How to deregister an online cash register when closing an individual entrepreneur, what to do with the cash register when liquidating an individual entrepreneur?

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To deregister a cash register, it is enough to correctly fill out the appropriate application and send it to the Federal Tax Service. The document can be presented during a personal visit to the tax office or sent electronically through the website nalog.ru or your personal office of the OFD. Its form, as well as the procedure for filling it out, are approved by the authorized body. The basics of the procedure are set out in Art. 4.2 Federal Law-54. Below we will discuss how to deregister a cash register with the tax office.

Causes

The online cash register must be deregistered from the tax office directly by its owner. That is, to the person to whom it is documented and who was involved in registering the device. But in some cases, the Federal Tax Service handles the procedure without the participation of the businessman.

The owner deregisters the cash register on the following grounds:

the cash register becomes the property of another person, which often happens in the case of sale, lease or other similar consequences;
the online cash register is lost or stolen;
The CCP has lost its functionality as a result of a breakdown and cannot be repaired.

Situations forcing tax authorities to deregister a cash register without the participation of a businessman:

non-compliance of the device with established requirements, as a result of which its use is contrary to legal norms;
the period of validity of the FN ended more than a month ago, and the owner of the cash register did not replace the drive in a timely manner;
the business entity ceased its activities, which was recorded in the state registers of individual entrepreneurs or legal entities.

When a cash register is deregistered unilaterally, the owner is notified of this by mail or online (a notification is sent through the user's personal account on the Federal Tax Service website).

If the fiscal drive fails, while the functionality of the cash register is maintained, as evidenced by the normal operation of another FN installed in the device, deregistration of the cash register is not expected. A damaged drive must be replaced, followed by re-registration of the cash register.

Removing 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 deregistration of 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 economic activity 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 based on daily Z-reports at the end of the working day.
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 1. Call a service center specialist. Before going to the tax office, call a service center specialist. A company employee will show up at the time you specify and take a fiscal receipt from the cash register. Attach the receipt to other documents required to deregister the cash register. Read also the article: → “”

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 is reliable, because you will be sure that the documents have been 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 in the KM-2 form.

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.

How to deregister an online cash register owner

Let's look at how to deregister an online cash register. The action algorithm is as follows:

1. Formation of the corresponding application for the purpose of sending it to the Federal Tax Service. The application is submitted in paper or electronic form. The regulatory authority has not established strict rules regarding the form of this document.
2. Creating a report on closing a financial fund. The drive is not used at another cash register, so it is considered already “used material”. Data from the report on closing the FN archive is submitted to the tax office along with the application. Exceptions are cases when it is impossible to remove the report (the drive is lost or out of order).
3. Receiving a card about deregistration of the device.

Each stage is discussed in more detail below.

Closing procedure

Drawing up an application for deregistration of a cash register

What should be contained in an application for deregistration of a cash register

The application must indicate:

full name of the organization or full name of the individual entrepreneur;
INN IP or LLC;
model and serial number of the unit;
the reason for deregistration of the cash register (in case of theft or loss);
data on the number of sheets of the application (001 - sheet if the application is submitted by the head of the organization or individual entrepreneur personally, 002 - if by his representative);
information about the person submitting the application (full name).

Note: if the application to close the cash register is submitted by a representative, then it is necessary to fill out the second sheet of the document, where you need to indicate the name of the document certifying the authority of the representative.

about deregistration of the online cash register.

Figure No. 2. Application form for deregistration of the cash register. Source: website consultant.ru

to close the cash register.

Figure No. 3. Sample of filling out an application for deregistration of a cash register. Source: website consultant.ru

What documents must be attached to the application?

Along with the application, you must provide a report on the closure of the fiscal drive.

Submitting documents to the tax authority

You can submit an application to close the online cash register:

by personally contacting any tax authority;
remotely, via LCN.

When submitting a document through your personal account on the Federal Tax Service website, it must be signed with an enhanced qualified electronic digital signature.

Formation of a card on deregistration of cash register equipment

Within 5 days from the date of submission of the application (placing it in the LKN), a card is generated to deregister the cash register, which is sent to the user within 5 days to the LKN on the website of the Federal Tax Service or OFD.

