There are situations when an entrepreneur needs to deregister an online cash register tax office on your own initiative or at the request of the Federal Tax Service. Read about the reasons for deregistration of an online cash register, deadlines, rules for drawing up an application and the procedure for action.
What you will learn about:
Reasons for deregistering an online cash register with the tax authorities
Almost all entrepreneurs have switched to online cash registers. Since the adoption of 54-FZ, the issue of online cash registers has been discussed at almost every step. Entrepreneurs are interested in everything: who needs to install online cash registers and when, who will receive the privilege of deferring the transition to new cash registers, who may not install online cash registers, etc.
You can find answers to all these questions in the materials of Business.Ru. In this article we will look at an equally important issue: how to deregister an online cash register with the tax office.
Every entrepreneur interested in switching to online cash registers knows that before starting to work with a new cash register, it must be registered with the tax office.
Try the online cash register Business.Ru with turnkey installation and configuration. Our specialists will deliver you all the equipment you need for your work free of charge, register an online cash register with the Federal Tax Service, connect a fiscal data operator and train your cashiers to work with the cash register program.
What should you do if there is a reason why the cash register needs to be deregistered? Or what should an entrepreneur do if the requirement to deregister an online cash register was put forward by the tax service itself? And an equally important question is why the tax office can initiate the deregistration of an organization’s online cash register?
Exclusion of an online cash register from the registration lists of the Federal Tax Service may be necessary in two cases:
- On the initiative of an entrepreneur who owns an online cash register
The reasons in this case may be the following:
- Change of owner cash register equipment;
- The online cash register was stolen or lost. In this case, deregistration of the online cash register will be prerequisite due to the fact that it can be used by third parties, being officially registered to the previous owner;
- The online cash register may be deregistered due to a breakdown. This means complete failure of the device, without the possibility of repair. Since the cash register will not be able to perform the functions assigned to it, it must be deregistered with the federal tax service.
- On the initiative of the Federal Tax Service
In this case, the reasons will be different:
- The Federal Tax Service identified and recorded the fact of a violation of cash register equipment. This option may result in penalties such as fines. The entrepreneur will also be obliged to completely eliminate the violation;
- Expired service life fiscal storage. In this case, the entrepreneur does not have the right to continue operating cash register equipment.
The procedure for deregistering an online cash register with the tax authorities at the initiative of an entrepreneur: step-by-step instructions
In order to deregister an online cash register in 2019, an entrepreneur must perform the following actions:
- Within 24 hours after the need to deregister the online cash register, the entrepreneur writes an application to the Federal Tax Service, in which he indicates:
- company name;
- TIN of the enterprise;
- name of the cash register model;
- a detailed description of the reason (change of owner, information about the theft or loss of a cash register).
The document is sent to the Federal Tax Service via personal account ( personal account) of the taxpayer or by personally submitting the application to the inspectorate.
When transferring equipment to a new owner, the entrepreneur must additionally attach to the application a report confirming the fact that the financial fund has been closed.
When using a cash register in an area included by the legislative body of a constituent entity of the Russian Federation in the list of hard-to-reach areas (lack of connection to the Internet and use of an online cash register in offline mode), the entrepreneur must additionally attach to the application all fiscal data recorded on the FN.
- Next, the owner of the cash register must wait for the tax office to generate a card that will contain information about deregistration of the online cash register. Usually the document can be received within five days. The card will contain the following information:
- information about the name of the enterprise;
- TIN of the enterprise;
- name of the cash register model assigned by the manufacturer;
- number assigned to the cash register device by the manufacturer;
- the date on which the online cash register was deregistered with the Federal Tax Service.
Procedure for deregistering a cash register on the initiative of the tax authorities
Since an online cash register can be deregistered for two reasons:
- owner's initiative;
- initiative of the Federal Tax Service;
the list of documents submitted to the Federal Tax Service will be different.
If it is necessary to deregister an online cash register by order of the tax service, the entrepreneur does not have to write an application, since the Federal Tax Service acts as the initiator in this process.
After completing the process, the entrepreneur will receive a card that will contain information about deregistration of the online cash register. It is worth noting that this document will be sent to electronic form, however, the owner of the organization always has the opportunity to request a paper version from the tax office.
Although the process of deregistering an online cash register in this case is simpler, this may not always be a plus for the entrepreneur, since the initiative received from the tax service is motivated by identified violations.
Important! If the violation is not eliminated, the taxpayer does not have the right to register the cash register again.
