Nowadays, not a single entrepreneur works without a cash register (CCM). By law, it must be registered with the tax office and, under certain circumstances, deregistered there. All the nuances of this aspect are worth examining in detail.
According to legislative norms, in some cases it is necessary to deregister a cash register with the tax service. This procedure is not as simple as it seems at first glance. Therefore, it is important to do everything correctly from the beginning so as not to encounter problems in the future.
Who is required to use cash registers?
Before we begin to understand the main issue of the topic, it is worth explaining who must use cash registers in their work.
According to Law No. 54-FZ, cash registers are required to be used by all taxpayers conducting settlement transactions for goods purchased by the population and services provided
. This applies to both cash and non-cash payments. The provisions of this law apply to the following categories of citizens: legal entities, individual and private entrepreneurs.
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Must be used
Before determining the algorithm for deregistering cash registers with the tax office, we will tell you who is obliged to use cash registers in their activities.
Based on Law No. 54-FZ, cash register equipment is required to be used by all categories of taxpayers who make payments to buyers and sellers. Moreover, the obligation applies not only to cash payments, but also to non-cash payments.
IMPORTANT!
Law No. 54-FZ applies to both legal entities and individual and private entrepreneurs. The key condition for using cash registers is making payments for goods, works, and services sold to the public or companies.
When is it necessary to deregister a cash register?
The regulations for deregistration from an online terminal in the Tax Organization of the Russian Federation are specified in legislative acts (Article 4.2 of Law No. 54-FZ).
Situations when this need arises:
- change of owners;
- loss or theft of the device;
- breakdown of equipment;
- uselessness of CCT.
Reasons when the Federal Tax Service itself takes the initiative:
- identification of violations in the use of spacecraft;
- expiration of the service life of the fiscal storage device.
If the second situation arises, the taxpayer is obliged, no later than thirty days after notification of the deregistration of the cash register, to provide the inspectorate with a fiscal drive with archived information on payment transactions.
The duration of operation of the FN is 13 months, which are counted from the moment of its registration with the Federal Tax Service. For taxpayers working under ENDV, USN Unified Agricultural Tax and PSN – this is 36 months.
General nuances of deregistration of cash register machines
Before deregistering the cash register from the Federal Tax Service, you will need to generate a report on the closure of the Federal Tax Service (fiscal drive) on the equipment. If the cash register is out of order and it is impossible to prepare a report, the withdrawal procedure is carried out through the Federal Tax Service. FN can be easily closed using software installed on a computer. The following recommendations will tell you how to deregister a cash register.
If an online cash register is stolen, you should file a police report and obtain a document confirming the theft: a certificate of registration of the complaint. It will be needed when re-registering the device with the tax office. You can deregister a cash register with the tax authorities on your own initiative or at the request of the Federal Tax Service. Depending on this, the order of the procedure changes.
Deregistration of a cash register at the initiative of the owner
Withdrawal of cash at the request of the owner of the equipment is carried out under certain conditions in one of the following ways:
- upon a personal visit to the inspection;
- on the official portal of the Federal Tax Service;
- in the taxpayer’s personal account on the tax service website.
The procedure for deregistering cash register machines begins after the owner submits a corresponding application to the Federal Tax Service. The document must indicate the cash register model, technical specifications, as well as the name of the company or division in which the device was used. One of the most convenient ways to submit an application is through the Federal Tax Service portal. The process consists of several stages:
- Selecting an application form in the cash register accounting section.
- Preparation of a report on the closure of the financial fund.
- Submitting an application to remove the online cash register from the Federal Tax Service;
- Receiving a notification from the tax office about the result of consideration of the appeal.
The report should indicate standard information (date of receipt, number and fiscal sign of the FN), as well as the reason for deregistration (breakage, theft, loss). The reason for excluding a cash register from the register is indicated by checking the box next to the corresponding field. The completed application is sent by clicking on the “Sign and Submit” button.
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Irina Smirnova
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Important! If only the FN is damaged in the equipment, it is not necessary to remove the entire device. You need to replace the fiscal drive and re-register the online cash register. In this case, there are no grounds for exclusion from the Federal Tax Service register.
If it is not possible to remove the device remotely, you must submit an application in person. The document must contain standard information about the cash register, including technical and registration data.
The application form must provide the following information:
- name of the enterprise (IP) that used the cash register;
- individual taxpayer number;
- model and technical number of the equipment;
- reasons for deregistering the device from the Federal Tax Service (it is recommended to provide details).
If you take the procedure responsibly, it will be completed as soon as possible, and you will achieve your goal without any problems. The application must be submitted no later than one business day after the need for deregistration is determined.
