The procedure for registration and KKM registration regulated by the State tax service RF. The specialists of TsTO Kass-Star LLC will help you simplify and significantly speed up the process of completing documentation.

By entrusting the registration of cash registers to our employees, you will save time that you would otherwise spend on filling out documents, forms and standing in queues. Specialists from the Cass-Star Center will conduct registering a cash register with the tax office without your presence. All work is completed as quickly as possible.

To register a cash register, you need to come to the tax service, accompanied by a representative of the central service center, and contact the inspector. Have a cash register with you.

List of documents required for registration of cash register

1. Application submitted for special form established form. It is issued at the Federal Tax Service office. To register a cash register with the tax service, you must indicate the type of activity and object of trade. There must also be a note indicating that there are no debts.
2. The original and a copy of the service center agreement are required to register the cash register with the tax office. You must first conclude a corresponding agreement.
3. Technical data sheet of the device. The kit includes: passport version of the cash register + photocopy, EKLZ passport, original and copy additional sheet to the version passport.
4. Journal of the cashier-operator. To register a cash register in the tax journal, it must be laced, numbered, signed and sealed by the organization (according to the KM-4 form).
5. Call log for technical specialists. Purchased before registering the cash register with the tax office. It must be laced, numbered, signed (according to the KM-8 form).
6. Lease agreement or certificate of ownership of the premises in which the equipment will be installed (original and photocopy).
7. Power of attorney for the right to register (by a third party) a cash register with the tax office. The document must be drawn up in the manner prescribed by Art. 185 Civil Code of the Russian Federation. Representatives of individual entrepreneurs must provide a notarized power of attorney.
8. There must be means on the device body visual control- volumetric hologram.
9. The seals are self-adhesive. During the process of registering a cash register with the tax office, they are installed by a representative of the central service station.

In addition, you may need additional documents, the list of which should be clarified with the Federal Tax Service.

After fiscalization (entering the code into the machine), the inspector will issue a registration card within five working days. After this, registration of the cash register with the tax office is considered completed, and you can begin operating the equipment.

Remember: the cashier-operator’s log card must be located at the installation site of the device.

Registration of KKM costs from 500 rubles

STEP 1. You need to choose and buy cash machine.

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 serial number and model name.

Buy cash register equipment you can 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.

Documents for registering a cash register

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:

• (KND form 1110021)
• (Form No. KM-4). It must be numbered, certified with the signature of the individual entrepreneur and seal (if available). For organizations, certify with both signatures and seal.
• (Form No. KM-8). Sew it, number it, certify it with the individual entrepreneur’s signature and seal (if available). For organizations, certify with both signatures and seal.
• Agreement with the technical service center (TSC).
• Technical passport of the cash register (included with the cash register).
• Technical passport of EKLZ (complete with cash register).
• Passport of the KKM model version (original and photocopy). To be filled out by a CTO specialist

  And it is issued to you upon concluding a maintenance contract (see STEP 2).

• Additional sheet to the passport of the KKM model version (original and photocopy).
• Visual control means: hologram stickers “State Register” and “Service”.
• Set of stickers “mark-seal”. They are glued by a CTO specialist when registering cash registers.
• Identification document of the applicant.
• Certificate of state registration- OGRN (original and copy).
• TIN certificate (original and copy).
• Power of attorney (if not registered by the head of the company).
• Lease agreement or certificate of ownership of the premises where the cash register will be installed (original and copy).
• Documents regarding the purchase of cash register machines (check, receipt, invoice).
• Reporting (balance sheet, declaration) for the last reporting period with tax mark (copy).

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:

IN 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.

ECLZ - “robbery”?

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.

You carry out transactions with cash and non-cash means? Then cash registers are used. Let's consider what order should be followed when setting up KKM registered in 2017.

Companies and individual entrepreneurs when carrying out activities that involve cash payments or receiving bank cards, must use KKM.

General points

What's the point applications of cash registers– this needs to be understood before maintaining cash discipline at the enterprise.

What it is?

A cash register is a tool that is used to control government agencies cash flow, completeness and timely receipt of revenue by companies.

Such equipment is used to simplify the accounting of goods and control sellers. Cash registers are used to make payments for goods sold and services performed.

The main task is to fix on on paper. A cash register is an autonomous device on which cashiers enter amounts and punch checks.

KKM is not obliged to use such companies that deal the following types activities:

• trading on the market, open area in a specially designated place (except for a kiosk, stall, store);
• peddling from a tray;
• sale of tickets, periodical literature;
• trade in drinks on tap, fish, vegetables;
• acceptance of glass containers and recycling of raw materials, etc.

