Deregistration of KKM in tax documents. How to cancel the registration of KKM in the tax office? Voluntary closure of cash registers from registration

When deregistering an online cash desk, the requirements of Art. 4.2 of Federal Law No. 54-FZ dated May 22, 2003 "On the Application control- cash register... "(hereinafter - Law No. 54-FZ).

An online cash register can be deregistered at the request of the user and without such a request - by decision of the tax authority.

In the first case, the online cash register will have to be removed from registration if cash register(Clause 5, Article 4.2 of Law No. 54-FZ):

• transferred to another user;
• lost or stolen;
• out of order.

In the second case, the tax inspectorate will independently deregister the CCP if (clause 15,, 18, article 4.2 of Law No. 54-FZ):

• a discrepancy between the copy of the CCP and the requirements of the legislation of the Russian Federation was found. At the same time, it is necessary to submit a fiscal accumulator to the tax office within 30 days from the date of removal of the CCP from registration (paragraph 4, clause 8, article 4.2 of Law No. 54-FZ). Re-registration of such a copy of CCP is possible upon elimination of identified violations;
• upon expiration of the fiscal attribute key in the fiscal accumulator. Within 60 calendar days from the date of deregistration of the CCP, all fiscal data that are stored in the fiscal accumulator at the time of deregistration and not transferred to the tax inspectorate (except in the event of a breakdown of the fiscal accumulator) should be submitted to the inspection;
• an entry was made in the Unified State Register of Legal Entities (EGRIP) on the termination of the activity of the organization (entrepreneur).

Stage 1. Applying

An application for deregistration of an online cash desk must be submitted to the tax office no later than one business day from the date of transfer of the cash register to another user or detection of loss (theft), and in case of breakdown of the FN - no later than 5 business days from the date of its breakdown.

Such an application can be submitted (clause 1, 10, article 4.2 of Law No. 54-FZ):

• to any tax office - in paper form (application form and procedure for filling it out approved by 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 date of submission of the application will be the date of its placement in the office of the CCP.

The application should indicate (clause 6, article 4.2 of Law No. 54-FZ):

• TIN of the taxpayer;
• name of the CCP model;
• factory number of a CRE copy registered with the tax authority;
• information about cases of theft or loss of CCP (if such facts exist).

Together with an application for deregistration of a CCP, it is necessary to submit to the inspection a report on the closure of the fiscal accumulator (clause 8, article 4.2 of Law No. 54-FZ).

The report on closing the fiscal drive may not be submitted to the tax office in the following cases (paragraph 3, clause 8, article 4.2 of Law No. 54-FZ):

• loss of cash registers due to force majeure circumstances;
• theft of cash registers;
• CCP breakdowns due to manufacturing defects, if the manufacturer confirms that it is impossible to read fiscal data and generate a report.

The user who discovered the failure of the FN must send it to the manufacturer for examination. It must be carried out within 30 calendar days from the date of receipt of the FN. Based on the results of the examination, a conclusion is drawn up, which the manufacturer sends to the user and through the CCP office to the tax authorities. It should contain answers to questions about factory defects and the possibility of reading all fiscal data from the FN. If the conclusion confirms that data can be read from the broken FN, the user is obliged to send them to the tax office no later than 60 days from the date of filing an application for re-registration (deregistration) of the CCP (clause 8.1, article 4.2 of Law No. 54-FZ).

If the inspection deregisters the CCP unilaterally after the expiration of the FN and there is a fact of its breakdown, then the user must return the FN to the manufacturer for examination. If, based on the results of the examination, the manufacturer confirms that it is impossible to read fiscal data, then it is possible not to submit a report on the closure of the fiscal drive to the tax authority. This report should be submitted to the tax office if the manufacturer considers that the FN data can be read. This must be done within 60 calendar days from the date of deregistration of the CCP (clause 16 and clause 8.1 of article 4.2 of Law No. 54-FZ).

CCP can be used in a mode that does not provide for the mandatory transfer of fiscal documents to the tax authorities, for example, if the activity takes place in areas remote from communication services. In the event of deregistration of such a cash register, the fiscal data of all fiscal documents contained in the fiscal accumulator should be read and the data should be submitted to the inspectorate in electronic form along with an application for deregistration. The date of submission of the report in electronic form is the date of its placement in the office of the CCP (clause 14, article 4.2 of Law No. 54-FZ).

Stage 2. Formation of a card on deregistration of cash register equipment

The date of deregistration of the CRE is the date of formation of the card on deregistration of the CRE. Such a card is generated by the tax authority and issued (sent) within 10 working days from the date of filing the application.

