registration of KKM you can get from our specialists by phones: 500−84−55; (495) 644−33−17
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Preparation of a full package of documents for registering your cash register with the IFTS!
All models of cash registers must be registered with the tax authorities at the place of registration of the company.
Cash register equipment ensures correct accounting and reporting, and also allows you to establish a full and timely receipt of taxes in the budgets of different levels. Its acquisition is a necessity in the conditions of mass development of trade, banking, service industries, warehouse and postal facilities.
For the legalization of devices, it is necessary to register the KKM with the tax administration subdivisions.
The process of registering a cash register is often quite cumbersome, given the rather long period of time that requires a distraction from solving the production tasks of the enterprise.
Company "Service-KKT" offers services for registering cash registers. The cost of registering cash registers:
- Individual entrepreneurs and large enterprises is only 2,200 rubles.
- With the departure of our specialist to the point of installation, the KKT is only 4200 rubles.
- Without the participation of an entrepreneur, it is 6,200 rubles.
Thanks to this, the company gets rid of the need to go through routine procedures.
Self-registration of cash register machines for large companies and individual entrepreneurs
The current procedure for registering cash register for individual entrepreneurs and legal entities is governed by the legislation of the Russian Federation. The regulation does not apply to the registration of a cash register used by individual entrepreneurs working on UTII.
How is registration of cash register for individual entrepreneurs carried out? Many aspiring entrepreneurs are concerned about this issue. All businessmen who retail in any goods must use a cash register machine (KKM) to register the fact of accepting cash from a buyer.
You can't just purchase, install, and start handing out receipts when making a sale. Each unit of cash register equipment goes through the registration procedure, which consists of a number of mandatory manipulations.
Purchase of KKM
To register an object that will record sales and purchases, it must be purchased. Not every device is suitable for point-of-sale installation. The list of such machines is given on the website of the Ministry of Industry and Trade. But the best way to obtain information, this is a visit to the tax office to clarify the KKM model, which will suit the specialist of the fiscal authority.
The cheapest way to buy any complex equipment from the manufacturer, but in this case, such a purchase will not be the most profitable. It must be remembered that you will need to install, configure and maintain.
All these manipulations are done in any locality of our Motherland by specially trained people who work under the watchful eye of the territorial tax authorities.
Authority-certified service centers (TSC) will willingly sell a device that is up-to-date and approved in a given area. Such a purchase will be the most profitable. It will be accompanied by contracts for maintenance and commissioning of cash register machines, installation at the place of trading, tuning operations for the operation of fiscal memory, and the input of special codes.
As a mandatory addition, the specialists of the TEC will issue a holographic sticker that will serve as a seal. And now it's time to head to the tax office fully armed.
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How to register a cash register
How is the registration of the cash register of an individual entrepreneur carried out? Before visiting the territorial subdivision of the tax inspectorate, it is advisable to agree with the representative of this body on the list of necessary documents. It may include:
- Original contract for Maintenance, concluded with the CTO.
- Document on KKM and secure electronic control tape (EKLZ).
- Laced, numbered and sealed magazines KM-4 - the book of the cashier-operator (together with the order on the appointment of the cashier) and KM-8 - the book of registration of calls of the master - the representative of the service organization.
- Holographic seals issued by the Central Service Center.
- Certificate of registration of a citizen as an individual entrepreneur.
- Entrepreneur's stamp (if available).
- A document by which the identity of the applicant can be identified.
- Completed application form in 2 copies.
When accepting documents that must be filled out correctly and completely, the tax inspector assigns a fiscalization date within the next 5 days.
The fiscalization procedure consists in carrying out a test operation on a cash register equipment in the presence of 3 people: a foreman of a TEC, an entrepreneur and an employee of the tax inspection. The master checks the technical serviceability of the KKM, programming by entering demo data of the entrepreneur, the inspector codes the device, and at the end of the procedure, the technician glues a seal on the case, makes marks in the KM-8 and the device passport.
A test operation in the amount of 1.11 rubles is done to check the correctness of the settings with a printout of the Z-report. As a result of the manipulations, the following documents appear: form KM-1 - confirmation of resetting the counters, a check on the operation performed, a fiscal report and a Z-report, an entry on the EKLZ for the amount of the check. The assigned POS printer identification number is entered in the accounting journal.
The final document confirming the legitimacy of using the cash register is the registration card.
An entrepreneur can receive it after signing by the head of the tax service within 3 days after registration.
The time required to complete the full procedure is usually 5-7 working days with due diligence and interest of the parties.
For a radical acceleration and obtaining the same result, it is possible, for a certain remuneration, through the mediation of TEC specialists, to keep within 2-3 days. The decision depends on the owner of the CCP and his financial and time resources.
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Responsibility for violation of the requirement for registration of cash register
Registration of cash register machines for an individual entrepreneur carrying out retail trade, is a mandatory procedure. Accordingly, for its non-fulfillment or violation of the terms, punishment in rubles is provided in the amount indicated in the administrative code.