Note : if the user wants to receive a card in paper form, he has the right to apply for it to the tax authority.

Card verification

The card confirming the deregistration of the cash register must include the following information:

Full name of the individual entrepreneur or full name of the organization;
TIN of an individual entrepreneur or organization;
model and serial number of the cash register;
date of deregistration.

Completion of the process of deregistration of cash registers

The cash register is considered deregistered from the moment the card is generated. You can register a new cash register through the taxpayer’s personal account on the Federal Tax Service website, as well as by personally contacting the tax authority.

Filing an application

The first stage of deregistration of a cash register is the formation of a corresponding application. As mentioned above, it can be in electronic or paper form.

The application can be submitted:

through your personal account on the Federal Tax Service website;
upon a personal visit to the nearest branch of the Federal Tax Service;
in your OFD personal account.

To certify an electronic document, an electronic digital signature is used, which was issued to the owner of the cash register or his authorized representative.

Submitting an application in your personal account on the Federal Tax Service website

Since May 29, 2017, Federal Tax Service Order No. ММВ-7-20/ [email protected] , approving the application form.
The application shall indicate the following information:

name of the company (as in the constituent documents) or full name. Individual entrepreneur, if he is the owner of the cash register;
TIN;
CCT model;
number assigned to the equipment at the manufacturer’s plant;
reason for deregistration of equipment.

The application includes a section where data from the report on closing the financial fund is indicated. It is filled in after the corresponding procedure has been completed.

Paper application form

Applications for deregistration of the cash register with the tax office can be found here (KND form 1110062).

If the reason for deregistration of the cash register is its transfer to another owner, the application is generated within 1 business day from the moment the transaction is concluded. The same period is given if the fact of theft or loss of the device is discovered. If there is a breakdown of the cash register or financial register, an application for deregistration is submitted within the next 5 working days.

How to deregister an online cash register with the Tax Service

In cases where the online cash register is subject to deregistration by the user himself, it is necessary to perform actions in 2 stages:

Stage 1: submit an application to the Federal Tax Service in the prescribed form

It can be submitted:

Electronically via:

taxpayer’s personal account on the Federal Tax Service website;
user’s personal account on the website of the Fiscal Data Operator.

In paper form - upon personal contact by the owner of the online cash register to the department.

The application form for deregistration of a cash register with the Federal Tax Service (form according to KND 1110062) and the procedure for filling it out are given in Order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20 / [ email protected] (Appendices No. 2 and No. 6, respectively) - LINK.

Applications for deregistration of cash registers (form according to KND 1110062) in Excel format can be found HERE.

The application - in paper or electronic form, must be sent to the Federal Tax Service:

no later than one business day following the day on which the online cash register was transferred to another business entity, lost or stolen;
no later than five working days following the date in which the online cash register breaks down.

The general procedure for deregistering a cash register with the Tax Service is given in Art. 4.2 of Law 54-FZ - LINK.

When submitting an application, it is also necessary to generate a report on the closure of the fiscal drive at the cash register. If the cash register is stolen or broken (or if the FN is broken), then, of course, such a report will not be able to be submitted to the tax authorities. The following options are possible here:

a) the cash register is broken, but the fiscal drive is in order;

In this case, you need to take out the FN and take it to the Federal Tax Service along with a paper application. Tax inspectors independently calculate fiscal data from the drive using special equipment.

b) the fiscal drive is broken (and in this case, it doesn’t matter what’s wrong with the cash register - you still won’t be able to read the fiscal data);

In this case, the owner of the cash register needs to contact the manufacturer of the online cash register and ask for an examination of the FN. If it shows that it is still possible to read fiscal data from it (that is, it turns out that there was a “glitch” or the user simply incorrectly configured the fiscal drive for reading), then within a period not exceeding 60 days from the date of filing the application with the Federal Tax Service the user will have to send a report to the department on the closure of the fiscal drive. And if there is no technical possibility for this, you also need to bring the drive to the Federal Tax Service for reading.

