How to register a cash register for an individual entrepreneur

The entire procedure for registering cash register equipment on the tax website takes no more than 20 minutes. However, at some stages of the process there are risks of making mistakes that can lead to a violation of the procedure for using cash registers and even damage the fiscal drive.

In addition to online registration of a cash register through your personal account on the Federal Tax Service website, you can personally contact any tax office in the country and register a cash register on the spot, as well as register a cash register from the personal account of the fiscal data operator. But in this article we will look specifically at registering an online cash register on the nalog.ru portal.

Before you start registering an online cash register, make sure that you:

chose OFD and entered into an agreement with him
purchased a qualified electronic signature (CES)

Key points of switching to an online checkout

According to the current version of the law “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment” dated May 22, 2003 No. 54-FZ, now (with some exceptions) only online cash registers should be used. Such cash registers transmit the necessary information to the tax authority via the Internet online.

If you decide to purchase new cash register equipment, check whether it is included in the official register of cash register machines approved for use in accordance with the new legislation. This register is available on the tax service website.

On the Tax Service website you can also clarify whether a certain cash register model is subject to modernization.

After you decide on the equipment itself, you need to start registering a new or upgraded cash register. You will also need to select a fiscal data operator (FDO), who is entrusted with the function of transferring data from the online cash register to the tax authority. The list of OFD is also available on the Federal Tax Service website.

How to register an online cash register with the tax office: methods

There are three options for registering a cash register with the tax service:

in person at the Federal Tax Service office;
remotely, through your personal account on the website nalog.ru;
using a service department, for example, in Multikas.

The first registration option takes longer and requires filling out an application manually or on a computer and then printing it on paper. Then the application in two copies along with a package of documents is submitted to the regulatory authority. The Federal Tax Service employee gives one copy to the applicant after consideration.

The procedure for registering a cash register through the tax portal has become very popular. This is electronic registration. An electronic signature will be required to register the cash register. The procedure has been introduced since 2021.

Self-registration requires some skills. It can be difficult for a newbie to complete the registration on their own. In case of an error due to incorrect registration, the fiscal drive is blocked, in which case you will have to buy a new one. To avoid financial and time losses, we recommend that you register the cash register through the customer service. At Multikas you can purchase a cash register, a fiscal drive, order the service of registering an online cash register with the Federal Tax Service and connect the OFD.

Let's look at how to register a cash register online step by step.

What documents are needed to register an online cash register?

To register an online cash register, you need to send an application to the tax authorities. According to Law 54-FZ, the application for registration of a cash register must contain the following details:

user name (full name of the organization or full last name, first name, patronymic (if any) of an individual entrepreneur);
TIN;
address and location of installation of the cash register;
serial number and model of the cash register;
serial number and model of the fiscal drive.

Depending on the planned direction of use of the online cash register, additional data is entered into the application, for example, if online payments will be made, then the website address must be indicated in the “Address” line. The corresponding lines are filled in:

when used as part of an automatic device;
when used by a paying agent;
when making payments on the Internet;
during peddling and delivery sales;
when used only for printing strict reporting forms.

The application form is given in Appendix No. 1 to the Order of the Federal Tax Service of the Russian Federation dated May 29, 2017 No. ММВ-7-20 / [email protected] (as amended on September 7, 2018).

And one more thing: before contacting the tax authority with an application to register an online cash register, you need to decide on the OFD, since its data is also entered into it.

The application form completed on paper is submitted to the tax office. You can register an online cash register at any tax office, not only at the one where the organization itself is registered.

In addition to the application, the inspection will require the presentation of originals of the certificate of state registration of a legal entity or entrepreneur (OGRN or OGRNIP), certificate of registration with the tax authority (TIN), documents for a cash register, a seal (if the organization has not refused to use it), and also not do not forget to issue a power of attorney for the representative of the organization performing the registration procedure.

What documents should I fill out when using an online cash register?

In general, the main types of documents issued by a cash register are preserved when using an online cash register. At the beginning of a shift, the “Start of Shift” report is also printed, and when closing a shift, the “End of Shift” report is also printed, but they will contain additional details regarding fiscal data.