If the tax inspectorate deregistered the CRE unilaterally, the date of deregistration is the date of formation of the card on deregistration of the CRE. It is issued (sent) within 5 business days from the date of deregistration of the cash register (clause 7, article 4.2 of Law No. 54-FZ).

In the card, the tax office must indicate (clause 9, article 4.2 of Law No. 54-FZ):

• full name of the organization or full name (if any) an individual entrepreneur;
• TIN of the taxpayer;
• name of the CCP model;
• serial number of the CCP copy;
• date of deregistration of the CCP.

Controllers must send the card to the user. The inspection has the right to do this (clause 11, article 4.2 of Law No. 54-FZ):

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

Also, a card on deregistration of cash register equipment can be obtained from the tax authority in paper form (

Almost all business representatives who make settlements with individuals are required to use online cash registers. A situation may arise when it is required to remove the cash register from the register. We will figure out when this procedure is required, where it can be carried out and how to document it.

Do I need to deregister the cash register?

Deregistration of the cash desk of an individual entrepreneur and a company is required in the following cases:

1. Sale of the device. The seller removes the CCP from the register, and the buyer registers it for himself.
2. Transfer of the cash register for rent to another user.
3. The useful life (depreciation) has ended. For each model, the manufacturer sets its own deadline for use. In the month following the expiration of the term, the device must be deregistered.
4. Liquidation of the legal entity and termination of the activities of the IP.
5. Buying a new device. If CCP is purchased to replace the old, out of order or obsolete, then old apparatus deregistered.
6. Cash register lost or stolen. In case of theft, the basis for deregistration is a certificate issued by the local police department.
7. Other circumstances.

Use these documents to deregister the online cash register with the tax office. Our samples will save you from offensive mistakes. The relevance is confirmed by the experts of the BukhSoft program. Download for free:

Who can deregister a cash register:

1. Device owner.
2. Tax office. Inspectors withdraw cash in two cases:

• violations were found when using the device by the taxpayer or the cash register does not comply with the requirements of the law;
• the validity period of the fiscal accumulator has expired.

Where to deregister the cash register

All procedures for registration, registration and removal from it are carried out by employees of the tax inspectorate. The official website of the territorial department contains contact information on the operating modes of each department, indicating telephone numbers.

Firms and individual entrepreneurs are required to keep accounting records of settlements with individuals. OFD services do not provide for the possibility of accounting. They only record information about completed transactions. We have to load data into accounting programs. The BukhSoft program will do this automatically. No manual input. She will generate all the transactions, calculate taxes, and also draw up reports.

How to deregister a cash register with the tax office

When contacting the tax office where the device was previously registered, it is necessary to prepare the following documentation:

Table 1. Documents required to deregister a cash register with the tax office in 2019

Document type	Description
Statement	Form form - KND 1110062, approved. by order of the Federal Tax Service of May 29, 2017 No. ММВ-7-20/ [email protected] The application must indicate: details of the applicant (name of the legal entity, full name of the individual entrepreneur, OKVED code, TIN, legal address or place of registration); reason for deregistration. description of the cash register (model, serial number, information from the technical passport).
Technical certificate	The document is attached to the device at the time of purchase.
Registration card	Issued at the time of registration of the cash register in the tax. The card has the established form KND 1110066, approved. by order of the Federal Tax Service of May 29, 2017 No. ММВ-7-20/ [email protected]
Cashier's Journal	This is a journal that the cashier fills out based on daily shift closing reports taken from the online cash register.
Account voucher	Enough copy. You can get it at the CTO, where the cash register is serviced
	Applicant's passport. If the application is submitted by proxy, then the representative's passport is required.

If the tax inspector requires other documents in addition to those listed above, this will be considered a violation.

How to remove the cash register from the tax account on your own: a step-by-step algorithm

Step 1. Contact the CTO for removal from the device fiscal receipt and receive a copy of the registration card.

Step 2. Prepare a package of documents and fill out an application in the form of KND 1110062.

By general rule a report on the closing of the fiscal accumulator is attached to the application. But it can be omitted in case of loss or theft of the cash register, as well as in case of breakdown of the fiscal drive due to manufacturing defects, if the manufacturer has confirmed that it is impossible to read data from the drive.

