When cash is taken for goods and services in a business, a cash register is usually required. In some cases, you can do without it. According to new requirements, registration of cash registers is required. To do this correctly, you need to familiarize yourself with some of the nuances.
Who does not need a procedure?
Entrepreneurs performing cash and bank card payments use cash registers. But they are not needed in the following cases:
- work takes place on UTII or PSN;
- lottery tickets are sold;
- non-alcoholic products are sold;
- catering for people studying and working at school;
- sale of kerosene, milk, fish, vegetables;
- sales of goods at an exhibition, fair, market;
- reception of glass containers;
- with retail sale;
- sale of postage stamps;
- sale of religious goods.
Where does the registration take place?
The procedure is performed by the tax authority at the place of residence. Legal entities must be contacted at the location of the organization. If they have units in which KKM is applied, then the procedure is considered mandatory in the tax authorities at the location. For example, if an LLC has several stores in different cities, then registration of cash registers in each city is required.
Individual entrepreneurs register cash registers with the tax inspectorate at the place of residence. Is there a liability if you do not apply at the registration? A fine is imposed on IP and LLC.
Required documents
First you need to write an application for registering a cash register. Its form is approved by the Order of the Federal Tax Service of Russia. It is also necessary to attach documents for registering a cash register:
- device passport issued upon purchase of cash register;
- maintenance contract.
The agreement is concluded with a KKM supplier or with a technical service center. Documents must be submitted to the tax in originals. If there are none, then registration cannot be performed.
You also need to provide the IP document proving the identity of the IP. A legal entity must provide confirmation of the ability to act from the organization. If the documents are submitted by the representative, then he must have a power of attorney. The tax has no right to demand documents for the premises in which the device will be used.
In practice, there are situations when they ask about such documents as a certificate of registration, registration. In order not to delay the procedure, it is advisable to know in advance what documents are required.
Registration Features
Registration of cash registers must be performed within 5 days from the provision of tax documentation. Employees must notify the applicant of its receipt.
If defects are found in the documents, for example, something is missing, then it can be done within 1 day after notification. If you skip this period, then registration will be denied.
Equipment inspection
There is a generally accepted procedure for registering a cash register. This is established by law, and if the rules are not followed, liability is provided.
Before registration, the device is inspected. A specific time is assigned for this procedure. If it is not carried out, then registration will be refused. Inspection of KKM is carried out by a specialist supply or central heating service.
Registration Rules
If the equipment and documents have no comments, then register cash registers. Information about the device is entered in the CCP accounting book, which is controlled by the tax authority.
The entrepreneur must provide a passport of the device where a special mark is placed. After that, an equipment registration card is issued, an account ticket and documents. Employees carry out the certification of the cashier’s magazine - the operator. There is no service charge.
Requirements for KKM
Only the equipment that is in the state register needs to be registered. The device must show in the receipt details that may differ in each type of activity. Therefore, you should consider in which industry KKM will be used.
For the use of equipment, it will be necessary to conclude an agreement with a special enterprise that will carry out technical support of the equipment. Without this document, the device cannot be registered. A cash register without registration cannot be used.
Equipment selection
The device must be selected correctly. If the model is not in the state registry, then such a technique is prohibited. The device must have a hologram "State Register" with the designation of the year, number and name of the device.
A cash register check must have information such as:
- name of document with number;
- date;
- Name of the entrepreneur;
- TIN;
- name and quantity of goods;
- Amount
- position and name of the employee.
There is a check machine that does not have an ECLZ memory block. Such a device is not considered a CCP, so it will not be possible to register. NPM is used by payers of UTII and PSN.
Refusal to register KKM
The registration procedure may be refused if there is a lack of documents, the entrepreneur does not appear to inspect the equipment. Other reasons include:
- contacting the wrong tax authority;
- false information in the application;
- finding KKM on the wanted list;
- equipment malfunctions or lack of signs, seals;
- no access to the device.
Refusal of registration may result in case of presentation of a device that is not included in the state register. This applies to the expiration of depreciation of KKM. The main requirement, due to which the registration takes place, is the inclusion of the device in the registry.
An exception are situations when the device has dropped out of this document. If such a device is registered, then it can be used until the end of the depreciation period (up to 7 years). But if KKM was bought from someone, then it will not work to register it.
The used device can be registered at:
- change of organization name;
- reorganization of a legal entity;
- change of location of the company;
- recovery of IP;
- the introduction of CCP in the authorized capital;
- registration of a legal entity by the founder of the IP.
For the use of a device with violations, liability is provided. Large fines are imposed on individual entrepreneurs and legal entities.
The operation of the equipment is 7 years, after which deregistration is required. For sale, cash registers are in a non-fiscal state, so the meter is disabled. The fiscalization process is considered mandatory. When registering a supported device, you need to reset the fiscal memory.
When registering with a tax inspector, the serial number, TIN and organization name are entered into memory. Then a password is approved, which serves as protection against illegal entry into the device. Then the seal is installed, and the introduction of the amount completes the procedure. This is necessary to examine the correct details. The inspector of the Federal Tax Service and the applicant sign a registration document. The cash register device will have its own number, after which it is considered registered.