Cash register is an obligatory technique for carrying out entrepreneurial activity in the event that transactions are carried out in cash or using bank cards. However, the presence of cash register is not yet the basis for conducting business, before use, the device must be “legalized” without fail.
Who is CCM required for?
It is mandatory to purchase and register a cash register for entrepreneurs who sell alcoholic beverages, including beer. In this case, it does not matter which tax regime is chosen.
In addition, from July 1 of this year, it is mandatory to have a cash register for all businessmen who carry out activities in the PSN and UTII modes. Previously, such an obligation was introduced for persons working at the Unified Social and Economic Activities, USN and OSSO.
Until July 1, 2019, all IPs providing services to the population have the right not to use KKM, but must issue BSO to the client without fail. This document is assigned to strict reporting forms.
It is allowed not to use KKMT in cases where newspapers, tickets, drinks from tanks are sold, and so on. A more complete list is given in Section Three of Law No. 54.
The first step is the selection and acquisition of KKM
Before applying for registration of a cash register, you must purchase the equipment itself. Such an apparatus must meet a number of requirements:
- be no older than 7 years;
- if it is a used device, then it must be deregistered by the former owner;
- be able to connect to the Internet.
Typically, such equipment is purchased in specialized stores, which, incidentally, offer both used and new. Such firms are also involved in the maintenance of equipment.
What should I pay attention to when buying a device?
It is mandatory to check which details will be printed on the check. This information can be found even on the website of Rosreestr Federal Tax Service on the model of apparatus.
Another important point - the purchase must be accompanied by a contract. It is also necessary to immediately conclude a contract for maintenance of equipment. This company sticks a special holographic sticker on the device.
The cash register without registration is not allowed to be used.
The second step is registration
To register the device with the Federal Tax Service, you must provide the following documents:
- application in the form of KND-1110021;
- passport for equipment (issued at the time of purchase);
- service contract.
This procedure, as well as deregistration, is carried out free of charge.
Registration of a cash register for an LLC is carried out at the place of registration of the enterprise. If in the future KKM will not be used at the head office, you will have to first create a branch or representative office. Registration of equipment for entrepreneurs is carried out at the place of residence of the entrepreneur, that is, at the place of registration.
If for any reason it is not possible to personally contact the tax service, then representatives of the service can do this.
Step Three - Fiscalization
If the employees of the Federal Tax Service consider that everything is in order with the documents, they will set the date and time when they need to come to the territorial office and show the cash register. Tax officers check the integrity of the sticker of the service company, the device itself.
Then, all the required information is loaded into the device’s memory, the device is tested and sealed. A representative of the service department or the applicant himself or his legal representative can come to this procedure.
As a result, an act is drawn up in the form of CM No. 1. One is transferred to the after-sales service, and the other remains with the applicant.
The result of registering a cash register in the tax for individual entrepreneurs and LLCs is to receive a registration card. This document contains all information about the equipment, change of ownership. Therefore, if used equipment is purchased, then along with it the new owner must be given a registration card.
Required documents
Registration of a cash register, although it involves the filing of a limited package of documents, in practice, representatives of the Federal Tax Service still require:
- certificate confirming the registration of the enterprise or individual entrepreneur for tax accounting;
- certificate of business registration;
- magazine of the cashier-operator (KM-4);
- Call Log for Service Specialists (KM-8).
All magazines must be numbered, stitched and certified with the seal of the company. Most likely, it will still be necessary to provide stamps, a lease, if the activity is not conducted at the main place of registration of the enterprise.
Before registering the cash register, tax officials will check the applicant for any arrears in budget payments. Therefore, it is better to have a balance on hand for the last reporting period, with a mark confirming its adoption by the Federal Tax Service.
Cash Register Registration Application
The KND-1110021 form is a unified document that can be downloaded from the FTS website.
On the cover page, all data about the company or individual entrepreneur is filled out. The code of the tax authority where the application is submitted is also indicated, it can be found directly at the time of filing. At the end of the sheet, be sure to include reliable contact details so that the Federal Tax Service specialists have the opportunity to contact the applicant. At the very end, the number of sheets on which the statement is drawn up is affixed. The applicant fills in only the left part of the cover page.
Information to fill out the second page of the application for tax registration of the cash register is taken from the contract for maintenance of KKM. This is a model of technology that you can still see on the back of the device (nameplate). Column 020 indicates the serial number. This number should be entered with all zeros. The following column is attributed to the year of manufacture. Column 040 indicates the version number of the device, it can be found in the contract or passport.
In column 050, the series and identification number of the device, consisting of two letters and five digits, are assigned. The following lines indicate the passport number and the serial number of the equipment.
The ECLZ number is assigned after the activation of the equipment and can be found in the maintenance contract. Line 090 indicates “2” if the device will not be part of the payment terminal.
Columns 130-150 prescribe information about the organization that will provide technical support, details of the contract with this company.
Column 160 indicates the registration and individual number of the seal, through a fraction.
Columns 170 and 180 are filled out only in cases when the equipment is older than 2013. From that moment on, the SVK GRs in the form of holograms were no longer installed. And ICS JI is indicated for the last year.
The last sheet indicates the installation location of the device. If the premises where the KKM will be installed are leased, information about the landlord is entered. Although such data are rarely requested by specialists of the Federal Tax Service.
Register KKM online
In addition to personal appeal, registration of the cash register in the tax service can be carried out online. However, three prerequisites must be met:
- have an enhanced qualification electronic signature;
- have an account and personal account on the tax service website;
- install a special plug-in in your browser called “Crypto PRO EDS”.
At the first stage, you should go to the website of the Federal Tax Service - nalog.ru. Then go to the taxpayer’s personal account and select the “Cash register” tab. We are looking for the button "Register CCP". In the window that opens, fill in all the columns and click the "Sign and Send" button.
After receiving a response from the Federal Tax Service, which will come to the personal account of the taxpayer, you should print it and transfer it to the after-sales service. Specialists will program the device, enter all the required data and make a test sale. After that, KKM is activated on the website of the tax service, which does fiscalization. As soon as the entire registration is completed, it will be possible to print the registration card from the personal account onto the cash register.
This registration method does not imply the provision of any additional documents for registering a cash register, because the company has already been verified. And the correctness of the entered data in a special form is confirmed by UKEP.
Penalties
The largest fines are provided for carrying out activities without the use of cash registers. The violator, regardless of the form of ownership of the enterprise, will have to pay from 40 to 60 thousand rubles. For individual entrepreneurs, the fine is from 4 to 6 thousand rubles. The same fines are provided for the absence of a seal and / or hologram. Although in practice, the first violation is usually issued a "warning". In addition, there are 12 other types of violations for which a fine may be issued. This is a refusal to the buyer to issue a check, the use of an apparatus that does not meet the requirements of current legislation, the use of equipment in non-fiscal mode, and so on.