Step 3. Submit documents to the IFTS. Can be done in 4 ways:

• personally or through a representative by proxy (a notarized power of attorney from an individual entrepreneur, a regular power of attorney from a legal entity) contact the IFTS. When applying in person, the inspector accepting the package of documents is obliged to issue to the applicant a receipt confirming the transfer of documents to the inspector;
• send a package of documents by valuable mail;
• leave an application for deregistration of the device through the State Services portal in the taxpayer's personal account;
• with the help of an electronic reporting operator.

Step 4. Wait for a response from the tax office. She will generate and send a card on deregistration of CCP in the form of KND 1110065 (approved by order of the Federal Tax Service of May 29, 2017 No. MMV-7-20 / [email protected]) within 10 working days from the date of submission of the application. If the IFTS deregisters the cash register unilaterally, it must generate and send the card to the user within 5 working days. The date when the card is generated is considered the day the device was deregistered.

The generated tax card will be sent electronically via:

• KKT office;
• fiscal data operator.

If the documents were submitted by mail or through the State Services portal, you can check whether the decision has been made only by contacting the IFTS to which you submitted the application.

After the cash register is deregistered, the user may still have a fiscal drive in his hands. Even if an individual entrepreneur or legal entity has ceased operations, the applicant is obliged to keep the drive for 5 years in accordance with Art. 2 of the Federal Law of May 22, 2003 No. 54-FZ.

Deregister the IP cash desk: features

The procedure for deregistration of a cash register for individual entrepreneurs is practically no different from the standard procedure for organizations. But there are also nuances:

1. An individual entrepreneur can apply to any tax office to deregister the cash register, regardless of where he is registered.
2. If the IP terminated its entrepreneurial activity, then the tax office removes his cash registers unilaterally in accordance with Law No. 54-FZ.
3. If an individual entrepreneur uses a cash register in offline mode, then in order to deregister, the central heating operator must make copies of all fiscal documents.

Deregistration of an online cash register: typical mistakes

Here are the most common:

1. Incorrectly completed application form KND 1110062. Applicants often make mistakes in names, serial numbers, details, etc.
2. Providing an incomplete package of documents.
3. Deregistration of the device in case of temporary suspension of the entrepreneur's activities. If an individual entrepreneur plans not to use the cash register for a certain time, then there is no need to deregister it.

What will happen if you do not deregister the cash register with the tax office on your own?

There is no administrative responsibility for the lack of registration actions for deregistration with the IFTS or untimely deregistration of the cash register. The current legislation does not set a deadline for deregistration of CCPs. The obligation is established only in relation to the registration of cash registers for its use.

You no longer need it - registered and brought undoubted benefits to the company cash register. You, or, or maybe the equipment simply fell into disrepair. Deregistration of cash registers in the tax office is a fairly simple procedure that will take a minimum of time and cost.

What documents are needed?

Deregistration is usually carried out within one business day, and in some federal inspections tax service(IFNS) it takes 15-20 minutes. As a rule, the terms depend on the workload of specialists and the presence of a queue.

Removal of the cash register from the tax account is usually carried out within one working day.

The main thing at the same time is to provide to the fiscal authority complete list documents:

1. Statement of 2017, used to deregister KKM.
2. This is the form KND-1110021 already familiar to you. Since 2014, the universal form has been used both for deregistration and registration of cash registers with the tax authorities. Filling out the form is not difficult if you carefully study the order of the Federal Tax Service of the Russian Federation of November 21, 2011 No. MMV-7-2 / 891.
3. fiscal report.
4. Registration card and passport of KKM.
5. Passport.

The tax inspectorate cannot require other documents.

Necessary steps

The procedure for deregistration of KKM is as follows:

1. Fill out the application form and call the engineer of the company that services your cash register. The specialist must remove the fiscal report.
2. Take the package of documents to the tax office, which is your cash register. If you can’t visit the fiscal authority yourself, you can send the papers by mail, through the public services website or with a representative. In this case, a notarized power of attorney is required.
3. Based on the results of consideration of the application, tax inspectorate specialists, in the presence of TsTO engineers, take readings of control and summing money counters and draw up an act.
4. The tax authorities make an entry in the passport and registration card of the KKM, then make an appropriate note in the internal documents - the KKM accounting book and the registration coupon.

You may be refused to remove the cash register if the package of documents is incomplete or the forms are filled out incorrectly. If everything is in order after entering the data into the appropriate database, the cash register is considered closed.

On July 1, 2017, the Federal Tax Service will unilaterally deregister all cash registers with ECLZ. This is stated in the letter of the Federal Tax Service No. ED-4-20 / [email protected] from 19.06.2017 .

