Ip for rent with a cash register and a card. The priority areas of activity of the "Super-Firm" company are such services as Renting or cash registers

Attention! This material is about how to remove the cash register tax-registered... If you are interested in how to withdraw a report from the Z cash register (regular cash withdrawal), click!

Entrepreneurial activity is not always simple and cloudless. Sometimes it also happens that you have to close the business and store all the working equipment in a far corner. But if counters, furniture, computers, etc. can simply be hidden away or tried to resell, then you need to do differently with cash registers.

Before finally putting it on the shelf or putting it up for sale, it is necessary to deregister it with the tax office.

Moreover, this should be done not only in the event of a business closing, but also in some other situations. Let's take a closer look at this topic.

We remove cash registers from the register: reasons

The need for a complete removal of cash registers from the tax authorities or their re-registration may arise in a variety of circumstances. This could be:

liquidation legal entity (enterprises or organizations) as well as IP closure;
voluntary replacement of a cash register with a more functional and new model;
forced replacement of obsolete cash registers due to the fact that it was deleted from the list state register. You can operate a cash register no more than 7 years from the date of its release;
theft of cash registers. In this case, it will be necessary to present a police certificate to a tax specialist;
leasing, donating, or selling to another company or individual entrepreneur;
force majeure (fires, floods, destruction of buildings, etc.);
changes in the relevant part of the legislation;
in cases where the cash register for some reason is not used in work. This is especially important if its further use is also not planned, but, at the same time, both company employees and unauthorized persons have access to it. To avoid unauthorized and uncontrolled use of the cash register, it must be deactivated.

Why remove cash registers from the tax authorities

It is necessary to deregister cash from the tax authorities regardless of what caused the termination of their application. It must be remembered that the data on each used fiscal registrar or cash register is in the database of the tax service. And if so, it means that they must undergo regular maintenance and timely maintenance.

If the cash register is not removed from the register, representatives of the tax inspectorate can at any time drop in to check for the correct issuance of cash receipts to buyers or consumers of services.

This is especially true of individual entrepreneurs, since it is them in which case it is easiest to find (at the place of residence indicated when an individual entrepreneur is registered with the IFTS). The most unpleasant thing will be if the representative of the organization or individual entrepreneur will not be able to answer the question of where the cash register equipment registered to his company is located.

And of course, it is worth remembering that without removing the cash register from the tax service, it will not be possible to sell or donate it.

The procedure for removing cash registers from registration

In short, the process of removing the POS printer from tax accounting occurs in several stages:

preparation of a set of documents;
consulting and engaging a service center employee in the procedure;
visit to the tax office.

If everything is done in order and correctly, then the process of deregistering the cash register itself will take no more than half an hour.

What is important when deregistering a cash register

The main meaning of the operation to remove the cash register from registration with the tax authorities is so that they can check how the information in the cash register corresponds to the information in the fiscal memory, as well as the subsequent deactivation of the device, and the transfer of ECLZ data for storage. It should be noted here that there is no strict regulation of this procedure, therefore each region of the Russian Federation regulates this process in its own way.

Before you go to the territorial department of the tax service, you need to clarify exactly what requirements are imposed on the procedure for deregistering the cash register from the exact department of the Federal Tax Service, in which it was registered.

Attention! Sometimes tax authorities require that the withdrawal of fiscal reports from cash register equipment be carried out only in the presence of their representative. In this case, you need to agree in advance with the engineer from the technical service center so that he can drive up to the tax office at a certain time. An individual entrepreneur or an employee of a company applying for the removal of a cash register from registration must have everything with him required documents and the cashier itself.

It should be noted that not all territorial inspectorates are so strict about this process. Some do not require you to bring cash registers to them and invite a technical specialist, they are limited to checking documents, the main thing in which is the correct execution and resolution of a certified technical center.

In even more simplified schemes, the employees of the service centers independently remove the EKZL block and collect all the documents to remove the cash register from the tax office. In this case, the owner of the cash register only needs to personally drive up to the tax office with a statement or send a representative there with a power of attorney. This must be done either on the same day, or, if it is established in the rules of the local territorial tax inspectorate, within three days.

Before removing the cash register from tax accounting, you need to make sure that all tax reports for the current time have been submitted on time, there are no debts to the tax authorities, all bills from the organization serving the equipment have been paid.

In addition, it will not be superfluous to once again check the correctness of entering the information in the cashier-operator's log, and check the maintenance log.

