The procedure for registering an online cash desk in the tax office

The new version of Law No. 54-FZ provides for two ways to register a cash register with a tax office. But which of them can be used to switch to online cash registers?

Find out the exact procedure for registering your online cash register with us!

How can I register a KKT

At the moment, 2 ways of registering cash registers are legally approved:

1. New order

It is spelled out in Article 4.2 of Law No. 54-FZ (new edition of 07/15/2016) and provides for:

• or filling out an application on paper and submitting it to any territorial tax authority. At the same time, a registration card for cash registers will be issued already at their tax office - at the place of registration of the enterprise;

• or submitting an application through the personal account of the KKT. At the same time, it is not necessary to duplicate the application submitted through this resource on paper. The personal account of the CCP is located on the website of the Federal Tax Service of the Russian Federation. In fact, it is integrated into the Taxpayer's Personal Account, and access to it is carried out automatically - when an organization or entrepreneur is authorized on the site. However, in order to perform registration actions, you will need an enhanced qualified electronic signature (QES). Without it, no documents will even be accepted.

Video instruction - how to connect an online cash register in 5 steps:

2. The old order is possible until January 31, 2017

The former procedure, which is prescribed in Law No. 54-FZ (as amended before July 15, 2016). This procedure is permitted by paragraph 3 of Article 7 of Law No. 290-FZ and is valid until January 31, 2017 inclusive. These rules were approved by the Government of the Russian Federation in Decree No. 470 of July 23, 2007.

However, as stated in the territorial tax authorities:

• you can register under the old procedure, which was valid until July 15, 2016, only old-style cash registers (not online cash registers). And this can be done only until January 31, 2017 inclusive;

• online cash registers and CCP models upgraded to online cash registers are subject to registration according to the new procedure. But it is worth remembering that from February 01, 2017, an agreement with the OFD operator will already be required to register a cash register (paragraph 4 of Article 7 of Law No. 290-FZ). Up to this point, according to the tax authority itself and Law No. 290-FZ, registration of CCPs can be carried out without such an agreement. Moreover, the services of the OFD operator are paid. And while their cost is approximately 3 thousand rubles a year.

On August 21, 2017, the order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20/ came into force [email protected] "On approval of forms of applications for registration (re-registration) of cash registers and deregistration of cash registers, registration cards for cash registers and cards for deregistration of cash registers, as well as the procedure for filling out the forms of these documents and the procedure for sending and receiving the specified documents on paper" (LINK).

Familiarize yourself with the Annexes to the Order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20/ [email protected] possible (word file).

The application form for registration (re-registration) of cash registers (form according to KND 1110061) is given in Appendix No. 1 to the Order of the Federal Tax Service of the Russian Federation.

The application form for deregistration of cash registers (form according to KND 1110062) is given in Appendix No. 2 to the Order of the Federal Tax Service of the Russian Federation.

The CCP registration card (form according to KND 1110066) is indicated in Appendix No. 3.

The card on deregistration of cash register equipment (form according to KND 1110065) is Appendix No. 4.

The procedure for filling out an application for registration (re-registration) of cash registers is described in Appendix No. 5.

The procedure for filling out an application for deregistration of a cash desk is given in Appendix No. 6.

The procedure for filling out the registration card form for cash registers can be found in Appendix No. 7.

The procedure for filling out the card form on the removal of cash registers from registration is indicated in Appendix No. 8.

The procedure for sending and receiving an application form for registration (re-registration) of cash registers and an application form for deregistration of cash registers on paper is given in Appendix No. 9.

Taking into account the fact that the actual delivery time of fiscal drives to the end consumer is 30 or more, it will be useful for entrepreneurs to know the following information.

"... At the same time, the Federal Tax Service of Russia informs that in the presence of circumstances indicating that organizations and individual entrepreneurs have taken all measures to comply with the requirements of the legislation of the Russian Federation on the use of cash registers (for example, they have entered into an agreement with the manufacturer of fiscal drives on the supply of a fiscal drive ), then they are not held accountable (The relationship between the provisions of parts 1 and 4 of article 1.5, part 1 of article 2.1 of the Code of Administrative Offenses of the Russian Federation).