“According to paragraph 3 of Article 7 of Federal Law No. 290-FZ, cash register equipment that meets the requirements of Federal Law No. 54-FZ (as amended, until the date of entry into force of Federal Law No. requirements of Federal Law No. 290-FZ) registered with the tax authorities before February 1, 2017, is deregistered in the manner prescribed by federal law No. 54-FZ (as amended until the date of entry into force of Federal Law No. 290-FZ) and regulations adopted in accordance with it legal acts, until 07/01/2017.

At the same time, cash registers that do not comply with the requirements of Federal Law No. 290-FZ are subject to deregistration by the tax authority unilaterally without the user's application for deregistration of cash registers from 07/01/2017.

What does this mean for cash register owners and will they be able to continue working?

“It should be borne in mind that if cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ is deregistered by tax authorities unilaterally after 07/01/2017, and due to the inability to use cash register equipment under the new procedure, in the presence of the circumstances specified in the letter of the Ministry of Finance Russian Federation dated 05/30/2017 No. , such a device is used to issue to the buyer (client) on paper confirmation of the fact of settlement between the organization or individual entrepreneur and the buyer (client), then these organizations and individual entrepreneurs are not held administratively liable"

CCP owners are responsible for submitting fiscal reports to the tax authorities:

“At the same time, the tax authorities inform such users of cash registers about the need to submit to the tax authorities after 07/01/2017 the testimony of control and summing cash meters taken from cash registers that do not comply with the requirements of Federal Law No. 290-FZ, until the moment of its modernization»

Deregistration of cash registers is a regulated procedure, the procedure for which may be changed according to the internal rules of the regional divisions of the Federal Tax Service. But its main stages, as a rule, consist of:

Preparation of packages of accompanying documents:

• registration card issued upon registration of the cash register;
• journal of the cashier-operator (form KM-4);
• cash register passport and EKLZ passport;
• maintenance call log;

Preparation of fiscal reports and acts based on the results of the work of the CCP from the CTO employee:

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

At the same time, the tax inspector checks the data in the journal of the cashier-operator with the data of fiscal reports received from the cash register. According to the rules, the fiscal reports themselves are removed by an employee of the Federal Tax Service from a special utility using the tax inspector's password. But, as a rule, in many regions this operation is performed for them by employees of the central heating service. And only after checking all the documents, the cash register is removed from the register in the database of the Federal Tax Service, about which they issue the relevant documents and make entries in the passport of the cash register.

The company is obliged to keep documents on the cash register and ECLZ for 5 years and provide it at the request of the inspection authorities.

Release of the letter of the Federal Tax Service No. ED-4-20 / [email protected] dated 06/19/2017 raises many questions.

1. If a CCP with EKLZ continues to work after 07/01/17 and until the moment of modernization (replacement), then when will fiscal reports be removed from it?

Recall that fiscal reports must correspond to the journal entries of the cashier-operator and reflect all operations performed at the cash desk, otherwise the tax inspector simply will not be able to check them. But from 07/01/17, the old procedure for working with cash registers is canceled (including the requirements for filling out the journal). According to the letter of the Federal Tax Service No. ED-4-20 / [email protected] dated 06/19/2017, after 07/01/17, such a device is used to issue to the buyer (client) on paper confirmation of the fact of settlement between the organization or individual entrepreneur and the buyer (client), i.e. in receipt printer mode. If from 07/01/17 you stop filling out the cash book, and remove and submit fiscal reports later, how will the inspector accept them?

After 07/01/17, we advise you to continue to carry out all operations at the checkout as usual. And keep the cash register as usual. And immediately before the modernization or replacement of the CCP, remove fiscal reports.

2. Closing the EKLZ archive will result in blocking the cash register. How to avoid it?

The operation of closing the EKLZ and its transfer to storage is included in the mandatory when deregistration of the cash register. But after that, in order to continue working at the checkout, you need to install and activate a new ECLZ in it or disable the mode of its use. Therefore, in order to continue working at the checkout, as recommended by the Federal Tax Service, it is better not to touch the ECLZ archive and close it along with the removal of fiscal reports before switching to work under the new rules.

3. How much time is given to an enterprise to submit to the Federal Tax Service fiscal reports on deregistration of cash registers?