The book of accounting for funds accepted and issued by the cashier (form KO-5) does not change its content and purpose - if you keep it, do it in the same order.

Significant modifications have affected the contents of the purchase receipt. It now contains more information. For example, a cash receipt issued by an online cash register indicates the address of the place of purchase. The new sample receipt must indicate the name of the purchase, its price, cost, discounts or surcharges applied, the total cost of the purchase, the rate and amount of value added tax, the method of payment (cash, non-cash), the tax system regime, etc. Fiscal indicators are also indicated in the purchase receipt.

Read more about what an online cash register receipt should look like here.

As for indicating the name of the product (service, work) in the cash receipt, there are relaxations for individual entrepreneurs - according to the order of the Federal Tax Service “On approval of additional details of fiscal documents and formats of fiscal documents required for use” dated March 21, 2017 No. ММВ-7-20/ [email protected] such indicators as name, price, quantity, payment method may not be indicated by entrepreneurs using the simplified tax system, USCHN, UTII, PSN until February 1, 2021.

Read more about the product range at online cash registers in this article.

Under the new procedure, the buyer has the right to demand that the cash receipt be sent to him in electronic form to his subscriber number or email, which he specifies. In this case, the email addresses of the buyer and seller will be entered in the electronic form of the check.

Online cash register provides for the following operations online and document printing: correction cash receipt, receipt return.

Requirements for the cash register

The online cash register must have the following characteristics:

presence of a unique serial code on the case;
the ability to connect to the Internet and transfer data online;
availability of a printing device for FD and a cell for installing a fiscal storage device.

In addition, the new type of cash registers are able to add a QR code and a link to check the authenticity of the receipt.

Registration of the OFD of the cash register with the tax office is possible either through a personal account on the official portal of the Federal Tax Service, or by a personal visit. If an entrepreneur decides to send documents over the Internet, he first needs to obtain a CEP (qualified electronic signature). Only this type of signature gives the right to perform such operations in a “remote” format.

Answers to frequently asked questions

ᐈ What documents are needed to register a cash register for an individual entrepreneur?

To register a cash register, an application is required. When filling it out, the individual entrepreneur will need the following data:

OGRNIP and TIN of the entrepreneur,
name and serial number of cash register and fiscal drive
address where the cash register will operate
name and tax identification number of the fiscal data operator

During the registration process, another document will appear - “Registration Report”. This is the first fiscal document generated by the CCP; it must also be sent to the Federal Tax Service.

ᐈ How to fill out an application for registering a cash register?

The procedure for filling out the application form depends on the option of sending it to the Federal Tax Service: this can be done electronically or, as before, in paper form (in person or by mail).

The “electronic” option is convenient if the individual entrepreneur has a “Personal Account” on the Federal Tax Service website, but this requires a digital signature (the application is signed with an enhanced qualified electronic signature).

To fill out the form on paper, use the form above and the sample for filling it out.

When preparing a “paper” application, you need to consider:

the form must be filled out separately for each cash register, if there are several of them;
You cannot make corrections or print the form on both sides of the sheet;
when filling out on a PC - use Courier New font size from 16 to 18 points (this requirement is taken into account in the form that is posted in the article), you can not put dashes in empty cells and fields;
when filling out manually, the fields must be filled out from left to right (i.e., starting from the very first cell in the field) in capital block letters; dashes are placed in unfilled cells and fields.

ᐈ How to send an application to the Federal Tax Service?

An application for registering a cash register is submitted to the Federal Tax Service

electronically	through the Federal Tax Service website, if the individual entrepreneur has a “Personal Account” on the nalog.ru website (there must be a KEP),
electronically	through the fiscal data operator (OFD, with whom the individual entrepreneur has a service agreement), if he provides such a service;
personally or through a representative	You can contact any Federal Tax Service, not necessarily the one where the individual entrepreneur is serviced; you need to take your passport with you, the entrepreneur’s representative needs a power of attorney and a passport
by mail	send by mail with a description of the attachment

ᐈ How can an entrepreneur obtain a cash register registration number?

The registration number of the cash register is issued by the Federal Tax Service no later than the next working day after receiving the application for registration of the cash register.

The individual entrepreneur will receive the KKM registration number in the same way as the application was sent: electronically, in person or by mail.