That is, if the cash register was deregistered at the initiative of representatives of the Federal Tax Service, and the reason for this was a violation committed by the taxpayer in relation to the operation of the device, re-registration of the online cash register will be possible only after the situation has been completely corrected by the entrepreneur.
Attention! This material is about how to withdraw cash registered with the tax authorities. If you are interested in how to withdraw a Z report from the cash register (regular cash withdrawal), click!
Entrepreneurial activity is not always simple and cloudless. Sometimes it happens that you have to wind down your business, but that’s all work equipment store in the far corner. But if you can simply hide counters, furniture, computers, etc., or try to resell them, then you need to do things differently with cash register equipment.
Before you finally put it on the shelf or put it up for sale, it must be deregistered with the tax office.
Moreover, this should be done not only in case of business closure, but also in some other situations. Let's look at this topic in more detail.
We remove cash register equipment from registration: reasons
The need to completely deregister cash registers with the tax authorities or re-register them may arise under a variety of circumstances. It could be:
- liquidation legal entity(enterprises or organizations) as well as closure of individual entrepreneurs;
- voluntary replacement cash register to a more functional and new model;
- forced replacement of outdated cash register equipment due to the fact that it was deleted from the list of the state register. The cash register can be used for no more than 7 years from the date of its release.;
- theft cash register equipment. In this case, you will need to present a police certificate to the tax specialist;
- leasing, donating, or selling to another company or individual entrepreneur;
- force majeure (fires, floods, destruction of buildings, etc.);
- changes in the relevant part of the legislation;
- in cases where the cash register is not used for any reason. This is especially important if its further use is also not planned, but at the same time, both company employees and outsiders have access to it. To avoid unauthorized and uncontrolled use of the cash register, it must be deactivated.
Why deregister cash registers with the tax authorities?
It is necessary to deregister cash registers with the tax authorities, regardless of what caused the cessation of their use. It must be remembered that data about each used fiscal registrar or cash register is in the tax service database. And if so, it means they must undergo regular maintenance and timely maintenance.
If the cash register has not been deregistered, representatives of the tax office can stop by at any time to check that cash receipts are correctly issued to customers or service consumers.
This is especially true for individual entrepreneurs, since they are the easiest to find if something happens (at the place of residence indicated when registering the individual entrepreneur with the Federal Tax Service). The most unpleasant thing will be if a representative of an organization or an individual entrepreneur cannot answer the question about where the cash register equipment registered to his company is located.
And of course, it is worth remembering that without deregistering the cash register with the tax service, it will not be able to be sold or donated.
The procedure for removing cash register equipment from registration
In short, the process of removing cash registers from tax accounting occurs in several stages:
- preparation of a set of documents;
- consulting and involving a service center employee in the procedure;
- visit to the tax office.
If everything is done in order and correctly, then the process of deregistering the cash register will take no more than half an hour.
What is important when deregistering a cash register?
The main point of the operation to deregister a cash register with the tax authorities is so that they can check how consistent the information in the cash register is with the information fiscal memory, as well as subsequent decontamination of the device, and transfer of ECLZ data for storage. It should be noted here that there is no strict regulation of this procedure, therefore each region of the Russian Federation regulates this process in its own way.
Before going to the territorial department of the tax service, you need to clarify what specific requirements are imposed on the procedure for deregistering a cash register from the very department of the Federal Tax Service in which it was registered.
Attention! Sometimes tax authorities require that the removal of fiscal reports from cash register equipment be carried out only in the presence of their representative. In this case, you need to negotiate in advance with an engineer from the center maintenance that he could drive up to the tax office at a certain time. An individual entrepreneur or an employee of a company submitting an application to deregister a cash register must have everything with them necessary documents and the cash register itself.
It should be noted that not all territorial inspectorates are so strict about this process. Some do not require cash registers to be brought to them and invitations technical specialist, they are limited to checking documents, the main thing in which is the correct execution and resolution of the certified technical center.
In even more simplified schemes, service center employees independently remove the EKZL block and collect all the documents for deregistering the cash register with the tax office. In this case, the owner of the cash register only needs to go to the tax office in person with an application or send a representative there with a power of attorney. This must be done either on the same day, or, if this is established in the rules of the local territorial tax office, within three days.
Before removing a cash register from tax registration, you must make sure that all tax reporting Currently, it has been submitted on time, there are no debts to the tax authorities, all bills from the organization servicing the equipment have been paid.