This period is not recorded anywhere. It is logical that while cash registers continue to be used in the receipt printer mode until receipt new cash desk or modernization of the old one, it is difficult to carry out the operation to close the EKLZ archive, and therefore to submit fiscal reports too. Therefore, in the presence of the circumstances specified in the letter of the Ministry of Finance of the Russian Federation dated May 30, 2017 No. 03-01-15 / 33121, the period for using the old CCP and submitting reports on it can be comparable. At the same time, when submitting reports after 07/01/2017, we recommend that you have documents confirming your integrity with you when you visit the tax office (a contract for the supply of FN and a payment order for its payment with a date before 07/01/2017).

4. What is the penalty for not submitting fiscal reports after deregistration of the cash register by the Federal Tax Service unilaterally?

Penalties for such a violation are provided for by the Code of Administrative Offenses 14.5.5

"Failure by an organization or individual entrepreneur to provide information and documents upon request tax authorities or submission of such information and documents in violation of the terms established by the legislation of the Russian Federation on the use of cash registers, -
entails a warning or imposition administrative fine on the officials in the amount of one and a half thousand to three thousand rubles; on the legal entities- a warning or the imposition of an administrative fine in the amount of five thousand to ten thousand rubles.
(Part 5 was introduced by Federal Law No. 290-FZ of July 3, 2016)

But this article is applicable only if you have received a request from the Federal Tax Service to provide fiscal reports for such a cash register.

5. What should I do if the Federal Tax Service deregisters the cash register in its database on 07/01/2017, and the fiscal reports will be for another, later date?

For FTS employees on the ground new order the use of cash registers and actions in case of deregistration unilaterally are also still a mystery. Most likely, law enforcement practice will be formed in the mode of receipt of requests and the emergence of details in the implementation of the requirements of the letter of the Federal Tax Service No. ED-4-20 / [email protected] from 19.06.2017.

It should be taken into account that according to the situation as of June 2017, from 30 to 60% of enterprises in the country did not have time to switch to a new mode of operation with cash registers. This means a huge volume of cash registers that will have to be deregistered, which will provide a huge burden on both the central service center and the employees of the Federal Tax Service. In this situation, we recommend that enterprises document their actions as much as possible, which can help confirm your good faith in meeting the requirements of 290-FZ and 54-FZ. Our staff will help you with the design of such.

On our website you can order, cash desks in stock, delivery throughout Russia.

Removal of CCP from tax accounting

In order to remove a CCP from the register with the Federal Tax Service, the following conditions are required:

All data must be transferred to the OFD.

The FN archive must be closed at the checkout.

To do this, it is necessary that the tariff is valid at the checkout (activation code or annual \ quarter \ three-year). A cash register connected to the Internet will transfer previously unsent documents. After that, you can proceed to the procedure for closing the FN archive at the checkout. This is done through the cash register driver installed on the computer to which the cash register is connected, or by a sequence of commands described in the manual for a specific cash register model. After the FN archive is closed, you need to make sure that it has been transferred to the OFD and there is no data left at the checkout for transfer to the OFD. If everything is so and the report on the closing of the FN is displayed in the list of checks in the "monitoring cash registers" section, and the cash register itself is in the "FN archive closed" status, you can turn off the cash register and remove the fiscal drive from it.

If in OFD the cash desk is activated by a quarterly, annual or three-year tariff, it is necessary to stop the billing of the cash desk in the "cashier management" section. The rest of the funds will be returned to the balance of the personal account. It can be used to activate another cash desk or make a refund through the accounting department. If the cash register is activated with an activation code, it is impossible to stop the tariff, transfer it or return money for it, it is also impossible.

The fiscal accumulator is subject to responsible storage within 5 years from the date of closing the archive and may be requested by the tax office. The cash register itself, after deregistration of the cash register with the tax office, can be re-registered with a new FN to another organization (the cash desk can be sold).

To deregister a cash register with the NFS, you need to go to the taxpayer's personal account on the nalog.ru website and remove the cash register from tax records, this will require data from the closing report (date, time, fiscal sign).

It should be noted that in the Personal Account of the OFD, the status "deregistered" is not displayed, the Federal Tax Service does not return information to the OFD about this state. Thus, the state "FN archive is closed" is final.

For the convenience of navigating through the Personal Account, in the "Cashier Monitoring" section, you can create an additional outlet (button + outlet) and transfer deregistered cash desks to it. The name of such an outlet is arbitrary (example: "removed from the account", "written off" ...). Using a hierarchy of access rights to outlets for users, you can prevent users from accessing such an outlet and its containing cash registers. Thus, LC users will see only active cash desks. Important: - administrator (creator Personal Account) sees everything outlets and all modules of the personal account system.