ᐈ How to make a CCP registration report and send it to the Federal Tax Service?

Immediately after receiving the registration number, no later than the next working day, you need to activate the fiscal drive: the fiscal drive is inserted into the cash register, the power is connected and the required cash register software is installed - all these steps are described in detail in the instructions for the purchased cash register.

At the cash desk, select the required operation (“fiscalization of the cash register”, “registration wizard”, etc.) and enter the requested information step by step:

FULL NAME. entrepreneur completely,
tax system,
serial number of the cash register and fiscal drive - information is in the technical data sheets and on the case (prepare the data in advance),
registration number of the cash register issued by the tax office.

The cash register will issue the first fiscal document “Registration Report”, information from this report: date, document number, fiscal attribute - must be sent to the tax office electronically or in paper form.

Deadline for sending data to the Federal Tax Service: no later than the next working day after receiving the registration number of the cash register.

ᐈ How to get a cash register registration card?

The tax authority will issue a cash register registration card within 10 working days. If the registration application was submitted electronically, the card will also be sent electronically.

If necessary, the entrepreneur can request a card in paper form. To do this, you need to submit a free-form application to the Federal Tax Service. The tax office will send the card (usually by mail) after receiving the request within 5 working days.

Online registration with the tax office

Registering a cash register includes several stages. First, on the Federal Tax Service website, a company representative or the individual entrepreneur directly fills out an application and signs (CEP). If he does not have a qualified signature, one will have to be ordered. After this, the tax office checks the information entered in the application, checking it with the register of legal entities and entrepreneurs. In addition, the inspectorate is studying the register of cash registers and fiscal media (FN). After checking, the cash register equipment is assigned a registration number.

Then fiscalization is carried out. The following are entered into the device: the assigned number, information about the FD operator, and the owner of the device. This can be done either by the entrepreneur himself or by special organizations. The latter option is more convenient because it allows you to protect yourself from errors and a possible change of the fiscal drive. Next, you need to check the parameters to clarify how correctly the FN works. At the final stage, the tax office issues a cash register registration card. The document must have an electronic signature from the Federal Tax Service.

Let's look at each step in more detail.

Standard application submission

Despite the fact that today many people prefer to submit applications online, you can always make an application in writing, indicating basic information about the organization, information about the drive and cash register.

You can submit your application in person or send it by mail. In addition, registration of a cash register on behalf of a representative is permitted.

The date of acceptance of the application is not considered the day of sending, but the moment the letter with the application is received by the tax office. It is important to remember that you can use the cash register legally only after registration, and not after sending an application that has not yet been reviewed by the tax authorities. This is classified as a violation and carries penalties.

If an entrepreneur unknowingly begins to use a cash register without registration, he must independently report this fact to the tax authorities and correct the violation before a penalty is imposed.

It is not recommended to refuse registration or violate the procedure for using cash registers, since this will attract the attention of tax authorities, and their employees can carry out on-site inspections at retail outlets without warning the entrepreneur about this.

Submitting an application through 1-OFD

On the OFD.ru website you need to register a personal account and then find “Application to the Federal Tax Service”. Below you can see a basic list of cash registers that are subject to mandatory registration.

Figure 1: Checking current hardware

The devices that the user enters are displayed here. There is also a status field that shows the status of the application. You can submit multiple hardware activation requests at once and track them. The applicant will need:

cash register information: serial number;
location;
purposes of application;
entrepreneur contacts.

After this, the “Registration Report” operation is performed at the checkout using:

INN OFD: 7841465198;
server: gate.ofd.ru;
port: 4000.

To complete registration, indicate the data of the fiscal document, the time of receipt, and the fiscal attribute from the completed report. During this time, the following inscription remains in the field for registered cash registers: “The cash register is not ready for operation.” After payment for services, it will be available for use. To pay, you must go to the “Accounts” tab.

Contacting the Federal Tax Service online

You can register a cash register on the website of the Federal Tax Service of the Russian Federation. It is important to remember that this requires making an electronic signature by contacting one of the departments of the Ministry of Telecom and Mass Communications that is accredited to carry out such activities.

After registering online, the user has a personal account. There you need to find the “Accounting for cash register equipment” tab.