When using an unregistered cash register, an individual entrepreneur may lose 30 thousand rubles. at minimum size punishment, and the cashier will miss 3 thousand when the next salary is paid by the already injured entrepreneur.
In the Russian Federation, accepting cash in commercial activities requires the use of cash registers. But the norms of the law change periodically.
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How is an individual entrepreneur and LLC registered with a cash register in the Federal Tax Service in 2019? The use of cash payments in commercial activities in most cases requires a cash register.
The use of the purchased equipment becomes legal only after the registration of the equipment with the tax service.
The registration process has raised a lot of questions before, and the introduction of online cash registers further aggravated the situation. How to correctly register cash registers for individual entrepreneurs and LLCs in 2019?
Important points
The law on the use of cash registers states that all legal entities and individual entrepreneurs must use KKT if goods are sold for cash (any products, works,).
If business does not apply to the exceptions specified by law, then cash register equipment is mandatory for any organizational and legal form.
But it is not enough just to have a KKM. The proper use of cash registers requires registration with the Federal Tax Service.
The procedure does not imply any particular complexity, but it will be necessary to prepare certain documentation and comply with some requirements for the cash register.
In addition, it is necessary to take into account the innovations regarding the introduction of online cash registers. By 1.07.2018, absolutely all organizations and entrepreneurs are obliged to replace the old KKM with online.
How to register a cash register in 2019? Are there any differences for individual entrepreneurs and LLCs? Is it possible to use old equipment or is it better to purchase a new model right away?
What it is
KKM stands for cash register mechanism. With its help, the state controls the turnover of cash, as well as the completeness and timeliness of accounting for proceeds.
Registration of cash registers implies. In the process of registration, the device is assigned an individual number recorded in the POS printer book.
Due to this, any cash register used on Russian territory can be easily identified.
For what purpose is this done
The main task of cash registers is to record on paper all the operations performed to sell the product of the activity. Another goal, no less important, is the registration and preservation of all transactions.
Based on the information saved by the cash register, the amount of profit is calculated for tax purposes when calculating for individual entrepreneurs and for LLC.
The purchased cash register is initially out of order. Fiscal memory is disabled in it, which does not allow registering the operations being carried out, therefore fiscalization is necessary.
When registering, a visual check of the cash register, availability of numbers, seals, serviceability (through a trial entry of the amount) is mandatory.
Based on the results of the check, the mechanism is filled in. The use of unregistered cash registers is prohibited by law.
The lack of official registration of the device is equivalent to work without a cash register. This is fraught with substantial fines.
The legislative framework
In fact, the service is integrated into the taxpayer's personal account. Registration takes place in several stages.
The algorithm of actions will be as follows:
You will need to enter the name and parameters of access to the OFD server (the address and port of the server must be indicated on its website) and the assigned registration number.
Upon completion of registration, the cashier will print a check "Registration report". In this case, the POS printer operation will be displayed in personal account on the website of the fiscal data operator.
The final stage is as follows:
Return to the FTS website To the section "Accounting for cash register" Click on the registration number of the specified device Column PHM Click "Complete registration" And enter information from the control receipt (number, date and time of receipt, fiscal attribute from the FP field) Click "Sign and Send" After that, the status of the cash register will change to "A report on registration of FN is awaiting" After changing the status to "KKT registered" The CCP registration card will be provided in electronic form. If desired, the taxpayer can receive and paper version cards by contacting the tax authorities For a limited liability company
LLCs are obliged to register KKM at the address of location, that is, at the place of operation. To register a cash register, you should contact the tax office at the place of registration of the legal entity.
For separate subdivisions registration is carried out at the appropriate place of registration.
With the introduction of online cash registers, a situation has arisen in which organizations with branches do not sufficiently understand the principle of using new technology.
The fact is that the cashier's receipt can now be sent in electronic form to the address specified by the client.
For this reason, it is believed that it is possible to register one online cashier at the head office. It can be used to send checks to customers in branches.
This option is not legal. The check contains the address of the cash register. The customer must receive a receipt with the address where the purchase was actually made. That is, a new cash register will be required for each branch.
For an individual entrepreneur
For individual entrepreneurs, the situation develops in a slightly different way. The fact is that entrepreneurs can register cash registers at their place of residence.
But at the same time, an individual entrepreneur has the right to conduct its activities throughout the territory of Russia. That is, the address of doing business may not coincide with the address of registration.
The application states:
- name of LLC or full name SP;
- address and place of installation of the device (website address for online payments);
- CCP model name;
- model name and serial number of the fiscal drive;
- information on the use of CRE (only when providing services, without transferring fiscal documents in electronic form, when making payments via the Internet, when conducting the activities of a banking agent, etc.).
At its discretion, the FTS may establish additional information for mandatory indication.
Nuances of UTII
Before the introduction of online cash registers, UTII payers were exempted from using cash registers. Instead of cashier's check they could issue a document of payment if requested by the purchaser.
From 1.07.2018, all taxpayers will not switch to new cash register machines on a general basis. At the same time, there are still categories of persons who may not use cash registers. It:
