According to Federal Law No. 54 of May 22, 2003, individual entrepreneurs and legal entities, with the exception of businessmen who have received an exemption or deferment, use new-style cash registers when making payments to clients. Moreover, only those devices are allowed, information about which is contained in the state register of cash register devices. For the operation of devices not included in it, fines are imposed. Such activity is equivalent to working without a cash register. The list is constantly updated. As of 03/09/2021, it includes 186 cash register models.
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What is the CCP register
The CCP register is a document containing data about each device model. The list contains only cash desks that operate in accordance with the standards established by law. The device body is equipped with a special compartment for installing a fiscal drive (FN). There are modules for gaining access to the Internet. Data on transactions performed is encrypted in the FN and then transmitted to the OFD online. This allows the tax service to receive the necessary information and control cash flow in the Russian Federation.
A similar register is provided for FN. It is also controlled by the tax service. It is necessary to use only those devices that are contained in the relevant state register.
Despite the fact that all cash register models included in the state register of cash registers must provide an Internet connection, in some cases the legislation allows their use without mandatory online data transfer. For example, when working in an area remote from communication networks.
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Federal Tax Service requirements for online cash registers
In accordance with certain sections of the legislation of the Russian Federation, each software and hardware module of this class must:
- register with the Federal Tax Service;
- have a serial number printed on the body;
- connect with a printer designed for printing receipts;
- include watches in your technical equipment.
In addition, all cash register systems must be equipped with a built-in fiscal storage device, registered in the register of relevant devices. It is not difficult to guess that tax authorities also inspect the unit for the presence and proper functionality of this part.
What data is contained in the cash register register on the Federal Tax Service website
The current register of cash registers can be downloaded from the Federal Tax Service website. It is presented in the form of a table containing the following information:
- manufacturer's name (in full, as indicated in official documents);
- Manufacturer's Taxpayer Identification Number;
- KKM model;
- KKM model version;
- FDF versions that are supported by a specific model (currently only 1.05 and 1.1 are used);
- features of operation (as part of machines, for BSO, for payments on the Internet, etc.);
- compatible FN models indicating the number and date of the expert’s opinion;
- date and number of the expert company’s conclusion on compliance of the cash register model with the requirements of the law;
- full name of the expert company that issued the conclusion;
- TIN of the expert organization;
- date of inclusion of the cash register in the Federal Tax Service register;
- grounds for inclusion of cash register in the state register (number and date of the order of the Federal Tax Service).
If a cash register model is excluded from the state register, the relevant information is entered into it: the date and reasons for removing the equipment from the list of permitted for use.
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Application for registration of CCP
According to paragraph 4 of Art. 7 of the Law of 07/03/2016 No. 290-FZ, from 02/01/2017, data transfer to the Federal Tax Service is carried out in electronic form through a fiscal data operator, except for the case when the cash register is used in areas inaccessible to communication networks. Therefore, first of all, it is necessary to conclude an agreement with the fiscal data operator.
Step one: filling out an application for registering a cash register.
You can submit an application in two ways:
- in electronic form by filling out a special form in the cash register account on the Federal Tax Service website - clause 4 of the appendix to the Order of the Federal Tax Service of the Russian Federation dated May 29, 2017 No. ММВ-7-20/ [email protected] , clause 9 of the procedure for maintaining the cash register office, approved by the Order of the Federal Tax Service of the Russian Federation dated 03/21/2017 N ММВ-7-20/ [email protected] ;
- on paper - by personal presentation or sending by mail to the Federal Tax Service.
The electronic method of filing an application is more convenient, but to use it, you must have a strong, qualified electronic signature. This procedure is established by clause 5 of the appendix to the Order of the Federal Tax Service of the Russian Federation dated May 29, 2017 No. ММВ-7-20/ [email protected] and clause 10 of Art. 4.2 of the Law of May 22, 2003 No. 54-FZ.
If you decide to submit an application on paper, you need to fill out the form approved by Appendix No. 1 to Order of the Federal Tax Service of the Russian Federation dated May 29, 2017 No. ММВ-7-20 / [email protected] (form 1110061). The rules for its preparation are given in Appendix No. 5 to the said order. According to the rules, it is necessary to take into account that:
- an application is filled out for each piece of equipment and can be completed either manually or on a computer;
- any corrections are excluded, as well as double-sided printing of the application;
- All columns must be completed, except for the cases listed in the order in which the application is completed. For example, there is no need to fill out the field “Reason code for re-registration”, as well as the fields of section 4 “Information on generated fiscal documents” of the application (clauses 7, 34 of the filling procedure).
No need to fill in the fields:
OGRN/OGRNIP, if the company is a foreign legal entity (item 2 of the order);
- intended to be filled out by an employee of the Federal Tax Service. Such details include information about the registration of the cash register with the tax office, the number of pages of the application and documents attached to it, as well as the date of submission of the application and its registration;
- line 150, if the organization does not use cash register systems to generate strict reporting forms in electronic form and print them on paper;
- section 3, if the organization uses cash register systems without electronically transmitting fiscal data to the tax authorities. However, in this case, you need to fill out line 170 “TIN of the fiscal data operator”, putting zeros in it.