Deregistration under duress from the tax office
There are cases in which government agencies, on their own initiative, block the operation of an online cash register. However, they are not required to notify the owner of the cash register. There are only three options in which the Federal Tax Service uses its powers:
- liquidation of the enterprise;
- presence of serious violations;
- expiration of the device's useful life.
When an enterprise or individual entrepreneur is liquidated, the online cash register is also closed. This is mandatory regardless of whether the liquidation was voluntary, due to bankruptcy or for other reasons. The start of the procedure is the date of deletion of the registration record of a company or individual entrepreneur in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs. The subtleties of exclusion from the register depend on the form of organization: for an individual entrepreneur and an LLC, the procedure will be different.
It is also possible to deregister the online cash register with the tax office at the initiative of the Federal Tax Service if problems with the cash register are identified. This means that the technical and operational properties of the equipment do not comply with Federal Law No. 54-FZ, which obliges all business representatives to use new-style cash register equipment. If the current model is outdated, the problem can be easily solved by purchasing a new cash register.
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Kirill
Cashier specialist
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At the end of the established period for using an online cash register or fiscal storage device, you must notify the responsible government agencies about this fact as soon as possible. If the procedure is performed correctly, then you only need to re-register the equipment. Otherwise, the Federal Tax Service completely blocks the operation of the device.
Required package of documents
In order for the cash register to no longer be listed as a tax subject, a number of documents must be submitted along with the application to the Federal Tax Service
:
- technical passport of the cash register device;
- a card issued to the user after registration;
- a reporting journal maintained by the cashier (he enters all payment transactions into it at the end of the shift)
- data from the fiscal receipt and registration coupon, which is taken from the technical service that serves the cash register;
- passport of the applicant.
A package of documentation can be submitted to the Tax Authority through another person if an official power of attorney has been drawn up for it. You can send everything by registered mail.
When removing a device from tax registration in 2020, the individual entrepreneur needs to clarify whether he has any debts to the tax office. You should also thoroughly check the cashier’s book to ensure it is maintained correctly. If everything is in order, then you can begin the procedure for deregistering the cash register.
How to act
There are two ways to remove cash registers from the control zone of the Tax Service:
- personally submit to the inspection an application on paper, drawn up according to the standard type (approved by Order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20-484);
- launch the procedure remotely - from your personal account on the Federal Tax Service office.
Submitting an application in the standard way
A request to deregister an online device should be sent to the tax office on the second day after the need arose. As a last resort, it is allowed to apply within three days, but no longer.
The main points that should be taken into account when deregistering the cash register from the tax office itself
If the tax authorities themselves decide to deregister the cash register of an enterprise, which is usually associated with violations of the rules for its use, then the owner does not need to submit an application. The registration procedure may be repeated only after the violations have been eliminated.
When a cash register is deregistered due to the end of the permissible period of operation of the fiscal drive, you will need to provide some additional information. They mean information read by the FN and stored in its archive. This must be done within a month from the day the functionality of the cash register was limited.
Reasons for deregistering a cash register
Federal Law number fifty-four, in addition to information on the procedure for using cash registers, provides information on the procedure for registering and deregistering cash registers. As a rule, the main reason for the need to remove a cash register from state registration is the sale of the device in question. Before concluding such a contract, an entrepreneur needs to contact the appropriate authority. This step is necessary so that the new owner of the cash register can register the device in his name.
Another popular reason for deregistration of cash registers is the expiration of the depreciation period. Each device has a certain useful life. According to the established rules, when equipment wear and tear reaches one hundred percent, the entrepreneur needs to contact the tax service with an application to deregister cash registers. The same procedure is established for businessmen closing their company. It is important to note that these actions need to be taken only in case of complete liquidation of the company. Deregistration is carried out only if there are documents confirming the closure of the business. It should be mentioned here that in case of temporary cessation of the company’s activities, it is not necessary to deregister the cash register.
Often the reason for the need to initiate the procedure in question is the replacement of cash registers with more advanced models. In this case, the standard scheme for deregistering cash registers is applied. It is necessary to contact the tax office with a request to deregister cash registers even if the device breaks down. In such a situation, employees of the registration authority will make changes to the register, registering a new model in the name of the entrepreneur. The issue related to cash theft deserves special attention. Before contacting the tax office, an entrepreneur needs to send a request to the Ministry of Internal Affairs about the theft of a cash register. Based on a certificate received from the Ministry of Internal Affairs, changes are made to the tax register.
In addition to all of the above, there are many different reasons that can contribute to difficulties using cash register equipment. The cash register can be deregistered only if the tax office employees agree with the entrepreneur’s arguments about the need to replace the devices. In order to prove the objectivity of the reasons that caused the need to replace the cash register, the entrepreneur needs to attach supporting documents to his application.