The main criterion for exemption from the use of CCP is the lack of access to the electrical network to ensure the operation of the device.

For what purpose is it carried out?

Why is KKM registration necessary? Such devices are registered with the tax authority at the place where the company was registered. The process is mandatory.

The retail outlet is periodically inspected by representatives of government agencies to ensure the functionality of cash register equipment. If violations are recorded, the organization may receive a large fine.

KKM is registered to ensure that the enterprise will use serviceable models of equipment that comply with the approved rules.

The procedure for registering equipment is associated with drawing up maintenance contracts with the central service center. As a result, the machine is in good working order and undergoes systematic checks.

Legal regulation

The main law that regulates the use of cash registers is. In this regulatory document the obligation to use the calculations of devices included in the state register is prescribed.

The legislation establishes rules for accounting and servicing cash registers:

All equipment intended for carrying out cash transactions, there must be fiscal memory. The state has created a special register, which reflects the cash registers that are allowed for use.

All models belong to some type and their area of ​​application is indicated. Since the registry is constantly being updated, the first step before registration is to select suitable species devices.

The Federal Tax Service portal contains all the requirements for cash registers. These are the conditions:

Registration of KKM with the tax office in 2017

KKM must mandatory be entered into the register of servicing tax authorities.

Inspection structures have several information bases, one of which contains information about registered equipment, and the other contains lists of models that are prohibited for use due to obsolescence.

This means that at the selection stage it is worth clarifying such information so as not to purchase a prohibited device. When registering cash register in the state register, they reflect the following information:

• brand;
• manufacturer's name;
• information about the possible software version;
• activities;
• tax regime;
• maximum terms for initial registration.

If you want to go urgent registration worth considering:

List of documents

Upon purchase cash register worth introducing:

• Full name or company name;
• OGRN;
• contacts.

To register a cash register, you need to prepare the following documentation:

1. Statement to the tax representative that he will carry out registration.
2. Certificate of registration with the Federal Tax Service.
3. A certificate stating that the property is used lawfully.
4. Certificate of registration with the Ministry of Natural Resources.
5. Lease certificates or proof of ownership.
6. Cash register forms.
7. Technical passport of the car that is being registered, with a stamp and signature (it is filled out by a representative of the tax service).
8. Acts that are drawn up before using the machine.
9. A journal that records visits by central service center employees.
10. Payment documents that confirm the purchase of cash register machines, payment of contracts with the central service center.
11. Sealed cashier's journals.
12. Reporting balances.

The person responsible for carrying out the procedure is a representative of the enterprise or its owner.

When purchasing a cash register and a journal used to maintain a cash register in the central service center, certain documents prepares the technical center:

The company must also have:

For individual entrepreneurs it is mandatory to submit a certificate of registration as individual entrepreneur. If such a person has a seal, it is worth taking it for registration.

Some tax authorities may require a document that will confirm the absence of debt.

Impostors are not required to register the device with the tax authority. The machine can be used without ECLZ. There will also be no need to provide the representative of the inspection authority with the cashier-operator’s log.

The main task of using technology is to supply data that can ensure the quality of internal accounting.
Often, a cash register without registration is configured to issue documents that are issued when making payments to citizens.

The check must reflect details are required and must be signed by the cashier. The registration process itself is no different. You will need to collect documents and enter into an agreement with the central service center.

The device can be registered by an entrepreneur or his confidant. In the first case, a passport is submitted, in the second, in addition to an identity card, you also need to have a power of attorney.

The Federal Tax Service will monitor whether the cash discipline Individual entrepreneur, is the profit received fully accounted for? Penalty imposed:

The application is drawn up in the form that is approved. It is submitted on paper, but can also be in electronic format.

If the machine is not registered, the separate unit will not be able to use it. Such conclusions are reflected in.

An offense occurs if a cash register is used that is registered with another legal entity. And by the way, when handing over the device structural unit, the enterprise must draw up an appropriate administrative act.

Representatives of the department can register the cash register using software for entering and generating a file in the format of transmitting information about the application for registration of the device.

As you can see, in order to carry out transactions using cash and payment cards without problems, it is imperative to have a cash register.

And for this, the device must be registered with an authorized authority, otherwise the equipment cannot be used. To make the procedure go faster, collect everything in advance necessary certificates. Next, follow the instructions.

The question of how to register a cash register (cash register, cash register) is relevant for legal and individuals who are engaged retail trade and providing a different range of services and use cash registers to carry out their activities.