The relevant clarifications were given by the Ministry of Finance of the Russian Federation in letter No. 03-01-15/33121 dated May 30, 2017."

Online checkout via the Internet (through your personal account) - step by step instructions

To register a cash register through a personal account, the presence of an enhanced qualified electronic signature alone is not enough. Additionally, certain information will be required both about the cash register itself and about the procedure for its operation. If there is no time or desire to understand this, you can register the service.

You can download step-by-step instructions for registering cash registers on the website of the tax service nalog.ru in the mode of transferring fiscal data by LINK (PDF file).

Video - instructions for registering a cash desk online on the official website of the tax service:

The process of registering an online cash register through a personal account consists of several stages, of which the following is already known:

This requires the installation of software components or an electronic signature. You can download the software component from the link http://www.cryptopro.ru/products/cades/plugin/get_2_0

However, the service for providing an EDS key is paid. And on average, the price of such a service ranges from 2-3 thousand rubles per year. And you need to apply for the service at a special certification center (for example, SKB Kontur).

2 . After assigning an electronic signature to the taxpayer, he gets the opportunity enter your personal account.

It is worth noting that another person, and not just the taxpayer himself, can register the cash desk. The main thing in this case is the provision by the taxpayer of his identifying data (password, etc.).

3 . In personal account application for online registration.

To do this, in the "My cash registers" section, click on the link "Register CCP"

Be especially careful when filling in all fields of the application (we advise you to scrupulously double-check all entered data)

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Knowledge of:

• addresses of installation (application) of the cash register;
• the name of the place where it will be installed;
• factory number;
• CCP models;
• serial number of the fiscal drive;
• fiscal storage models;
• the procedure for using cash registers - for offline operation (this is for areas remote from the network), for operation as part of an automatic device for settlements, for settlements via the Internet, etc. This can be indicated in the electronic application form itself, where an exhaustive list of conditions for the use of the cash desk is given.

4 . After completing the application signed with an electronic signature and immediately submitted to the tax authority.

Video - step-by-step instructions for registering an online cash desk in the personal account of the tax service and OFD:

5 . After that registration report is generated.

And the owner of the cash registers does this himself in accordance with paragraph 3 of Article 4.2 of the new edition of Law No. 54-FZ. In the report, in particular, the registration number of the cash register is entered (it is assigned by the tax authority after applying for registration of the cash register of the online cash register), the full name of the owner of the cash register (his company name, and for entrepreneurs - full name). The generated report is transmitted either in paper form, or its content is transmitted through a personal account or through an OFD operator.

It should be noted that after submitting an application (and not a report) to the tax authority for registering a cash register, a registration number of this cash desk is assigned, which remains unchanged throughout the entire period of its operation.

6 .Registration report must be submitted to the tax authority no later than the next working day after the day of receipt of the registration number of the cash desk (clause 3 of article 4.2 of the new edition of law No. 54-FZ).
7 . After receiving the registration report the tax authority checks all data, and based on its results issues a CCP registration card. After receiving this card, cash registers can be used.

Video - step-by-step instructions for registering an online cash desk on the website of the tax service of the Russian Federation through a personal account:

Registration of a cash register that has been upgraded is carried out in almost the same order. The only thing - the process of deregistration of such a device is added.

And this can be done until January 31, 2017 inclusive (the tax authority itself insists on this period) according to the old procedure.

The old procedure is prescribed by the Ministry of Finance of the Russian Federation in Order No. 94n dated 06/29/2012 "On approval of the Administrative Regulations for the provision of the Federal Tax Service of the Russian Federation with the state service for registering cash register equipment used by organizations and individual entrepreneurs in accordance with the legislation of the Russian Federation."

But in any case, you need to register a modernized cash register according to the new rules!

By the way, there is no need to present online cash registers to the tax authority for their registration!