When deregistering a cash register, the main thing is to provide the fiscal authority with a complete list of documents
How to make sure that the cash register has been deregistered
If the withdrawal procedure was successful, the corresponding entry will be displayed on the website.
.
To confirm this, the tax office will receive a card in the next five days confirming the deregistration of the cash register. If necessary, the user can request such a card on paper.
As you can see, the deregistration of a cash register company with the Tax Service of the Russian Federation may be due to several reasons, depending on which the composition of the necessary documents is determined. The user is obliged to send them to the Federal Tax Service within the strictly prescribed time limits and in accordance with the established procedure. The main thing is to correctly draw up the application using the standard form. True, it is only necessary if the owner of the online cash register wishes to deregister it.
How to deregister an online cash register with the Tax Service
In cases where the online cash register is subject to deregistration by the user himself, it is necessary to perform actions in 2 stages:
Stage 1: submit an application to the Federal Tax Service in the prescribed form
It can be submitted:
- Electronically via:
- taxpayer’s personal account on the Federal Tax Service website;
- user’s personal account on the website of the Fiscal Data Operator.
- In paper form - upon personal contact by the owner of the online cash register to the department.
The application form for deregistration of a cash register with the Federal Tax Service (form according to KND 1110062) and the procedure for filling it out are given in Order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20 / [ email protected] (Appendices No. 2 and No. 6, respectively) - LINK.
Applications for deregistration of cash registers (form according to KND 1110062) in Excel format can be found HERE.
The application - in paper or electronic form, must be sent to the Federal Tax Service:
- no later than one business day following the day on which the online cash register was transferred to another business entity, lost or stolen;
- no later than five working days following the date in which the online cash register breaks down.
The general procedure for deregistering a cash register with the Tax Service is given in Art. 4.2 of Law 54-FZ - LINK.
When submitting an application, it is also necessary to generate a report on the closure of the fiscal drive at the cash register. If the cash register is stolen or broken (or if the FN is broken), then, of course, such a report will not be able to be submitted to the tax authorities. The following options are possible here:
a) the cash register is broken, but the fiscal drive is in order;
In this case, you need to take out the FN and take it to the Federal Tax Service along with a paper application. Tax inspectors independently calculate fiscal data from the drive using special equipment.
b) the fiscal drive is broken (and in this case, it doesn’t matter what’s wrong with the cash register - you still won’t be able to read the fiscal data);
In this case, the owner of the cash register needs to contact the manufacturer of the online cash register and ask for an examination of the FN. If it shows that it is still possible to read fiscal data from it (that is, it turns out that there was a “glitch” or the user simply incorrectly configured the fiscal drive for reading), then within a period not exceeding 60 days from the date of filing the application with the Federal Tax Service the user will have to send a report to the department on the closure of the fiscal drive. And if there is no technical possibility for this, you also need to bring the drive to the Federal Tax Service for reading.
If the examination confirms that fiscal data cannot be calculated, then the report will not be submitted to the Federal Tax Service.
c) the cash register along with the storage device was stolen.
In this case, the legislator does not regulate the procedure for providing information supplementing the application. But during a subsequent audit, the Federal Tax Service may ask the taxpayer to present documents confirming the theft of the online cash register. For example, internal investigation materials or a copy of an appeal to law enforcement agencies.
“Offline” scheme of interaction with the Federal Tax Service - when the application is submitted in paper form and is accompanied by reading data from the fiscal drive directly at the territorial representative office of the department, it is used as a standard one if the online cash register is used in an area remote from communication networks (but if it is technically possible It is still possible to submit an application through your Personal Account - for example, via satellite Internet, then it can be used - however, the fiscal drive, however, will have to be brought to the Federal Tax Service for reading).
The “offline” scheme will have to be used if the reason for deregistration of the cash register is the end of the life of the financial fund. The fact is that in this case the drive is automatically blocked, and a report on its closure cannot be generated. You will also have to take it to the Federal Tax Service.
Stage 2: wait for the Federal Tax Service to send a card for deregistering the online cash register.
Tax authorities have 10 days to prepare the card after receiving an application from a cash register user. If the Federal Tax Service deregistered the online cash register on its own, then within 5 days after this the card must be prepared and sent to the user.
In general, the card is prepared electronically and posted in the Personal Account on the Federal Tax Service website. But you can request it by contacting the tax authorities in paper form.
The procedure for obtaining a card form for deregistration of an online cash register on paper is given in Appendix No. 10 to the order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20 / [email protected] - LINK.