According to current legislation Russian Federation Cash registers must necessarily go through the registration procedure, since conducting settlement transactions with clients and customers using an unregistered cash register entails measures administrative responsibility (penalties - from 30,000 to 40,000 rubles per company and from 3,000 to 4,000 rubles per company manager).

The procedure for registering cash registers is regulated in detail by the provisions of the following regulations:

• Government Decree, which approved the “Regulations on the application and registration of cash registers used by individual entrepreneurs and organizations” No. 470 of July 23, 2007.
• Federal Law No. 54 of May 22, 2003, which regulates the procedure for conducting cash payments in in cash and payments by payment cards carried out using cash registers.
• Local regulations, published by regional tax authorities.

When KKM is not needed

However, companies do not always need to have a cash register. The following can work without cash registers:

Registration of cash register with the tax office - step-by-step instructions

For enterprises and organizations, the tax authority for registration of cash registers will be the corresponding tax office at the location legal entity.

If a legal entity has separate units who also use cash registers, then registration of the device is carried out in the tax inspectorates located at the place of registration of the enterprise’s divisions (for example, an LLC has a chain of stores in different cities countries, therefore it is necessary to register cash registers separately at the tax offices in each city).

For an individual entrepreneur, the tax authority for registering a cash register will be the corresponding inspection office at the individual entrepreneur’s place of residence.

Step 1. Submission of documents

The first step in registering a cash register is submitting documents. Tax authorities register KKM within five working days from the date the applicant (or his representative) submits a package of documents, the receipt of which must be notified to the applicant in advance. Thus, if representatives of the tax service identify any shortcomings in the registration documents (for example, an incomplete package of documents), then the applicant can correct them within one working day from the date of receipt of the notification from the tax office, in otherwise he will be denied registration of the KKM.

Step 2. Inspection of the cash register

After the applicant submits registration documents, the tax inspector appoints specific date and time of inspection (checking) of the cash register. The entrepreneur must appear at the tax authority office on the appointed day with the cash register; if the entrepreneur does not come to inspect the device at the agreed time, he will be denied registration. In addition, a representative (mechanic) of the KKM Technical (Service) Service Center must be present during the inspection of the KKM with the entrepreneur. Only those KKM models that are included in the State Register of KKM and are also equipped with a special block of Electronic Control Secure Tape are subject to registration.

Step 3. Issuance of a KKM registration card

After checking the condition of the KKM and reviewing the package of documents, the tax authorities enter all information about the KKM into a special KKM Accounting Book, and also issue the KKM registration card and registration card to the entrepreneur, returning the originals of all submitted documents. In the submitted passport KKM tax the inspector makes a note about the registration of the machine and registers the cashier operator’s journal. After which the KKM registration process is considered completed and the applicant is allowed to use it in his entrepreneurial activity registered KKM.

The procedure for registering cash register machines in various tax departments may have its own characteristics. For example, the provision of a package of documents and an application for registration can be carried out as specific visiting days on a first-come, first-served basis, and by preliminary notes at the tax office, which should also be clarified in advance.

Video: KKM registration

Documents for registration of cash register

To register a cash register with the tax authorities, an entrepreneur should provide a package of the following documents:

• Passport EKLZ (Electronic control secure tape).
• Statement on behalf of the owner of the cash register, which is drawn up according to special form, approved by Order of the Federal Tax Service dated 04/09/2008 No. MM-3-2/15. An application form can be obtained from representatives local authorities tax service.
• KKM model passport filled out by a representative of the Center service when signing a service agreement (the original and a copy of the passport are provided to the tax office).
• KKM technical passport (issued upon purchase of a cash register).
• Certificate of registration of an organization or individual entrepreneur with the tax authorities and assignment of a taxpayer identification number (it is enough to provide a copy to the tax office).
• Agreement for service (technical) maintenance of cash registers at Service Centers (the legislation of the Russian Federation prohibits the use of cash registers without current agreement service). The contract is concluded directly with the cash register supplier or a Service Center authorized by the cash register supplier.
• A power of attorney, which gives the right to register cash register with the tax authorities, if the registration is not carried out by the head of the enterprise (original power of attorney).
• The cashier operator's journal, which is compiled according to the KM-4 form.
• A premises rental agreement or any other document that confirms the possibility KKM installations to the address indicated in the application where the device will be used (a copy and the original are provided).
• Certificate of state registration of an enterprise or organization (OGRN). You must provide a copy and original of the certificate to the tax office.
• Checking account.
• A journal for recording calls from specialist technicians, which is compiled according to the KM-8 form.