Documents for removing cash register for tax

After all the necessary preliminary checks and operations have been completed, it is time to start creating a package of documents for the tax office. It includes several important documents, without which it is impossible to deregister the cash register. Here is a list of these documents:

card issued when registering a cash register with a tax office;
personal passport of the applicant or proxy representative;
technical passport of cash registers and a separate passport of the EKLZ unit;
cashier-operator's journal;
technical specialists call log;
copy of the balance sheet certified by the tax office for the last reporting period;
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 them for a full analysis of the information on the cash register.

From the employee of the service center, the tax authorities will require:

a receipt with a fiscal report for the entire period of use of the cash register;
act of taking readings of cash meters;
one check-report for every last three years of cash register operation;
monthly fiscal reports also for a three-year period;
check for closing the device's memory archive;
report on the EKLZ memory block;
act of transferring 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 the above documents are given to a tax inspection specialist, and the procedure for deregistering the cash register is completed, you can do whatever you like with the cash register: sell, rent, give to the commission department of the technical center, donate, just put in angle. However, it is worth remembering that if the cashier model is deleted from the state register, its further use will be impossible. In this case, the cashier can only be thrown away.

In this article, we will look at how to deregister cash register machines in 2020. We will figure out whether it is necessary to deregister the cash register. We will find out when to deregister. Let's analyze the necessary documents for withdrawal.

Do I need to deregister the cash register and in what cases? This issue is puzzled by many entrepreneurs and organizations using CCP. Today we will talk about the procedure for deregistering cash register machines: in what cases the cash register should be removed from the register, what documents will be required for this, how to check the registration of cash register machines with the Federal Tax Service. We will also consider in detail the typical situations of deregistration of cash register machines and give answers to common questions.

Who is obliged to use the POS printer

According to FZ-54, the obligations for the use of cash registers (KKM) have individual entrepreneurs and legal entities that make settlements with buyers and sellers both in cash and in non-cash form. In particular, business entities must have a cash register if:

sale of goods (works, services) to organizations and the population;
payment of funds in favor of the population and / or legal entities when purchasing goods / services;
refund of funds to the buyer in case of refusal from the goods;
receiving money from the seller for the returned item.

When to deregister cash register

In addition to the obligations on the use of cash registers, Federal Law No. 54 also regulates the mechanism for stating and removing cash registers from the register. According to the law, you should contact the Federal Tax Service to remove the cash register from the register in the event of:

The cash register is sold. If you have sold your own cash register, it should be removed from the register, after which the buying company is obliged to register the equipment for itself;
The depreciation period of the cash register has expired Each cash register model has its own useful life. In the month following the depreciation expiration period (100% depreciation), the unit of equipment must be deregistered;
SP (legal entity) ceased its activities. In this case, we are not talking about a temporary interruption in the activity, but about its complete termination (liquidation, reorganization, closure of an individual entrepreneur, etc.). If you have documents on the closure of an individual entrepreneur (liquidation of a legal entity), then you need to contact the Federal Tax Service to deregister the equipment that was registered with the business entity;
The cash register has been replaced with a different model. If, for one reason or another, you decide to change the POS printer to another unit of equipment (for example, to a newer model), then the old device should be removed from the register in accordance with the established procedure. Also, the deregistration procedure is provided for cases of replacing faulty equipment with a working one (a faulty POS printer is removed from the register, a new device is registered with the organization);
CCP is stolen. A mandatory procedure in case of theft of cash register is the deregistration of the cash register. The basis for withdrawal is a certificate issued by the Ministry of Internal Affairs that the KKT is on the wanted list;
Other reasons why the further use of CCP is impossible. In the process of conducting business, a business entity may experience other situations, in connection with which the use of cash register is not possible. If there are objective reasons and supporting documents of the organization / individual entrepreneur, you should contact the FTS to remove the CCP from the register.

We remove the cash register from the register: instructions and documents

Removal of CCP from registration, as well as registration of the cash register, is carried out through the Federal Tax Service. Before contacting the tax office, you should prepare the following documents:

P / p No.	Document	Description
1	Statement	The main document for deregistration of a cash register is a statement. The document is drawn up on a form in the form of KND-1110021, which is also used when registering a cash register. The following basic information should be completed on the form: · Data of the applicant (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 the application is submitted; · Mark on deregistration of cash register (code "2"); · Data on KKT (model, serial number, data of the technical passport, information about the place of registration); · Information about the organization conducting the maintenance of the cash register (name, TIN code, date and number of the contract, data on the visual control tool). The document can be completed by hand, as well as drawn up in in electronic format (on the FTS website in your personal account).
2	Technical passport	When submitting documents for the removal of a cash register from registration, you must have a valid technical passport for the equipment that is planned to be removed from the register.
3	Registration card	The original and a copy of the card issued to the entrepreneur / legal entity when registering the CCP is submitted to the Federal Tax Service. The document must be drawn up in the form approved by the order of the Federal Tax Service of the Russian Federation No. MM-3-2 / 152 dated 09.04.2008.
4	Cashier magazine	The list of documents required for removing a cash register from the register includes the Clerk's Journal, which is filled out on a daily basis.
5	Registration coupon	Before submitting the documents, contact the TEC 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 passport of an entrepreneur, for legal entities - the passport of the authorized person who deregisters the equipment.

