July 1, 2017 is the deadline for most entrepreneurs to switch from regular cash registers to cash registers that transmit information to the Federal Tax Service online. Since the beginning of February, tax inspectorates have stopped registering old-style cash registers, it is impossible (control tape).
In this regard, the issue of registering online cash registers is very relevant for entrepreneurs and heads of organizations. Let's look at how to go through this procedure step by step.
Despite the fact that businessmen still have time during which they are allowed to use their usual cash registers, they will have to obey the Federal Law of July 3, 2016 No. 290-FZ, which introduced significant innovations to the Federal Law of May 22, 2003 No. 54-FZ Federal Law regulating the use of cash register equipment.
Why is it better to take care of this issue in advance? Entrepreneurs who decide to modernize cash accounting in advance receive the following advantages compared to their less efficient colleagues:
Before moving on to the general modernization of cash accounting, the entrepreneur needs to decide whether to purchase new models cash registers or invest in upgrading existing ones.
To solve this problem, it is necessary to consider existing models for their possible modernization. To do this, you need to check whether these models are included in the register of equipment that can be upgraded, and also clarify until what year their use will be legal. Based on the data obtained, a decision can be made on the advisability of modernization.
If management decides to replace cash register equipment, then it is necessary to consciously select models that will be as convenient as possible and meet the requirements of a particular organization. Important Factors that may influence your choice:
The procedure for registering new-style cash register equipment is regulated in Article 4.2. the above Federal Law. The procedure has been “tested” by the Federal Tax Service and fiscal data operators. The law allows you to choose one of the methods convenient for the entrepreneur for this.
The law allows the use of the previous procedure for registering cash registers, prescribed in the old version of Federal Law No. 290, until the end of 2017. However, this procedure will be valid with some serious reservations, which are not directly stated in the legislation, but tax authorities pay attention to them:
NOTE! From February 1, 2017, in accordance with paragraph 4 of Art. 7 Federal Law No. 290, in order to register a new cash register device for fiscal registration, it is necessary to conclude an agreement with a fiscal data operator (FDO), whose services will be paid. You can choose one of several providers of such services on the website of the Federal Tax Service of the Russian Federation.
Successful fiscalization of a new or modernized cash control apparatus in a tax authority requires the presence of three mandatory components:
FOR YOUR INFORMATION! If you find it difficult to determine the numbers of a cash register and fiscal drive, this information is contained in the passports of these devices, and is also displayed on the diagnostic receipt stamped on the cash register.
IMPORTANT! It is convenient to interact with operators using the electronic service “1C-OFD”, which is included in the set of services of the official contract. Then the responsibility for connection will be shared by the Competence Centers, which are official partners of the 1C system.
The complexity of this registration method is that the application form has not yet been approved by the Ministry of Finance, and therefore is mandatory for use. However, some tax authorities recommend using the form and procedure proposed in the form of a draft in the Ministry of Finance of the Russian Federation. If an entrepreneur decides to use this particular method, he will need to follow the following steps sequentially:
For many users, registering a new type of cash register via the Internet turns out to be more convenient than through a personal visit. As mentioned above, for this you need to have an extended version of the ESP (electronic signature). Registering a cash register on the corresponding page of the Personal Account of the Federal Tax Service website is not very difficult. This can be done not by the manager himself, but by any person on his behalf, who will have all the relevant data to fill out the necessary fields.
IMPORTANT! If the entrepreneur was unable to complete fiscalization on his own (print a check report), you need to contact technical support CCP manufacturer.
We are talking about point 7 - the generation of a “registration report”, the data from which must be entered into the registration field no later than 1 day after receiving the fiscal attribute - registration number. The procedure may vary slightly depending on the CCP model; in case of difficulties, it is better to consult the manufacturer and follow its instructions. The usual procedure for printing the registration report is as follows.
To register not a new, but a modernized cash register model, you need to follow any of the above schemes - “paper” or “electronic”. But before starting the procedure, one more preliminary step needs to be completed - to remove this device from the register on which it was previously registered (this must be done strictly before the end of 2017).
IMPORTANT INFORMATION! Presentation of the cash registers themselves during registration and/or deregistration is not required.
STEP 1. You need to choose and buy a cash register.
When purchasing, you must make sure that the selected model is included in:
In addition, there should be a holographic sticker on the body of the device “ State Register» indicating the current year, as well as the serial number and model name.
You can buy cash registers in the centers Maintenance(hereinafter referred to as TsTO). There are plenty of such companies now. Use a search engine to find and compare their services/prices.
STEP 2. Conclude a contract for service of cash register machines at the central service center.
This can be done either at the place where the cash register was purchased or at any other service center. And exactly in the city in which you will operate. You will receive the contract in your hands. And a three-dimensional hologram “Service” will be pasted onto the cash register.
STEP 3. Actually, the registration of cash register itself.
For individual entrepreneurs: KKM registration takes place at the place of registration of the individual entrepreneur
For organizations: registration of the cash register at the place of its actual installation.
We go to the tax office and hand over a package with the following documents.
Depending on the subject of the Russian Federation, the set of documents may differ slightly. Therefore, we advise you to clarify this issue with the tax office in advance. So:
And it is issued to you upon concluding a maintenance contract (see STEP 2).
STEP 4. After checking the documents The tax inspector will assign you a date and time for fiscalization of the cash register (the procedure for activating the fiscal memory of the device).
STEP 5.Fiscalization. Conducted at the specified time:
At the tax office in the presence of an invited CTO employee
Or at the place where the cash register is installed, for example, if it is too bulky. In this case, the tax inspector himself comes to the place together with an employee of the central service center.
STEP 6. Within 5 working days The tax office must register the cash register, about which information about the cash register equipment is entered into the register of cash registers.
STEP 7. You receive KKM registration card, original documents submitted during registration, and you can start working with the cash register.
Now CTOs offer the service of registering cash registers without your participation - write a power of attorney and they do almost everything for you.
I would like to warn about some unpleasant expenses for owners of cash registers. An integral part of the cash register, without which registration is impossible, is:
ECLZ- Electronic Control Tape Protected, built inside. This is a device that records all cash register transactions performed by the cashier.
The fact is that its service life is 13 months, after which the cash register is blocked. Accordingly, once a year you need to replace the ECLZ. And it will cost you from 7,000 rubles. up to 9,000 rub. depending on the prices of the central service center.
The question arises: what is this price for? That's the point, you're welcome. Essentially, an unjustified increase in cost. Manufacturers are monopolists in this market, so they successfully take advantage of this, managing to solve the problem of claims and penalties from the antimonopoly service.
Replacement of EKLZ also occurs when KKM is re-registered to another tax office or to another legal entity.
If the ECLZ malfunctions, it is replaced under warranty if:
The warranty period is valid (12 months from the date of commissioning)
The breakdown is not the fault of the staff
There was no attempt to open or repair the ECLZ
Carried out in the following cases:
You may need some other documents depending on the tax office (agreement with the central service center, cashier-operator log, etc.). Therefore, it is better to call your service center first to clarify this.
Law No. 290-FZ dated July 3, 2016 introduced new rules for the procedure for registering cash register machines with the tax authorities: step-by-step instruction now contains a requirement for mandatory participation in the procedure for registering equipment with a fiscal data operator (FDO). They fulfill this standard by concluding a contract for the maintenance of cash register equipment with a specialized organization (before submitting an application!). A list of such companies is provided on the Federal Tax Service website.
In February 2017, tax authorities stopped registering and re-registering old cash register models, which cannot ensure the daily transmission of fiscal data on revenue received to their regulatory authorities.
The transition to online cash registers involves updating cash register equipment by:
Payers of imputed taxes and patents are temporarily allowed not to implement new-style cash registers - until July 2019, they can make do with strict reporting forms (except for retail trade and public catering).
Before purchasing new equipment, you need to familiarize yourself with the list of cash registers that tax authorities consider optimal for conducting the relevant activities and according to current standards.
According to the law, KKM registration is carried out only for devices that are equipped with a fiscal drive and have the ability to transmit data via the Internet.
To register the device with the tax authority, a business entity must:
An application by which the taxpayer initiates the procedure for registering cash register equipment can be drawn up in his personal account on the website of the Federal Tax Service. The template was approved by Federal Tax Service order No. MMV-7-20/484, dated May 29, 2017.
This document must contain the following set of information:
The application is sent to the registration authority in written or electronic form. In the first case, the contents of the document are certified by the manager’s handwritten signature and the company’s seal. The completed form is handed over to the fiscal specialist personally by the director of the company or his authorized representative.
If a personal visit is not possible, it is acceptable to send the form by registered mail with the obligatory attachment of the inventory.
The risks of a postal notification are associated with the fact that the date of filing the application will be considered the day the tax office received the letter with it, and not the day it was sent.
An electronic application can be submitted if the taxpayer has a current digital signature.
When the payer’s application is accepted by the Tax Service, the cash register equipment that is registered is registered under an individual number. This code with a complete set of information about the device must be entered into the fiscal drive.
To carry out this operation, 1 business day is allotted from the date of submission of the application.
Thus, registering a cash register with the tax office for an LLC involves entering the following data into the storage device:
When filling a memory card with identifying information, individual entrepreneurs indicate the last name, first name and patronymic of the entrepreneur instead of the name of the enterprise. As stated, the next step is to compile a registration report. This document must be submitted to the Federal Tax Service within 1 business day from the receipt of the CCP number.
The report is sent to tax authorities:
In the latter case, the date of submission of the reporting form will coincide with the moment the document is received by the fiscal data operator or the time the completed form is posted in the cash register account.
Note that the differences in the procedure for registering a cash register with the tax office for individual entrepreneurs and the algorithm of actions of legal entities are not significant. In both cases the following remains:
The differences lie in the information provided that identifies the KKM user: companies specify the name legal entity, but entrepreneurs do not have such requisites. Individual entrepreneurs indicate their full name. according to a civil passport.
All registration operations are carried out free of charge. Costs may be associated with the registration of powers of attorneys - you will have to pay for the services of a notary to certify the signatures on the power of attorney.
When you independently register a cash register or re-register it, there are no additional costs.
The easiest way is to fill out and upload all documents electronically through the taxpayer’s personal account.
To register for this service, you must contact the Federal Tax Service. Each user is given a unique login and password to access the resource.
It is important that when filling out registration forms through your personal account, it is not necessary to transport the cash register to the Federal Tax Service for inspection. Simply enter the required equipment and user information into the online forms.
So, you purchased a cash register and selected an operator. Now you can start registering your online cash register with the tax office.
This can be done different ways: upload documents via the Internet or submit to the tax office “the old fashioned way” - bring it in person, transfer it through a representative with a notarized power of attorney, or send it by mail.
Registering a cash register with the tax office is mandatory and free - no one has the right to charge you money for registration as such, only for intermediary services. Representatives of the central service center or office of financial departments can become intermediaries: their employees will do everything for you for a fee. But if you do not plan to seek help from specialists, then you can handle it yourself.
The easiest way would be to register an online cash register via the Internet: the whole process takes place in the taxpayer’s personal account on the website nalog.ru. You don’t need to collect and fill out paper documents, or take the cash register to the tax office for inspection and fiscalization: you simply enter the necessary data into the web form.
Here's what the step-by-step instructions for registering a cash register with the tax office looked like before:
Step 1. Conclusion of an agreement with the central service center.
Step 2. Preparation of necessary documents.
Step 3. Submission of documents to the Federal Tax Service.
Step 4. Inspection and fiscalization of the cash register at the Federal Tax Service.
Step 5. Receive a KKM registration card.
If you wish, you can follow this scenario, but compare how much easier everything is if you register your cash register online. A preliminary conclusion of an agreement with the central service center is no longer required by law, the steps are simplified, and most importantly, everything can be done remotely. Previously, the procedure took several days, but now it takes minutes, and there is no need to come to the Federal Tax Service and bring the cash register there.
As a result we get new order registering the cash register online with the Federal Tax Service and the Federal Tax Service:
Step 1. Submitting an application for registering a cash register with the Federal Tax Service through the taxpayer’s personal account online on the website nalog.ru. And immediately - receive the registration number of the cash register.
Step 2. Independent fiscalization. (In our example, the ATOL CCP registration utility was used.)
Step 3. Receive a cash register registration card from the Federal Tax Service.
Step 4. Registration of the cash register in the OFD personal account.
Registration of cash registers is carried out through the taxpayer’s personal account on the tax website nalog.ru. To do this, you will need a valid electronic signature (ECS) issued in the name of the individual entrepreneur or general director OOO. And don’t forget to select the OFD in advance - you must indicate it during the registration process.
On the main page of your personal account, open the tab.
This page contains all the information about all CCPs that are registered to a given legal entity with this CEP. To register new cash register, press the button Register cash register and select Fill in the application parameters manually.
Here you can also download a self-completed application for registering a cash register (form according to KND-1110061) (download the form). Then you won't have to fill out an online form.
First of all, you need to fill in the direct installation address. Click the Select Address button. Fill out the form that opens. The index will be inserted automatically. In field Name of the location where the CCP is installed describe the place in more detail. Then enter information about your cash register model. Click the button Select CCP model and select a model from the list.
After selecting the model, a field for entering the serial number of the cash register will appear. This number can be found in the KKT passport, as well as on the nameplate located on the KKT body. Enter the number in the field and click the Select button.
When you enter the serial number and the fiscal registrar number in the taxpayer’s account, an automatic check for inclusion in the State Register of CCPs occurs. If the number is entered incorrectly (or if the device is not included in the registry), an error message will be displayed.
Then select the fiscal drive model and enter its serial number, which is indicated in its passport. Automatic verification also works here.
The next stage is the selection of a fiscal data operator. If your activity does not match the activities listed in the fields, leave the fields blank and select the OFD from the drop-down list. The OFD TIN will be filled in automatically.
Click the button Sign and send. A warning appears indicating that a digital signature will be used.
To find out information about the status of your registration application, follow the link or open the section. All documents that were sent from this CEP are displayed here. Check document status Application for registration.
When the application has been processed, on the main page of the taxpayer’s account, enter the section again Accounting for cash register equipment.
Here there is a record that the cash register has been assigned a registration number. To view the CCP parameters, click on the assigned number.
To view and download the registration number assignment notice, go to the tab Application history and download the PDF document.
After assigning a registration number, the cash register must undergo fiscalization. When you register online, you can do it yourself. To do this, you will need the data that was present in the application, so in advance, in separate windows, open detailed information on the cash register and the notification of assignment of a registration number.
Run the fiscalization utility. It is provided by the manufacturer of the fiscal registrar: in the example, the ATOL cash register registration utility is used.
If the cash register is connected via USB, it will detect itself. If under a different interface, go to the settings and specify the connection parameters. Click Register.
Check the date and time. If they differ from the time on your computer, then synchronize. If they match, click Next to go to the parameters input tab.
Now you will need the documents mentioned above: information on the cash register and a notification about the assignment of a registration number. To ensure that the data matches completely, copy it from the documents and paste it into the appropriate fields.
Enter the parameters of your OFD. Click Next.
On the next tab, specify the tax system. You can select several options at once. Click Next.
Please check that the information entered is correct. If there is an error, click Back and make changes. If everything is ok, click Run.
CCP registration takes place. A registration report will be printed on the check.
Return to the taxpayer’s personal account on the website nalog.ru. Click the button Complete registration. Fill out the form that opens CCP registration report. Use the data from the report printed on the receipt when fiscalizing the cash register.
Attention! The law gives only one day to enter a fiscal indicator into the taxpayer’s personal account after fiscalization. The time and date on the form must match the receipt exactly.
Check the details and click the buttonSign and send.
After registration, the cash register card will be available in the taxpayer’s personal account in the section “Information on the passage of documents sent to the tax authority”.
After registering the cash register in the taxpayer’s personal account in the section Information on the passage of documents sent to the tax authority, an electronic cash register registration card will appear opposite your cash register. From this moment on, the cash register is legalized, and working with it is legal. The date of registration with the Federal Tax Service is the date the card is issued.
The card is signed with a strengthened qualified electronic signature. Changes are made to it when the parameters specified during registration are changed, as well as when the fiscal drive is replaced. When purchasing a used cash register, the cash register registration card is transferred to the new owner.
If necessary, you can obtain a paper copy from the Federal Tax Service. If the card is damaged or lost, a duplicate is issued. In this case, no fines are imposed.
After receiving the registration card, working with the cash register is already legal, but not yet possible: it does not yet transfer data to the OFD (in the agreement with the OFD, which you have already concluded, there is no registration information about a specific cash register). To start online data transfer, you need to register the cash register in the OFD. This is the final step and it's very simple.
Log in to your OFD personal account.
Open the cash register tab, select Connect cash register.
In the Cash Register Registration window that opens, fill in all fields.
Take all the information from the registration report that was printed in the previous step.
In field Internal name of cash register You can assign an arbitrary name to the DF.
Although doing everything online is much easier and more convenient, registering a cash register with the tax office “the old fashioned way,” through the Federal Tax Service, is still possible and legal.
Attention! Use the printed application form in the form KND-1110061 (download the form). The application form KND-1110021 (old sample) does not contain the fields required for entry complete information about the online cash register (for example, model and FN numbers). Therefore, it is not suitable for registering cash registers.
Download the application form according to the form KND-1110061 
Download a sample application form KND-1110061
If you are going to register a cash register through a branch of the Federal Tax Service, do not forget to take with you your cash register and financial tax passports, as well as a document confirming your authority in the organization. The law does not oblige you to provide these documents, but they may be needed for correct design registration of the cash register with the tax office.
Currently the law provides common system registration of cash register equipment. Previously, registration of a cash register with the tax office for an LLC was carried out at the place where the cash register was installed, for an individual entrepreneur - at the place of registration of the entrepreneur. Now you can contact any Federal Tax Service. Registering a cash register for individual entrepreneurs and organizations is the same: you can submit an application to any tax authority.
The period for registering a cash register with the Federal Tax Service from the date of filing the application is 5 working days: according to paragraphs. 7 and 11 art. 4.2 of Law No. 54-FZ of May 22, 2003, the KKT registration card is issued by the tax office after the expiration of this period from the date of filing the application for registration.
The old method of registration - when you bring documents to the Federal Tax Service and then, on the day appointed by the employees, bring the cash register there for inspection and fiscalization - is still valid, it has not been canceled. But registering a cash register is much more convenient via the Internet. The possibility of remote registration is one of the noticeable advantages new system application of CCT.
Since the beginning of 2018, more than 1 million online cash registers have been connected in Russia. About 1.2 million more entrepreneurs received a deferment until 2019. However, it is better to think about purchasing and registering a cash register with the Federal Tax Service in advance to avoid haste and unnecessary expenses.
We will tell you how to register an online cash register with the tax office, as well as how to avoid unnecessary expenses (and even increase profits!) when automating your business.
According to 54-FZ “On the use of cash register equipment”, legal entities and entrepreneurs must send payment data to Federal Tax Service - with the help of fiscal data operators (FDO). For this, online cash registers are used - with Internet access and a fiscal drive (FN). As a result, transparency of payments is ensured, making it easier for the state to control business and collect taxes.
Important! Entrepreneurs with a patent and UTII can receive compensation for installing online cash registers (349-FZ). The benefit is provided in the form of a tax deduction in the amount of up to 18,000 rubles for each cash register.
To register cash register equipment (CCT), you do not have to go to the tax office. The law provides two ways to register an online cash register with the tax office :
You can submit a paper application “the old fashioned way” to any territorial tax authority. However, this will require a lot of time.
You can register a cash register in your personal account on the website of the Federal Tax Service (FTS). In this case, you will need a qualified electronic signature (the cost of obtaining an electronic signature for registering online cash registers is about 1,500 rubles).
To save time, it is better to use online registration. Let's take a closer look steps to register on the Federal Tax Service website:
1. Contact an accredited certification center and obtain a qualified electronic signature. It is issued only in the name of an individual entrepreneur or the general director of a legal entity (there is a list of such centers).
2. Make sure that your online cash register and fiscal drive are registered in the Federal Tax Service register and are suitable for operation. You can check on the tax website service, for this you will need to indicate the model and serial number of the cash register and fiscal drive.
3.Connect the cash register to the Internet - wired or mobile.
4. Conclude an agreement with the selected fiscal data operator. The list of operators is presented on the tax office website. The cost of their services is on average from 2,500 rubles per year for one cash register.
5. Fill out the form in your personal account on the Federal Tax Service website. Within 5 working days, receive a registration card for cash register equipment, signed with an enhanced qualified electronic signature of the Federal Tax Service.