If the examination confirms that fiscal data cannot be calculated, then the report will not be submitted to the Federal Tax Service.

c) the cash register along with the storage device was stolen.

In this case, the legislator does not regulate the procedure for providing information supplementing the application. But during a subsequent audit, the Federal Tax Service may ask the taxpayer to present documents confirming the theft of the online cash register. For example, internal investigation materials or a copy of an appeal to law enforcement agencies.

“Offline” scheme of interaction with the Federal Tax Service - when the application is submitted in paper form and is accompanied by reading data from the fiscal drive directly at the territorial representative office of the department, it is used as a standard one if the online cash register is used in an area remote from communication networks (but if it is technically possible It is still possible to submit an application through your Personal Account - for example, via satellite Internet, then it can be used - however, the fiscal drive, however, will have to be brought to the Federal Tax Service for reading).

The “offline” scheme will have to be used if the reason for deregistration of the cash register is the end of the life of the financial fund. The fact is that in this case the drive is automatically blocked, and a report on its closure cannot be generated. You will also have to take it to the Federal Tax Service.

Stage 2: wait for the Federal Tax Service to send a card for deregistering the online cash register.

Tax authorities have 10 days to prepare the card after receiving an application from a cash register user. If the Federal Tax Service deregistered the online cash register on its own, then within 5 days after this the card must be prepared and sent to the user.

In general, the card is prepared electronically and posted in the Personal Account on the Federal Tax Service website. But you can request it by contacting the tax authorities in paper form.

The procedure for obtaining a card form for deregistration of an online cash register on paper is given in Appendix No. 10 to the order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20 / [email protected] - LINK.

Generating a report on closing a financial fund

Before deregistering the cash register, the user generates a report on the closure of the financial fund. The data contained in it is transferred to the Federal Tax Service along with the application.

If it is impossible to generate a report on closing a financial fund because it is out of order or the cash register was stolen (lost), providing such data is not required. Also, the reason for the lack of performance of the drive may be a manufacturing defect. In this case, it is also not always possible to read data from it.

Confirmation of the loss of functionality of the FN is a document from the manufacturer, to whom the device is sent for examination. Its results must be ready no later than 30 working days from the date of receipt of the drive by the manufacturer. He transfers them both to the user himself and to the tax authorities through the cash register office.

If the ability to read data from the device’s memory is confirmed, the user must transfer it to the Federal Tax Service within 60 days from the date of generating an application to deregister the cash register. The examination is carried out by the manufacturer free of charge if the cause is defective products.

If the fiscal drive is operating normally, a report on its closure is generated according to the following scheme:

1. Make sure that the OFD of all checks based on the results of cash transactions is sent. If not all data is transferred to the operator, an error will be displayed when archiving information on the FN. You can view the number of untransmitted fiscal documents in the shift closing report or in the cash register service settings (depending on the model). The number should be “0”.
2. Generate a report by selecting the close archive command (detailed instructions can be found in the user manual developed for a specific model).
3. Extract the FN after generating the check.

How to deregister a cash register from the tax office: key features

Previously, the procedure was much more complicated. At a minimum, because without the involvement of technical specialists from the service center, it was impossible to correctly read the data in order to provide it to the Federal Tax Service. Accordingly, third parties came into play, on whom the timing depended. And the freezing of the trading floor at the time of the operation is quite common when working with outdated equipment.

In addition, a massive package of various documentation was needed. It had to be collected and transported or personally taken to the competent authorities. The task is not so much difficult as it is confusing and lengthy. The new procedure is simplified, but has a number of its own features. The algorithm for the following actions largely depends on the reasons for the closure and termination of functions.

Card on deregistration of cash registers

The cash register is considered deregistered from the day the tax authority generates a deregistration card certified by an enhanced CEP. It is sent to the device owner electronically within 10 days from the date of application.

It contains the following information:

name of the organization, and if the user of the cash register is an individual entrepreneur, then his full name. fully;
TIN;
model name;
number assigned to the equipment at the manufacturer's factory;
date of deregistration of the cash register.

Upon request, the Federal Tax Service is obliged to provide the card in electronic form, and if the entrepreneur expresses a desire, then on paper.