In addition, it would not be amiss to once again check the correctness of entering information into the cashier-operator’s log and check the technical maintenance log.
Documents for withdrawing cash registers for the tax authorities
After all the necessary preliminary checks and operations have been completed, it is time to begin preparing a package of documents for the tax office. It includes several important documents, without which deregistration of the cash register is impossible. Here is a list of these documents:
- card issued upon registration of a cash register with the tax office;
- personal passport of the applicant or representative by power of attorney;
- technical passport cash register equipment and a separate passport for the EKLZ unit;
- cashier-operator's journal;
- technical specialist call log;
- a copy of the balance sheet certified by the tax inspectorate for the last reporting period;
- from LLC;
- book of income and expenses from individual entrepreneurs.
The last two documents are not required, but in some cases the tax inspector may ask for them for a full analysis of the cash register information.
From a service center employee, tax authorities will require:
- a receipt with a fiscal report for the entire period of use of the cash register;
- act on taking cash counter readings;
- one check report for each of the last three years of operation of the cash register;
- monthly fiscal reports also for a three-year period;
- receipt confirming the closure of the device’s memory archive;
- report on the EKLZ memory block;
- act on the transfer of EKLZ for storage. By the way, it must be stored for at least five years from the moment the cash register is deregistered in case of a possible tax audit.
After all of the above documents have been given to the tax inspector and the procedure for deregistering the cash register has been completed, you can do whatever you want with the cash register: sell, rent, give to the commission department of the technical center, donate, simply put in corner. However, it is worth remembering that if a cash register model is deleted from the state register, its further use will be impossible. In this case, you can only throw away the cash register.
In this article we will look at how to deregister cash registers in 2020. Let's figure out whether it is necessary to deregister the KKM. Let's find out when to deregister. We will analyze the necessary documents for withdrawal.
Is it necessary to deregister a cash register and in what cases? This issue puzzles many entrepreneurs and organizations using cash register systems. Today we will talk about the procedure for deregistering a cash register: in what cases a cash register should be deregistered, what documents are required for this, how to check the registration of a cash register with the Federal Tax Service. We will also consider in detail typical situations of deregistration of cash registers and provide answers to common questions.
Who is required to use KKM
According to Federal Law No. 54, individual entrepreneurs and legal entities that carry out settlements with buyers and sellers both in cash and non-cash have obligations to use cash registers (CCM). In particular, business entities are required to have a cash register when:
- sales of goods (works, services) to organizations and the population;
- payment of funds in favor of the population and/or legal entities when purchasing goods/services;
- refund to the buyer if the goods are rejected;
- receiving money from the seller for the returned goods.
When do you need to deregister a cash register?
In addition to the obligations to use cash register systems, Federal Law No. 54 also regulates the mechanism for registering and deregistering cash register equipment. According to the law, you should contact the Federal Tax Service to deregister the cash register in the following cases:
- The cash register has been sold. If you sold your own cash register, it should be deregistered, after which the purchasing company is obliged to register the equipment in its name;
- The depreciation period of the cash register has expired. For each model of cash register equipment, it is installed own term beneficial use. In the month following the depreciation expiration period (100% depreciation), the unit of equipment must be deregistered;
- The individual entrepreneur (legal entity) has ceased its activities. In this case, we are not talking about a temporary break in activity, but about its complete cessation (liquidation, reorganization, closure of individual entrepreneurs, etc.). If you have documents on the closure of an individual entrepreneur (liquidation of a legal entity), then you need to contact the Federal Tax Service to deregister the equipment that was registered with the business entity;
- The cash register has been replaced with a different model. If, for one reason or another, you decide to change the cash register to another piece of equipment (for example, to a newer model), then old device You should be deregistered in the prescribed manner. Also, the deregistration procedure is provided for cases of replacing faulty equipment with working equipment (the faulty cash register is deregistered, the new device is registered with the organization);
- The CCT has been stolen. The mandatory procedure in case of cash register theft is deregistration of the cash register. The basis for removal is a certificate issued by the Ministry of Internal Affairs stating that the CCP is wanted;
- Other reasons why further use of CCP is impossible. In the process of conducting business, a business entity may encounter other situations in connection with which the use of cash registers is not possible. Subject to availability objective reasons and supporting documents, the organization/individual entrepreneur should contact the Federal Tax Service to deregister the cash register.