Figure 2: Creating an application for equipment registration

By clicking “Register cash register”, you can see a menu of several items. There is an option called “Fill in application parameters manually.”

After entering the data, they put an electronic signature, indicating the registrar number and information about the drive.

Figure 3: Submitting an application

A field will appear in the general list with the status “KKT registration number assigned.” At the same time, the cash desk will print a receipt, which will display a report on the registration procedure. Similar information will appear in the OFD with which the agreement was previously concluded.

The data from the report is entered into your Personal Account in the “Cash Accounting” section. You need to find the device that is being registered and click on its number. Next, the “Complete registration” button will appear. The date and time of receipt of the report, fiscal indicator and document number are entered there. After this, clicking “Sign and send” will redirect the application to the Federal Tax Service, and the status will change to “FN registration report is expected.”

After the check, the tax authority sends a card as a certificate of the completed procedure. At the same time, the status in your personal account will change - “KKT registered”.

Today, the procedure for activating a fiscal registrar takes little time, and a convenient system on the resources of the Federal Tax Service and OFD allows almost any entrepreneur to easily submit an application and use the cash register legally.

How to register an online cash register step by step via the Internet

The procedure is divided into 5 main stages:

1. Submitting an electronic application to the Federal Tax Service. Its form is approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-20/ [email protected] dated 05/29/2017. The document is drawn up in the “Cash Accounting” section. The application specifies the owner's details, cash register model and other information. The electronic document is certified by digital signature and sent for review to the regulatory authority.
2. Assignment of a registration number. Federal Tax Service employees verify the provided data. After the CCP application is approved, a status about the assignment of a registration number will appear. The pH itself will be indicated next to it.
3. Fiscalization of CCP. The procedure is performed using a proprietary utility. At the checkout, enter the registration number received from the Federal Tax Service, information about the owner and other information. A registration report will be generated containing the fiscal document number, fiscal attribute, date and time of creation. These data are indicated in the “Complete registration” section, certified with digital signature and sent to the Federal Tax Service. It is important to carry out fiscalization within 1 day from the receipt of the registration number. Otherwise you will have to start registration all over again.
4. Receiving a registration card (within 5 working days after fiscalization). When performing a remote procedure, the electronic registration card is certified with the digital signature of the tax authority. If desired, it can be printed on paper. When replacing the FN or changing the data specified during previous registrations, adjustments are also made to it.
5. Transfer of OFD data. Despite the fact that the agreement with the fiscal data operator has already been signed, it lacks registration information. Therefore, working with a cash register will be illegal. To start online data transfer, you must provide information in your personal office of the OFD (the “Connect cash register” tab).

General rules for preparing documents for cash transactions

Cash transactions are carried out by a cashier or other employee, to whom the head of the organization or entrepreneur assigns the duties of a cashier. The cashier must familiarize himself with his official rights and responsibilities by signature. If an organization or individual entrepreneur has several cashiers, a senior cashier is appointed. If necessary, the head of the organization or individual entrepreneur can also conduct cash transactions.

NOTE! The cashier is the financially responsible person with whom the corresponding agreement is signed.

All cash documents, including the cash book, can be prepared in paper or electronic form. Documents on paper are drawn up by hand or on a computer and signed by authorized persons. Electronic documents are drawn up using technical means to ensure their protection from unauthorized access, distortion and loss of information. They are signed with electronic signatures in accordance with the requirements of the Law “On Electronic Signatures” dated 04/06/2011 No. 63-FZ.

Cash documents are signed by the chief accountant or accountant (in their absence, by the manager), as well as by the cashier. If the document is electronic, then it is signed with an electronic signature (EDS). The Ministry of Finance believes that when preparing primary accounting documents it is possible to use a simple electronic signature (letter dated July 17, 2017 No. 03-03-06/1/45323). The cashier is provided with a seal (stamp) containing the details confirming the cash transaction, as well as sample signatures of persons authorized to sign cash documents. The cashier is obliged to compare signatures with samples only if the document is not drawn up in electronic form with an electronic signature. In the case of conducting cash transactions and drawing up cash documents by the manager, sample signatures of persons authorized to sign cash documents are not drawn up.