In addition, the tax office will ask an individual entrepreneur to present an identification document (passport), and a representative of a legal entity - a document that confirms his right to act on behalf of the company (for example, a protocol from a general meeting or a decision on the appointment of a sole executive body).

The package of documents that must be submitted for registering a cash register is established regional offices tax services are individual and may differ, therefore, in order not to delay the registration procedure, it is advisable for the applicant to find out in advance from the tax office the list of required documents.

The cash register is sold in a non-fiscal (non-working) state, that is, the counter that summarizes revenue is turned off. Even if the device is used, fiscalization must be completed again. During the procedure, the following must be present:

• CTO employee.
• Tax inspector.
• Representative of the company by proxy.

Fiscalization is carried out only in cases where all documents are submitted on the day established by the tax service (on one of the 5 days when the tax office registers the cash register).

Before fiscalization, the central service center specialist:

• Checks the integrity of the cash register housing.
• Enters the serial number of the device into the memory.
• Programs the tax identification number and company name.

Then the tax inspector sets a password that protects the cash register from hacking, after which the central service station employee puts a security seal, and the date of sealing the device is entered into the KM-8 instructions. He puts his signature on the registration document and enters his license number there.

Test entry of the amount (1.11 rubles) on the machine is the final stage of fiscalization, allowing you to check the correctness of the printed details. Tax inspector, using the previously entered password, takes a trial Z-report. After this, the tax inspector and a representative of the company must sign an act on the registration of control meters and the transfer of all KKM readings to zero. If everything went well, the KKM is assigned unique number, which is entered into a special fiscal journal.

Cost of KKM registration

There is currently no fee for registering a cash register with the tax authorities. A number of service and maintenance centers for devices, as well as intermediary law firms provide companies with their services for registering cash registers with local tax authorities; the registration period in this case takes only 2-3 days. The cost of such a service is from 4,000 to 7,000 rubles.

Intermediaries undertake the preparation of a package of required documents, the purchase of cash registers and various courier duties.

If you go through the registration procedure for cash register machines yourself, then financial resources it will take several times less. So, you will only need to pay for the purchase of a cash register ( average cost from 10,000 rubles) and for an agreement with service center maintenance (from 2000 to 4000 rubles).

When issuing money to customers who returned goods (refused work, services), you need to issue a check with the calculation sign “return of receipt”. But it is not always clear whether a particular situation falls under this rule. We discussed different cases with a Federal Tax Service specialist.

Registering a cash register with the tax office

From February 1, 2017, an organization (IP) obligated to use cash register equipment can only register with the tax authority (Letter of the Federal Tax Service dated 02.02.2017 N ED-4-20/1850@). That is electronic cash register, which is in automatic mode transmits information about the taxpayer’s calculations to the tax authorities through the fiscal data operator. A list of such operators is posted on the website of the Federal Tax Service of Russia.

Registering a cash register with the tax office can occur in two ways. An application for registration of a cash register is possible (Part 1, Article 4.2 of the Law of May 22, 2003 N 54-FZ):

• submit on paper to any tax office;
• send to in electronic format through the Taxpayer Personal Account service on the Federal Tax Service website.

The second option is naturally simpler. As you understand, in this case there is no need to take any cash register to the Federal Tax Service (Letter of the Ministry of Finance dated December 2, 2016 N 03-01-15/71646). All you have to do is submit an application.

Registering KKM with the tax office via the Internet

If you have already concluded an agreement with the fiscal data operator and have connected your Taxpayer Personal Account, then in it you select the “Cash register equipment” tab, and then a link “Application for registration (re-registration)” will appear on your page. cash register equipment».

After clicking on it, in the fields that appear, you will need to indicate all mandatory information about the online cash register: address of installation (use) of the cash register, name of the location of installation of the cash register, model of the cash register, etc. Based on these data, your application will subsequently be generated, which will need to be signed by a qualified electronic signature. Be sure to preview the final version and check the information provided therein.

After submitting the application, you will receive a registration number from the tax office. It must be notified to you no later than the next business day. Then in the register of your cash registers in Personal account The registered device will appear.

Registration number you will need to enter it into your online cash register (how to do this should be indicated in the instructions for your cash register) and generate a registration report. From this report you will need fiscal sign, date and time. They will need to be indicated in your Personal Account. At this point, registration of the cash register with the tax authorities is completed.

Within 5 working days from the date of sending the report to tax authority you should have a cash register registration card in your Personal Account (