Having collected the necessary documents, go directly to the procedure for deregistering a cash register:

Step 2. Transfer of documents to the Federal Tax Service.
To remove a cash register from the register, you need to contact the FTS body in which the cash register is registered. You can transfer documents in any of the following ways:

Go to the tax office in person and hand the documents over to the FTS specialist. This method reliable, because you will be sure that the documents are transferred to their destination. In addition, a tax specialist will be able to conduct an initial check of documents and immediately indicate to you the presence of errors and inaccuracies;
Send documents by mail. You can send the collected package of documents by letter through the nearest branch of the Russian Post. Before sending, make a list of attachments, and then fill out a letter with a notification. After receiving the documents, the FTS specialist will sign the letter spine, which will serve as confirmation of their receipt;
Submit an electronic application. If you have access to the Internet, you can remove the cash register from registration 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. Consideration of documents.
The bodies of the Federal Tax Service are given 5 working days to consider the application and remove the CCP from the register. During this time, an employee of the fiscal service must contact you to agree on the time and place for taking control readings from the equipment. On the set day, in the presence of you and a specialist from the Federal Tax Service, the TEC engineer takes the readings of the CCP. Also, in your presence, an act on.

Step 4. Removal of the cash register from the register.
On the basis of the documents provided by you, as well as the KM-2 act drawn up in your presence, the FTS enters into the database information on the deregistration of the CCP. You are provided with a passport for the cash register and a cash register coupon with marks from the Federal Tax Service on the removal of equipment from registration.

Typical situations

The most common situations when a cash register is removed from the register is the termination of business activities associated with the liquidation of an LLC or the closure of an individual entrepreneur. In each of the above cases, deregistration is carried out in general order... In this case, an extract from Rosreestr on the termination of the activity of an individual entrepreneur or legal entity should be additionally attached to the package of documents.

Another reason for the removal of a cash register from the register may be the loss of documents on the cash register. In the general procedure, when removing a CCP from the register, a business entity should restore lost documents. If we are talking about the registration certificate and the CCP registration coupon, then the individual entrepreneur / legal entity should contact the CTC to obtain duplicate documents. In case of loss of the registration card, this information should be indicated in the application. Since the second copy of the card is at the Federal Tax Service, where the application is submitted, there is no need to request a duplicate card. If the organization has lost the Cashier's Journal, then it is necessary to remove the cash register from the register based on the accounting data and daily Z-reports.

How to check the registration of cash register in the Federal Tax Service

How to deregister cash register: questions and answers

Question number 1... IE Kukushkin submitted to the Federal Tax Service documents for deregistration of the cash register. The tax specialist demanded that Kukushkin show the cash register (bring it to the tax office). Are the actions of the Federal Tax Service legal?

Answer: The requirements of a FTS specialist in this case do not contradict the current legislation. As a rule, the tax authorities examine the CCP when taking control readings by the CTS engineer. However, in exceptional cases, an employee of the fiscal service may require the presentation of the CCP directly to the inspection.

Question number 2... IE Soloviev personally handed over to the Federal Tax Service a set of documents for deregistration of a cash register. What is the confirmation of acceptance of documents for Solovyov?

Answer: Having received documents from Solovyov, an employee of the fiscal service can issue a receipt for the receipt of papers. If Soloviev draws up an application in 2 copies, then he can keep one of them (with a note of receipt, date and signature of the responsible employee of the Federal Tax Service) as confirmation.

Question number 3... The Kashtan LLC has an old cash register that is not used in business. What documents must be submitted to Kashtan to deregister the cash register?

Answer: Removal of old cash registers from registration is carried out in the general order. The fact of non-use of the cash register in the activity is confirmed by the Operator's Journal and the Z-report taken by the employees of the TEC.

The company "Super-Firm" is a leader in Moscow and the Moscow region in the provision of the service "Rent of IP" and the provision of related services! Only the company "Super-Firm" within the framework of the small business support program will offer you cooperation and the conclusion of an agreement PERSONALLY with the Individual Entrepreneur!