If there is a senior cashier, transactions for the transfer of cash between the senior cashier and cashiers during the working day are reflected by the senior cashier in the book of accounting for received and issued cash.

Registration of a cash register with the tax office for individual entrepreneurs and legal entities

Federal Law No. 54 defines a list of entities exempt from the use of online cash register systems, for example, stalls selling periodicals, shoe repair shops, manufacturers of metal haberdashery, etc. A complete list of such areas can be found in Art. 2 of the specified legal acts. All other entrepreneurs and organizations (including budgetary institutions that provide paid services) are required to install cash registers and register them with the tax office.

Stores located in areas where there is no Internet can use cash registers autonomously, that is, without transmitting data to the Federal Tax Service in real time. But tax registration is mandatory for them too. In this case, the checks are encrypted and stored on the FN. The inspection will request this information when the owner of the cash register re-registers it in connection with replacing the drive.

Below we will consider a detailed procedure on how to register an online cash register with the tax office, which will allow you to avoid mistakes and register the device in 15 minutes.

Submitting an application

To send an application, the user must go to the Federal Tax Service portal, select the Individual Entrepreneur or Legal Entity section and click the “Login to Personal Account” button. The system will prompt you to select an electronic signature certificate, after which access to your account will open, where you need to perform the following steps:

Go to the “Cash Accounting” section.
Click on the “Register CCP” button.
Select the command for manually entering parameters.

The form requires you to indicate:

equipment location address;
installation location;
models and serial numbers of the cash register and drive;
name OFD.

When filling out the application, you need to tick the mode in which the cash register will operate:

use without an Internet connection (offline);
sale of lottery tickets;
accepting bets and paying out winnings;
acting as a paying agent;
as part of an automated payment system, for example, a vending machine (indicating the device number);
mobile or carryout trade;
online sales (indicating the website);
provision of services;
sales of excisable products.

Online cash register and FN models, as well as OFD names, can be selected from the catalog offered by the system. After filling out all the fields, you must check the data, click the “Sign and Send” button and select the electronic signature certificate. If the application is successfully submitted, a window will appear with the inscription “Request added.”

It is convenient to monitor the progress of the review in the “Information on documents sent to the Federal Tax Service” section. When the request is processed, a “View response” button will appear on the form. As a rule, a response from the tax office is received within one business day. When clicked, a notification about the PNM assignment will be displayed in a pop-up window.

Registering a cash register with the Federal Tax Service remotely and without your participation.

Leave a request and receive a consultation within 5 minutes.

Common registration questions

At the stage of submitting an application and receiving a response, users may have questions, which we will dwell on in more detail.

Where can I find the serial number of the CCP and FN? It is indicated in the passport and on the device body.
What to write in the column “Name of the location where the CCP is installed”? This is a mandatory item in which you must indicate the type of object (shop, office, cafe, etc.) and its corporate name, for example, the “Romashka” store.
What to indicate in the “installation location” for an online store, taxi and delivery trade? In the first case, you need to enter the address of the site through which payment is accepted, in the second and third - the name, model and license plate number of the car.
Where can I find the CCP registration number? Clicking “View Answer” will open a new page where you can download the PDF file. It will indicate the 16-digit RNM.

Particular attention should be paid to the “Installation Address” column. Here you need to indicate the city, street, type (apartment, office, warehouse, workshop, cellar, pavilion, etc.) and room number. This address will appear on the check. If the user makes a mistake and provides incorrect data during registration, inspectors have the right to fine him under Part 4 of Art. 14.5 Code of Administrative Offenses of the Russian Federation.

Fiscalization

The next step after assigning the RNM is to activate the fiscal drive. When registering a device remotely, you can complete this procedure yourself. The procedure depends on the specific cash register model; let’s consider it using ATOL as an example. The essence of this event is to “link” the number of cash register equipment with a specific FN. To do this, you need to write down data about the cash register and its RNM on it:

Connect the device to your computer via USB.
Download commercial equipment drivers version 10 from the developer’s website and install them on your workplace (Download Center → Software → DTO).
Launch the “KKT Driver Test” program.
Go to the “CCP Registration” tab and click the “Properties” button.
Click on the “Test connection” button - if the connection is successfully established, the model and serial number of the cash register will be displayed in the “Result” field.