6.Print a fiscalization report at the checkout, transfer the data from the report to the Federal Tax Service through your personal account or through a fiscal data operator.
7.Check whether your cash register transmits OFD data. This can be tracked in your personal account on the OFD website.
Be careful when registering because some information cannot be changed if it is entered incorrectly. If incorrect information was provided, then regardless of the reason, the entire registration will have to be repeated. Moreover, in some cases, the fiscal drive will also have to be purchased again - the old one will no longer be valid. Fiscal storage with a validity period of 15 months it costs from 7,000 rubles, for 36 months - from 10,000 rubles. Do not delay this process so as not to violate the registration deadlines.
That is why Most entrepreneurs do not register cash registers themselves and do not activate them, but order this service from service centers.
Leading developers offer “turnkey cash registers” at a competitive price. For example, when purchasing LiteBox smart terminals, you can use the cash register activation service, which includes connecting to a fiscal data operator, tax registration, fiscalization and employee training). Select a cash register for your business:
Don't ignore changes in the law. The transition to online cash registers, according to 54-FZ, is mandatory for everyone, with the exception of just a few categories of business (trading at fairs and exhibitions, selling draft soft drinks and vegetables in bulk, shoe repair, school meals, etc.). Entrepreneurs and organizations subject to the exception may use online cash registers if they wish. Full list exceptions are presented in 54-FZ, but for most enterprises the law says unequivocally - an online cash register is necessary.
Please note that some entrepreneurs have been given a deferment: they do not need to connect cash registers in 2018, but by July 1, 2019, the automation requirement will apply to them. Who received the deferment:
entrepreneurs on UTII or a patent without employees in the field of catering, trade and vending;
organizations and entrepreneurs that provide services to the population.
For the lack of an online cash register, you face a fairly large fine (from 10,000 rubles for individual entrepreneurs, from 30,000 rubles for organizations). There are also fines for failure to issue a paper check or refusal to send an electronic check to the buyer (2,000 rubles for individual entrepreneurs, 10,000 rubles for organizations).
To protect your business from fines, you should carry out automation within the time limits established by 54-FZ.
Don't leave everything until the last moment.If you must connect an online cash register from July 1, 2019, then a suitable cash register must be selected and purchased in advance. This way you can avoid haste, understand the characteristics of online cash registers and train your employees how to work with new equipment. In addition, you have the opportunity to take advantage of advantageous package deals and save several thousand rubles.
You can connect a commodity accounting program to most modern online cash registers to automate all routine processes in trade. For example, the developers of LiteBox cash registers offer an inventory service that allows you to maintain inventory records, purchases, analytics, marketing, work with reports and documents, and remotely control the store from anywhere in the world. We present to your attention some useful features goods accounting:
Easily add products to the product range. After scanning the barcode, the program itself will find the product in the global directory (more than 700,000 items) and automatically create a product card.
Fast inventory.Accounting of product balances is carried out in real time; they can be grouped and uploaded into categories. As a result, you can carry out the reconciliation in parts without closing the store.
Automation of goods ordering and pricing. Program generates invoices for orders taking into account the speed of sales and receipt of goods. In addition, you can set a % markup or a fixed price for a product, group of products, different retail outlets. When accepting the goods, you will not have to enter the price manually - you will save time and avoid mistakes.
Remote control.Through your personal account, you can track the start and end time of your shift, the average check, how much money is in the cash register, the number of returns, and the activity of each seller from anywhere in the world.
Loyalty programs.The program makes it easy to manage promotions and bonus programs to attract customers.
Everything for working with EGAIS and FGIS “Mercury”.Stores that sell alcohol and agricultural products (meat, dairy products, etc.) can keep records in the Unified State Automated Information System (EGIS) and FGIS “Mercury” directly in the interface of the commodity accounting system. Accounting is automated, so you spend a minimum of time and comply with legal requirements. At the same time, modules for working with EGAIS and FGIS “Mercury” are included in the cost of the program, you do not need to pay anything extra.
By installing a smart terminal " Lightbox “With a commodity accounting system, you get the opportunity to automate trade at the level of a large retail chain and increase profits by an average of 5-15%.
Find out more about the checkout and inventory service " Lightbox" on the website!