Providing services for more than 10 (!) Years, the company "Super-Firm" has developed many strategies for business activitiesproviding all its clients with a comfortable business environment. "Super-Firm" is a team of experienced professionals who know all the intricacies of doing business. Therefore, our company will solve any question you may have professionally and as quickly as possible, guided by own experience and, of course, the legislation of the Russian Federation. Depending on the area in which you will be operating, we are ready to provide you with all the documents necessary for this. If necessary, we will provide you with any types of Cash Register Equipment (CCP) and related equipment, as well as a current account with acquiring. In addition, our Center Maintenance (CTS) was among the first to be accredited to provide the ability to connect and install equipment for the Unified State Automated Information System (EGAIS), created to control the state of the turnover of alcohol-containing products. Upon reaching an agreement with us, you can already start within 24 hours full-fledged work, in accordance with the legislation of the Russian Federation.

The priority areas of the "Super-Firm" company are such services as:

Providing individual entrepreneurs for rent;
Provision of control and cash registers and equipment;
Maintenance of all types of CCP;
Optimization of expenses when doing business.

The service "IP Rent" helps you to increase the volume of profitable transactions. It is much faster and cheaper to rent a ready-made company together with a cash desk (if you need a cash desk in accordance with Federal Law 54) than to register all the necessary documents with the IFTS yourself. The company "Super-Firm" will do it for you for FREE !!!

Quick lease of individual entrepreneurs will help you make the main step in your business in one day! This is a profitable solution for those who understand a lot about saving money and time!

Fixed rates for the lease of individual entrepreneurs:

Lease of individual entrepreneurs with accounting and legal support - 5000 rubles / month;
IP lease with bank account - from 5000 rubles / month + 10% of the amount received to the account;
Lease of individual entrepreneurs with cash desk and acquiring - from 5000 rubles / month + installation (the price depends on the completeness of the cash register) + 10% of the funds received to the account;
Lease of individual entrepreneurs with a cash desk with the connection and maintenance of EGAIS - 7000 rubles / month;
Lease of individual entrepreneurs with a cash desk and connection and service of the FSIS "MERCURY" - 7000 rubles / month;
Lease of individual entrepreneurs with a cash desk with connection and service in the "Honest Sign" system (tobacco products) - 7000 rubles / month
Cash register "Mercury-115 F" (Corresponding to 54-FZ) with FN for 36 months, with registration with the IFTS, with an agreement with OFDs Electronic Digital Signature (EDS) - from 25000 rubles.

ADVANTAGES OVER COMPETITORS:

On the day of signing the contract, a FULL package of documents is provided at your disposal within the framework of the agreed activities;

Within ONE working day "Super-Firm" guarantees you the registration of the cash register in the IFTS and its installation at the place of the proposed activity;

You and your employees are only required to conduct business in good faith and comply with the laws of the Russian Federation regarding the use of the established CCP at the point of sale and (or) the provision of services (all checks must be punched out), as well as mandatory compliance with the Tax, Labor and Migration Legislation! If a fine is imposed through the fault of the employee, you will be obliged to compensate the amount in full

NEED TO KNOW:

When signing the contract, you pay the rent for the 1st and last month + cost of KKT + patent. Further, the monthly payment for the company and the quarterly payment of the patent and the Technical Service of the CCP (with the provision of the CCP).
No more payments * !!!
Special conditions ** are negotiated individually!

In case of violation of the laws of the Russian Federation, the IP tenant shall reimburse the amount of the fine and bear personal administrative and / or criminal liability.

* When registering a Patent or Trade Fee the obligation of timely payment lies with the entrepreneur who used the service "IP Rent" ** Special conditions mean additional services, such as acquiring, connection to EGAIS, FSIS "MERCURY", and others.

Do we need to switch to the Online Cashier, if the company is on a simplified basis (income) and receives income only from the rental of non-residential real estate.

Answer

The answer to your question depends on two factors:

Who do you rent the property to - other companies or individuals,

Urgent news from the tax authorities: ... Read in the magazine

How do tenants pay you - in cash or through a bank account.

If your company receives only non-cash transfers, you do not need to use the online CCP. The cash desk is required only when accepting cash proceeds.

If you lease property to individuals (including entrepreneurs), then until 07/01/2018 you have options - use the online CCP or write out forms strict accountability.

A strict accountability form (SRF) is a document that, until 07/01/2018, can be issued instead of a cash register check when making payments in cash or using plastic cards for paid services to the population (clause 8 of article 7 of Law N 290-FZ, Letter of the Ministry of Finance dated 22.02. 2017 N 03-01-15 / 10470). Until 2017, BSO could be used in the provision of all services named in OKUN (Letter of the Ministry of Finance dated 02.18.2016 N 03-01-15 / 9263), as well as services that are not named in OKUN, but are services to the population by their nature.