At this point, the preparation is complete, and you can move on to fiscalization. To do this, you need to launch the driver and open the “Service” section in the menu on the left. At this stage it is important to ensure that the date and time are set correctly. If you register a cash register with the wrong date, the error cannot be eliminated by any software methods, and you will have to change the FN.

In the menu on the left there is a section “Registration of CCP”, in which you need to fill out the following items:

RNM assigned by the tax office (without spaces);
full name of the enterprise (IP);
TIN of the enterprise or individual entrepreneur;
settlement address (installation);
place of payment (for example, an office or a “Everything for Children” store), as indicated when registering a cash register on the Federal Tax Service website;
sender's e-mail (will be indicated on electronic receipts sent to customers);
Federal Tax Service website address - www.nalog.ru;
name of the OFD with which the contract was concluded;
taxation system;
Full name of the cashier and his TIN.

Important! If you enter the wrong TIN of the organization or RNM, you will have to buy a new FN and go through the entire procedure again.

If a cash register system will operate in one of the modes listed in the “Configuring a cash register terminal” section, it must be ticked (autonomous, payments for services, sale of excisable goods, etc.).

The “Agent Signs” block is filled in only if the entrepreneur is one of the listed agents: bank payment, payment subagent, commission agent, etc.

In the upper right corner there is an “Enabled” option. There should also be a checkbox next to it.

After clicking the “Registration” button, the cash desk will print a check (registration report), which will still be needed to complete the procedure on the tax website.

On all POS systems and push-button autonomous cash registers, the fiscalization procedure has approximately the same procedure. In the case of Evotor and other smart terminals, FN can be activated on the device itself without connecting to a PC.

Completing registration

After fiscalization, the user has one step left - return to the nalog.ru website, go to the “Cash Accounting” section and click the “Complete registration” button. In the window that opens, you need to specify data from the report (printed during fiscalization):

date and time of generation of the test report;
check number - 1;
fiscal sign.

After clicking “Sign and Submit”, a message will appear indicating that the request has been added. If you refresh the page, the “Status” column will display the status: “KKT registered.” This means that the registration procedure was successful.

There is no state fee for registration. If the process needs to be accelerated, it is recommended to seek help from the OFD or any other company that provides paid assistance in registration.

KKM registration card

Within 5 days after receiving the application, the Federal Tax Service will check the accuracy of the information provided and send the registration card to the owner of the cash register (it will appear in the taxpayer’s personal account). This document confirms that the device is registered with the inspectorate and operates in accordance with the law. It can be printed or stored electronically. The day of issue will be considered the date of registration of the cash register with the tax office.

Before receiving the card, it is technically possible to punch checks through the cash register, but this is not possible. If for some reason the registration is not completed, and fiscal documents not sent by the OFD already appear at the checkout (this cannot be done before registration), after 30 days the cash register will be blocked.

The document is signed with an electronic signature (from the tax office). When replacing the FN or changing the parameters specified during registration, all adjustments are reflected in the card.

Checking cash register on the Federal Tax Service website

To check the registration status of cash registers on the department’s website, you need to log in to your personal account and go to the “Accounting for cash register equipment” section. A list of all user cash registers registered with the Federal Tax Service will open. The table consists of the following columns:

date of registration with the tax authority;
installation address;
OFD;
RN KKT;
equipment model;
expiration date of the FN;
state.

After checking the application, the status “KKT registration number has been assigned” will appear in the “status” column. After entering the data from the first check generated during fiscalization, this field will read: “Cash register registered.”

The main reasons for refusal of state registration: unreliable data in the application form, as well as the absence of a FN or CCP model in the register.

CCT as the main tool

If the cash register is registered as OS, then the costs include all the actual expenses of the organization (excluding VAT) for the purchase of the device:

cost of CCP, FN and OFD activation code;
delivery and installation costs;
cost of commissioning services.

CCP can be classified as fixed assets if the following conditions are met:

not intended for further resale;
will be used for at least 12 months;
economic benefit (income) from the use of CCP.
the cost of all equipment is over 40,000 rubles.