We remove cash registers from registration: instructions and documents
The deregistration of a cash register, as well as the registration of a cash register, is carried out through the Federal Tax Service. Before contacting the tax office, you should prepare the following documents:
| No. | Document | Description |
| 1 | Statement | The main document for deregistering a cash register is an application. The document is drawn up on the form KND-1110021, which is also used when registering a cash register. The form should contain the following basic information: · applicant’s details (company name/full name of individual entrepreneur, TIN code, foreign trade code, place of registration, contact details); · code of the tax authority to which applications are submitted; · note on deregistration of cash registers (code “2”); · data on the cash register (model, serial number, registration data, information about the place of registration); · information about the organization performing maintenance of the cash register (name, tax identification number, date and number of the contract, data on the visual control device). The document can be filled out by hand or compiled electronically (on the Federal Tax Service website in your personal account). |
| 2 | Registration certificate | When submitting documents to deregister a cash register, you must have a valid technical passport for the equipment that you plan to deregister. |
| 3 | Registration card | The original and a copy of the card issued to the entrepreneur/legal entity when registering the cash register is submitted to the Federal Tax Service. The document must be drawn up in the form approved by order of the Federal Tax Service of the Russian Federation No. MM-3-2/152 dated 04/09/2008. |
| 4 | Cashier's journal | The list of documents required to deregister a cash register includes the Operator's Journal, which is filled out on a daily basis. |
| 5 | Account coupon | Before submitting documents, contact the service center where the cash register is serviced and request a copy of the registration coupon for the cash register for subsequent presentation to the Federal Tax Service. |
| 6 | Applicant's passport | When submitting documents, the applicant must have a passport with him: for individual entrepreneurs - the entrepreneur’s passport, for legal entities - the passport of the authorized person who deregisters the equipment. |
Having collected the necessary documents, proceed directly to the procedure for deregistering a cash register:
Step 2. Transfer of documents to the Federal Tax Service.
To deregister a cash register, you need to contact the Federal Tax Service with which the cash register is registered. You can submit documents in any of the following ways:
- Go to the tax office in person and hand over the documents to a Federal Tax Service specialist. This method reliable, because you will be sure that the documents are transferred to their destination. In addition, a tax specialist will be able to conduct an initial check of documents and immediately point out to you the presence of errors and inaccuracies;
- Send the documents by mail. You can send the collected package of documents by letter through the nearest Russian Post office. Before sending, make a list of attachments, and then issue a notification letter. Having received the documents, the Federal Tax Service specialist will put a signature on the spine of the letter, which will serve as confirmation of their receipt;
- Submit an electronic application. If you have access to the Internet, you can deregister your cash register without leaving your home. To do this, register on the State Services Internet resource (gosuslugi.ru) and fill out an electronic application through your Personal Account.
Step 3. Review of documents.
The Federal Tax Service has 5 working days to consider the application and deregister the cash register. During this time, a fiscal service employee must contact you to agree on the time and place for taking control readings from the equipment. On the appointed day, in the presence of you and the Federal Tax Service specialist, the central control center engineer takes the CCT readings. Also, in your presence, an act is drawn up.
Step 4. Deregistration of cash registers.
Based on the documents you provided, as well as the KM-2 act, drawn up in your presence, the Federal Tax Service enters into the database information about the deregistration of the cash register. You are provided with a passport for the cash register and a cash register registration card with marks from the Federal Tax Service on deregistration of the equipment.
Typical situations
The most common situations for deregistration of a cash register is the cessation of business activities associated with the liquidation of an LLC or the closure of an individual entrepreneur. In each of the above cases, deregistration is carried out in general procedure. In this case, an extract from Rosreestr on the termination of the activities of an individual entrepreneur or legal entity should be additionally attached to the package of documents.
Another reason for deregistration of a cash register may be the loss of documents for a cash register. In general, when deregistering a cash register, a business entity should restore lost documents. If we are talking about a technical passport and a cash register registration card, then the individual entrepreneur/legal entity should contact the service center to obtain duplicate documents. If you lose your registration card, this information should be indicated in the application. Since the second copy of the card is located at the Federal Tax Service, where the application is submitted, there is no need to request a duplicate card. If the organization has lost the Cashier's Journal, then it is necessary to remove the cash register from the register based on accounting data and daily Z-reports.
How to check registration of cash register with the Federal Tax Service
How to deregister a cash register: questions and answers
Question No. 1. Individual Entrepreneur Kukushkin submitted documents to the Federal Tax Service to deregister the cash register. The tax specialist demanded that Kukushkin show the cash register (bring it to the tax office). Are the actions of the Federal Tax Service legal?