From 01.01.2017, instead of OKUN, new classifiers OKVED2 and OKPD2 have been introduced (Letter of the Ministry of Finance of 10.02.2017 N 03-01-15 / 7511). Since services to the population are not allocated in the new Classifiers, Rosstat has developed collective classification groups (Order of Rosstat dated 05.23.2016 N 244). According to this grouping, the lease of premises to individuals refers to paid services the population.

Thus, in only one case, your company has the right not to use the online CCP - until 07/01/2018 when leasing premises to individuals. In this case, when accepting cash in this case, it is necessary to issue strict reporting forms.

The individual entrepreneur has one more benefit. They have the right not to apply CCP when renting out their own residential premises. This is spelled out in paragraph 5 of Article 1 of Law No. 290-FZ. Legal entities cannot take advantage of this privilege.

From July 15, 2016 entered into force Federal Law No. 290-FZwho amends the law No. 54-FZ "On the use of cash registers."

Now, most entrepreneurs must switch to online cash registers, and all cash registers will send electronic versions of checks to the Federal Tax Service via the Internet.

Online ticket offices in 2017:

Basic Provisions

The scheme of work with tax authorities has changed, all data from checks will be sent to the Federal Tax Service via the Internet.
The registration of the cash register has been simplified, there is no need to go to the tax office, just go to the website nalog.ru and register the cash register through your personal account.
Entrepreneurs who currently do not use CCP will be required to purchase online cash registers by July 1, 2018 and send data to the tax service.
The so-called fiscal data operators have appeared, they will receive, transmit, process and store fiscal data in the Federal Tax Service.
Cash registers will technically be slightly different, EKLZ will replace the fiscal drive.

Application of CCP in 2017 - how it will be:

The buyer comes to the store for a purchase, the cashier scans the barcode on the package, the fiscal drive inside the cash register saves the receipt, signs it with a fiscal sign, and sends the data on the OFD receipt. The fiscal data operator processes the information, sends the answer back to the cashier, and the data on the check to the Federal Tax Service. Then the buyer receives a check, or 2 checks at will (one paper and one e-mail to mail or phone).

Transition to online cash registers from 2017:

The state has provided for a phased transition to cash registers online.

For those entrepreneurs who were allowed not to use CCP, a delay is provided until 07/01/2018.
Vending companies also received a delay until July 1, 2018.

KKM with online data transmission:

Fines since 2017 For non-use of cash register equipment or for improper use of cash register equipment, fines are threatened:

KKT does not meet the requirements - 10,000 rubles.
The check was not sent to the buyer - RUB 10,000.
Trade without CCP - 30,000 rubles.
The company did not use the cash desk - From 75% to 100% of the settlement amount outside the cash desk (at least 30 thousand rubles)

How to comply with 54-FZ at the lowest cost?

On our website you can order lease of LLC with cash register online without leaving home. Our experts will deliver a full set of documents and a cash desk to the address you specified the next day. To rent an LLC and a cash registerapparatus that meets the requirement of 54-FZ You will need to sign an agreement and get your hands on all the documentation from us for the LLC you lease. Rental price of LLC with cash registerapparatus relevant requirement 54-FZ is 8000 rubles per month.

What is a cash register?

Consider what is a cash register or cash register machine from the point of view of an entrepreneur. Article 2 federal law dated May 22, 2003 No. 54-FZ "On the use of KKT" states that a cash register is required when paying customers in cash or by credit card. There is a category of services that does not fall under general requirement - they can trade without CCP. Full list such activities are described in Article 3 of Law No. 54-FZ.

From July 1, 2017, online stores, traders of beer and alcoholic beverages in public catering and retail are required to establish a CCP.

From July 2017, merchants are expected to switch to new cash registers that support online payments.

KKT has a case with a serial number, inside which there is a real time clock. Also, KKT has a device for printing fiscal documents, there is a fiscal accumulator inside the case. Updated cash registers must transfer data to a fiscal drive installed inside the body and generate documents in electronic form. The cash register prints fiscal documents with a two-dimensional bar code (QR code with a size of at least 20 x 20 mm) and the device stores fiscal data in memory for five years from the date of operation.

Individual entrepreneurs are required to register a CCP with the tax office at the place of their registration. Tax inspector enters a special digital code that protects the fiscal memory from hacking, after which the CTS specialist places a seal on the cash register. Thus, there is a fiscalization of the CCP. After making sure that the KKT is in good working order, the inspector makes notes in the passport and issues a registration card.