CCT accepted for accounting as fixed assets is reflected in account 08 “Investments in non-current assets”. The generated initial cost of fixed assets put into operation is written off to the debit of accounts 01 “Fixed Assets”. In this case, the cost of the equipment is repaid through depreciation.

CCP as an inventory

Cash register equipment costing up to 40,000 rubles per unit can be included in the inventory. In this case, the cash register is accepted for accounting in the amount of the organization’s actual costs (excluding VAT). Expenses include all costs directly related to the purchase of an online cash register. CCP is accounted for on account 10 “Materials”. When it is put into operation, the cost is debited to cost accounts (20 “Main production”, 26 “General expenses”, 44 “Sale expenses”). Moreover, in order to ensure the safety of these objects during operation, the organization must organize proper control over their movement. This can be conveniently accomplished through the use of an off-balance sheet account.

How to write off cash register?

There is no need to store an unusable or old cash register (a storage period of 5 years is established only for fiscal drives). You cannot throw the CCP in the trash. Cash register equipment belongs to production and consumption waste of hazard class 4, and it must be disposed of in a specialized company. The write-off of cash registers occurs based on the decision of the commission. The General Director creates a commission that draws up an act indicating the reasons for the write-off and data on its transfer for disposal. If the online cash register has a residual value, then it can be taken into account when calculating income tax on the date the manager approves the act of writing off the fixed assets.

Simplified procedure for cash management for small businesses

A simplified procedure for cash transactions has been established since June 1, 2014. According to it, individual entrepreneurs can refuse to issue a receipt and debit order, and also not maintain a cash book. The responsibilities of an individual entrepreneur are only the preparation of settlement and payroll statements when paying wages to individuals or other remuneration in cash.

In addition, individual entrepreneurs and small organizations with up to 100 employees and revenue of up to 400 million rubles per year may not comply with the cash balance limit. But if individual entrepreneurs and small organizations are comfortable maintaining cash documents, they have the right to do so.

Cost of online ticket offices and services

From July 1, 2021, it will be possible to use only those cash registers that can transmit information about punched checks.
But this does not mean that you will have to buy a new online cash register for this. Some models will simply need to be improved by installing a fiscal drive and special software. Unfortunately, the cost of a complete replacement is currently difficult to estimate, but manufacturers of cash registers assure that online machines will be comparable in price to the old ones. However, the benefits for organizations when using new types of devices will be obvious. Firstly, there will no longer be a mandatory need to enter into an agreement with a service company. In addition, the procedure for registering a cash register with the tax office will be simplified.

At the same time, you will need to conclude an agreement with the OFZ operator, who will act as an intermediary between the company and the tax office. Approximately, the cost of such services will be about 3,000 rubles per year. The outlet will also need to provide an Internet connection.

The average price for servicing a cash register is now 6,000 rubles per year. Thus, savings from switching to an online cash register from 2021 will amount to up to 3,000 rubles annually.

Responsibility for violations of registration of cash transactions

Violation of the procedure for working with cash and the procedure for conducting cash transactions in 2021 is punishable. Violations include failure to receive cash proceeds, failure to comply with the cash limit, settlements with counterparties in cash in excess of established norms, and failure to comply with the procedure for storing funds. For such offenses an administrative fine is provided under Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

If cash discipline in 2021 does not meet the stated requirements, violators will be fined:

for officials - from 4,000 to 5,000 rubles;
for legal entities - from 40,000 to 50,000 rubles.

Order a cash register

Sources:

https://kontur.ru/articles/4692
https://nalog-nalog.ru/kkt_kkm_kassa/kakie_dokumenty_nuzhny_dlya_registracii_onlajnkassy/
https://credits.ru/publications/raznoe-o-finansakh/kak-zaregistrirovat-kassu-v-ofd-i-nalogovoy/
https://onlainkassy.ru/info/registraciya-fn-v-fns.html
https://nalog-nalog.ru/buhgalterskij_uchet/dokumenty_buhgalterskogo_ucheta/nyuansy_dokumentalnogo_oformleniya_kassovyh_operacij/
https://astral.ru/articles/ofd/11961/
https://www.B-Kontur.ru/enquiry/321
https://www.klerk.ru/buh/articles/495477/

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How to apply to register a cash register online?