Answer: The requirements of the Federal Tax Service specialist in this case do not contradict the current legislation. As a rule, tax authorities inspect the cash register when control readings are taken by a control center engineer. However, in exceptional cases, a fiscal service employee may require the presentation of the cash register directly to the inspectorate.
Question No. 2. Individual Entrepreneur Soloviev personally handed over to the Federal Tax Service a set of documents for deregistration of the cash register. What is confirmation for Solovyov that documents have been accepted?
Answer: Having received the documents from Solovyov, the fiscal service employee can issue a receipt for receipt of the papers. If Soloviev draws up an application in 2 copies, then he can keep one of them (with a receipt mark, date and signature of the responsible employee of the Federal Tax Service) as confirmation.
Question No. 3. Kashtan LLC has an old cash register that is not used in its business. What documents must be submitted to Kashtan to deregister the cash register?
Answer: Removal of old cash registers from registration is carried out in accordance with the general procedure. The fact of non-use of the cash register in activities is confirmed by the operator’s log and the Z-report taken by the employees of the central service center.
Procedure for re-registration of cash registers
In order to make the necessary changes to the information that the user previously submitted to the tax office when registering a cash register, he must submit an application for re-registration of the cash register to the tax authority in person or through the cash register account on the website nalog.ru. Moreover, if necessary, a paper application can now be submitted to any tax office, and not only at the place of registration of the user, as was the case before ().
An application for re-registration is submitted no later than one business day following the day of change in the information entered in the accounting journal and the cash register registration card. In this case, the application must indicate the information that the user provided when registering the cash register to which changes are made ().
ATTENTION
If an old FN is replaced with a new one, for example, due to the expiration of the fiscal attribute key, re-registration of the cash register will be required. In this case, it will be necessary to generate and send to the tax office a report on the closure of the FN (,).
After checking the information provided, at the completion of registration actions with the cash register, the tax authority will send an electronic cash register registration card to the user. This document is generated in the form of a document signed with an electronic signature and sent by the tax authority within five working days from the date of completion of re-registration through the CCP account or through the OFD ().
ATTENTION
When re-registering in connection with the replacement of the FN and deregistration of a cash register, which was used in the mode without transfer of fiscal documents to the tax authorities, users are required to read the fiscal data of all fiscal documents contained in the FN and submit these fiscal data to the tax office along with an application for re-registration or deregistration of a cash register on paper or through the cash register office. The date of submission of the report to electronic form the date of its placement in the cash register account () is considered.
The user to whom the cash register registration card was sent in the form electronic document, has the right to receive a corresponding card on paper from the tax authority ().
Procedure for deregistration of cash registers
An application to deregister a cash register is submitted in a manner similar to registering or re-registering a cash register ().
At the same time, a cash register is subject to deregistration in the following cases:
- transferring it to another user;
- theft;
- losses;
- expiration of the fiscal attribute key.
Need an electronic signature?
Certification center GARANT
will help you select and purchase a certificate electronic signature for both legal and individual.
After transferring a cash register to another user, an application for deregistration is submitted to any territorial tax authority in person or through the cash register account on the website nalog.ru no later than one business day after the transfer. In case of theft or loss - no later than one business day from the date of discovery of the theft or loss.
However, if the fiscal attribute key in the FN expires, the cash register is deregistered unilaterally without the user’s application. Moreover, within one month from this date, the user must submit to the tax authorities all fiscal data that is stored in the FN used in the cash register at the time of its deregistration (,).
IMPORTANT
A cash register registered before February 1, 2017 is applied, re-registered and deregistered in the same manner until July 1, 2017. And after July 1, when the old equipment can no longer be used, it will be deregistered without notifying the owners (letter Federal Tax Service of Russia dated December 30, 2016 No. ED-4-20/25616 "").
The application for deregistration of a cash register shall indicate the following information:
- full name of the user organization or last name, first name, patronymic of the individual entrepreneur;
- User's TIN;
- model name and serial number of the cash register copy registered with the tax authority;
- information about cases of theft or loss of cash registers (if such facts exist) ().
Material
softbalance.ru (GK Softbalance)
On July 1, 2017, the Federal Tax Service will unilaterally deregister all cash registers with EKLZ. This was stated in the letter of the Federal Tax Service No. ED-4-20/11625@ dated June 19, 2017.