Actions in your personal account

The process of deregistering a cash register through your personal account on the Tax Service website is very simple. You need to log in, then go to the “Cash register accounting” section, select a cash register and click the “Deregister” button.

The system will open an application form in which you need to indicate the closing date and time, fiscal document number and fiscal attribute. When the form is completed, you need to click “Sign and Submit.” As a result, the system will report that a request to deregister the cash register has been generated:

Removing the cash register from tax registration

If a cash register is deregistered without the participation of its owner, the application is not submitted. The Federal Tax Service sends a notification to the user, and he, in turn, generates a report on the closure of the financial fund. The data is transmitted to the supervisory authority within 60 working days from receipt of the notification. An exception is the situation with the detection of inconsistencies in CCP FZ-54. In this case, the businessman will have to seize and present the drive itself after 30 days. Federal Tax Service specialists will independently read the information.

The cash register is considered deregistered from the day the corresponding card is generated. The owner of the cash register receives it no later than 5 working days from the date of creation.

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;
application for deregistration of KKM;
personal passport of the applicant or representative by power of attorney;
technical passport of cash register equipment and separately a passport of 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;
cash book 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 are given to the tax inspector and the procedure for deregistering the cash register is 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.

Removing a cash register from registration in Multikas

Thanks to the specialists of the Multikas company, you can remove the cash register from the tax office in 1 day without visiting the Federal Tax Service.

Comprehensive service includes:

closing the drive archive;
filing a corresponding application with the Federal Tax Service;
generating a report on closing the financial fund;
clearing registration information from the cash register memory.

If you do not have an electronic signature, you can also obtain it using the Multikas company. Qualified specialists with extensive experience will perform their work efficiently and quickly.

The FN must be kept by the user for 5 years, starting from the date of completion of use. This requirement does not apply to cases of loss or theft of the device along with the fiscal drive.

Need help deregistering your cash register?

Don’t waste time, we will provide a free consultation and deregister your online cash register with the Federal Tax Service.

The first withdrawal method is through the taxpayer’s personal account

The most convenient and easiest way: you can cancel your registration without leaving the table. To do this, you need to go to your personal account, open the cash register section and select the online cash register that you want to deregister . After this, the system will prompt you to fill out an application using the KND form 1110062 and send it for verification. The application is accompanied by data from the report on the closure of the financial fund.

Deregistration occurs within a few minutes. If this does not happen, do not rush to panic: by law the tax office is required to do this within 5 days.

The process of deregistering an online cash register

When sending the application, you must sign it with a qualified electronic signature - digital signature . This is where an ambush awaits many. If you close your business and sell your property, you will no longer need a signature, and the one with which you registered the cash register the first time is long overdue. Making a new signature is not an option: you will have to pay from 1,500 rubles for this just to use it just once. If you are not limited in funds, then this is possible, but it is better to take a different path. About what exactly - the next point.

Re-registration of cash register

If you do not want the operation of your cash register to be blocked due to the expiration of the fiscal drive, you must replace it in advance. However, this procedure will require re-registration of the cash register.

To do this, you must submit an application for re-registration in your Personal Account on the Federal Tax Service website or in person at any branch of the Federal Tax Service. An application for re-registration is submitted in the same way as an application for deregistration of a cash register no later than one business day after making changes to the cash register card. According to paragraph 4 of Art. 4.2 of Federal Law No. 54-FZ, the application must reflect the data submitted during registration of the cash register, which is undergoing changes. It is also necessary to generate a report on the closure of the financial fund and send it to the Federal Tax Service.

After checking the information provided, the tax service will send a cash register re-registration card to your Personal Account on the Federal Tax Service website or through the OFD within 5 working days. You also have the right to request a paper copy if required.

If you need to re-register a cash register that operates in a hard-to-reach area without the ability to connect to the Internet, just as in the case of deregistration of a cash register, you must provide the Federal Tax Service with the entire array of fiscal data from the Federal Tax Service along with an application for re-registration.

Whatever the reason for the need to re-register or deregister your cash register equipment, the Rustekhprom company will help you do this without errors and time costs. Contact us!