A prerequisite for remote registration is, first of all, opening a personal account on the Federal Tax Service website (nalog.ru). Without it, it is impossible to submit an application and go through the remaining stages of the procedure. In addition, you will also need:

Receive an electronic signature: without a qualified digital signature, you cannot use your personal account, or sign an application for subsequent registration of equipment. The signature must be completed through an operator accredited by the Ministry of Telecom and Mass Communications.
Have a cash register with a fiscal drive (FN): it must fully comply with the provisions of Law 54-FZ of May 22, 2003.
Draw up an agreement with the operator (OFD): this is a legal entity that receives and processes information received from cash register equipment, then sends it to the tax office. The OFD must be included in the register of the tax office.

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Once these conditions have been met, you must begin completing your application. In your personal account, go to the “Accounting for cash register equipment” section, find the cash register registration button and go to the item in the list to fill out an application. The following information must be entered into the form:

Address of the place where the equipment is located. This information is downloaded from the address registry, so sometimes you find that a specific address is not listed. It is impossible to add it yourself, so in such a situation you need to contact local authorities. Only after entering the address in the register will it be possible to make a request to the tax office.
Name of the equipment installation location. If it is located indoors, its purpose must be indicated. This could be a kiosk, a store, an entertainment venue, etc. If the device is intended for an online store, enter the website address. When a cash register is required to be placed in a vehicle, its make and number should be entered.
Models and serial numbers of equipment. In the appropriate field, select the cash register model from the list, and the number can be found in the device passport. The serial number of the device is indicated on the case. When writing the FN number, its presence in the State Register is checked. If the number is not found there or is entered incorrectly, the user will receive an error message.
Purpose of CCT. It depends on the direction of activity of the entrepreneur or company. Thus, owners of vending machines indicate that the cash register is part of an automatic device for payments, and online stores choose the clause that the equipment will be used for payments on the Internet. If no purpose corresponding to the organization’s activities is found, there is no need to fill out anything in the paragraph.
OFD. It is required to indicate the operator with whom the taxpayer has an agreement. After filling out the data, all that remains is to secure the electronic signature. The owner of his personal account will receive a message that his request has been added, as well as a link to view all documents sent to the inspection. Usually, a day after sending the application, the CCP receives a registration number, but theoretically, documents can be processed up to 10 days. The pH remains unchanged throughout the entire life of the device.

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Additional nuances

In 2021, amendments were made to the law “On the use of cash registers”, as a result of which most individual entrepreneurs and companies were required to switch to the use of online cash registers by July 2021. And entrepreneurs who received a deferment until July 2021 must now know how to register an online cash register themselves in order to register it by this deadline. The exception, according to the second paragraph of the Law, is small business owners who are engaged in:

trade in drinks and dairy products from tanks;
ice cream trade;
trade in periodicals in kiosks;
supply of food to educational institutions;
sale of church paraphernalia;
selling goods at fairs and counters;
selling vegetables and fruits on sale;
food peddling;
sale of bonds and shares;
sale of transport tickets.

Entrepreneurs providing certain types of services are also indefinitely exempt from the need to register cash registers. The list includes individual entrepreneurs who:

repair shoes;
rent out housing;
are engaged in making keys;
own a photo studio;
are engaged in cutting down trees;
cultivate land plots;
provide nanny/nurse services.

Individual entrepreneurs operating in hard-to-reach areas, far from communication networks, should be placed in a separate category. Before registering a cash register themselves, they must select its purpose on the website, indicating that the device will be used to operate only in offline mode. This means that stores operating in hard-to-reach regions must use cash register systems with a fiscal drive, but offline and without an agreement with the OFD.

As for the owners of online stores, 54-FZ obliges not all entrepreneurs to register a cash register by July 1, 2021. The following cases are exceptions:

The online store works exclusively with business entities, and not with individuals, that is, its activities involve only non-cash payments.
Buyers are issued receipts not by the store itself, but by the courier service that organizes delivery for them.
Payment to the store is made by cash on delivery, while IM sends goods to customers by mail. In this case, the use of a cash register and the issuance of receipts are not a prerequisite.