“According to paragraph 3 of Article 7 Federal Law No. 290-FZ cash register equipment that meets the requirements of Federal Law No. 54-FZ (as amended before the date of entry into force of Federal Law No. 290-FZ) (hereinafter referred to as cash register equipment that does not meet the requirements of Federal Law No. 290-FZ) registered with the tax authorities before 02/01/2017, is deregistered in the manner established by Federal Law No. 54-FZ (as amended in force before the entry into force of Federal Law No. 290-FZ) and regulatory legal acts adopted in accordance with it, until 07/01/2017.
At the same time, cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ is subject to deregistration by the tax authority unilaterally without the user’s application to deregister the cash register equipment from July 1, 2017.”
What does this mean for box office owners and will they be able to continue operating?
“It should be taken into account 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 according to the new procedure, in the presence of circumstances specified in the letter of the Ministry of Finance Russian Federation dated 05/30/2017 No. 03-01-15/33121, 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 the specified organizations and individual entrepreneurs are not held administratively liable."
Cash register owners are responsible for submitting fiscal reports to the tax authorities:
“At the same time, the tax authorities inform such users of cash register equipment about the need to submit to the tax authorities after 07/01/2017 the readings of control and summing cash counters taken from cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ, until its modernization is carried out»
Removing a cash register from registration is a regulated procedure, the procedure of which may change according to internal rules 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 CCP work from a central service center employee:
- act on taking device meter readings (form KM-2);
- a receipt with a fiscal report for the entire period of operation of the cash register;
- 1 check report for each of the last 3 years of operation of the cash desk;
- receipt confirming the closure of the device’s memory archive;
- act of transferring a memory block for storage.
At the same time, the tax inspector checks the data in the cashier-operator’s journal with the data of fiscal reports received from the cash register. According to the rules, the fiscal reports themselves are taken by a Federal Tax Service employee from a special utility using the tax inspector’s password. But, as a rule, in many regions this operation is performed for them by central service center employees. And only after checking all the documents, the cash register is deregistered from the Federal Tax Service database, about which the relevant documents are issued and entries are made in the cash register passport.
The enterprise is obliged to keep documents on the cash register and EKLZ for 5 years and provide them upon request of the inspection authorities.
The release of the Federal Tax Service letter No. ED-4-20/11625@ dated June 19, 2017 raises many questions.
1. If a cash register with EKLZ continues to operate after 07/01/17 and until the moment of modernization (replacement), then when should fiscal reports be taken from it?
Let us remind you that fiscal reports must correspond to the cashier-operator’s journal entries and reflect all transactions performed at the cash register, otherwise the tax inspector simply will not be able to check them. But from 07/01/17 old order work with cash register equipment is canceled (including the requirements for filling out the log). According to the letter of the Federal Tax Service No. ED-4-20/11625@ 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 an organization or individual entrepreneur and the buyer (client), i.e. e. in sales receipt printer mode. If you stop filling out the cash book from 07/01/17, and remove fiscal reports and submit them later, how will the inspector accept them?
We recommend that after 07/01/17 you continue to perform all operations at the checkout as usual. And keep the cash register as usual. And immediately before modernizing or replacing the cash register, remove fiscal reports.
2. Closing the EKLZ archive will lead to blocking of the cash register. How to avoid this?
The operation of closing the EKLZ and its transfer for storage is mandatory when deregistering a cash register. But after this, in order to continue working at the checkout, you need to install and activate a new ECLZ 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 EKLZ archive and close it along with the removal of fiscal reports before switching to work according to the new rules.
3. How much time is given to an enterprise to submit fiscal reports to the Federal Tax Service on the deregistration of cash registers?
This period is not recorded anywhere. It is logical that while the cash register continues to be used in receipt printer mode until it is received new cash register or modernizing the old one, it is difficult to carry out the operation of closing the EKLZ archive, which means submitting fiscal reports too. Therefore, if there are 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 cash register and submitting reports on it can be comparable. At the same time, when submitting reports after 07/01/2017, we recommend that when visiting the tax office you have with you documents confirming your integrity (a contract for the supply of financial funds and a payment order for its payment with a date before 07/01/2017).
4. What fine is provided for failure to provide fiscal reports after the cash register has been unilaterally deregistered by the Federal Tax Service?
There are no penalties for such a violation. However, the documents issued tax inspector when deregistering a cash register, the Federal Tax Service may request it during scheduled and unscheduled (counter) inspections. Therefore, we recommend that you complete all operations to deregister a cash register in full.
Loading...