If the user plans to use one cash register as part of several automatic devices for calculations, then it is necessary to fill out section 2.1 of the application form.
Please note: if a company registers an online machine at the location of a separate division, then it is necessary to take into account the specifics of the application for registering a cash register. Thus, in the “Checkpoint” field at the top of each page of the application, the checkpoint of the separate unit is indicated. In this case, the application is signed by the head of the separate unit.
New cash register models in the register on the Federal Tax Service website
In 2022, the CCP register was not replenished, while in 2020 it included six models:
- MSPOS-kiosk-F (04/06/2020, according to the Order of the Federal Tax Service No. AB-7-20/ [email protected] );
- Atol 22 v2 F (07/13/2020, according to Order of the Federal Tax Service No. AB-7-20 / [email protected] );
- POSCENTER BANK-01F (07/13/2020, according to the Order of the Federal Tax Service No. AB-7-20 / [email protected] );
- PRIM 05-F and Ether Pro FA (08/26/2020, according to Order of the Federal Tax Service No. AB-7-20/ [email protected] );
- iCASH-1F (December 28, 2020, according to the Order of the Federal Tax Service No. AB-7-20 / [email protected] ).
Responsibility for maintaining the state register lies with the tax authority. Its activities are regulated by Federal Law No. 54 on the use of cash register systems and Administrative Regulations, in accordance with the Order of the Ministry of Finance of the Russian Federation dated July 22, 2013.
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Registration of cash register in the Personal Account of the Federal Tax Service
From July 1, 2022, all users of cash register equipment switched to a new procedure for using cash register systems with online data transfer. One of the positive aspects of the introduction of a new procedure for the use of cash register equipment (CCT) is a significant simplification of the procedure for registration, re-registration and deregistration of CCT with the tax authority. Taxpayers have the opportunity to register purchased cash register equipment remotely through their Personal Account on the official website of the Federal Tax Service of Russia. Moreover, the procedure will be performed immediately on the day of application, and not after 5 days, as happened previously. In addition, in the new conditions there is no need for a personal visit to the tax office itself, as well as the mandatory involvement of a specialist from the Technical Service Center (TSC) when registering a cash register.
This is what the procedure for registering a cash register in your Personal Account (PA) looks like on the official website of the Federal Tax Service of Russia and the procedure for a user of cash register equipment.
The procedure for the user of cash register equipment during the procedure for registering a cash register in the Personal Account (PA) on the official website of the Federal Tax Service of Russia
Conduct a check of compliance of cash registers and fiscal storage with new legal requirements
In order for the use of a new cash register to be legitimate, you must use only those cash registers that are included in the register of cash registers approved by the Federal Tax Service of Russia. At the same time, the cash register must contain a fiscal drive, which, in turn, must also be included in the register of fiscal drives approved by the Federal Tax Service of Russia.
Only cash registers and fiscal drives that are in the register can ensure the legal transfer of information on settlements to the tax authorities through fiscal data operators, as required by the Federal Law of July 3, 2016 No. 290-FZ “On Amendments to the Federal Law “On the Application of Control cash registers when making cash payments and (or) payments using payment cards" and certain legislative acts of the Russian Federation." The serial number of the cash register and fiscal drive must be indicated in the application for registration of the cash register and are automatically checked by the Federal Tax Service.
Before purchasing a new cash register, be sure to check it for availability in the register on the official website of the Federal Tax Service of Russia. For the convenience of cash register users, a special service has been developed on the website, in which, knowing the model and serial number of the cash register, you can quickly check the compliance of the cash register with legal requirements.
The issue of compliance with a specific model of a cash register or fiscal drive is not decided by the Federal Tax Service of Russia independently, but with the involvement of an expert organization, which issues an appropriate conclusion for each model.
Conclude an agreement with the fiscal data operator
To register a cash register with the tax authority according to the new standards, you will also need an agreement with a fiscal data operator (FDO), which has permission to process fiscal data. FDO means a legal entity created in accordance with the legislation of the Russian Federation and located on its territory, which has received permission to process fiscal data.
Permission to process fiscal data is issued by the Federal Tax Service of Russia if the applicant meets the requirements established by law, which is confirmed, among other things, by an expert opinion. The assessment of the compliance of technical means of organizations that claim the status of fiscal data operators with legal norms is carried out by expert organizations.
One of the first operators of fiscal data in Russia was the long-established company in the market, which received permission to process fiscal data back in August 2016 in accordance with Order of the Federal Tax Service of Russia dated August 31, 2016 No. ED-7-20 / [email protected] ( more detailed information on the link)
The powers of the FDO include the processing of fiscal data, which includes any actions performed using appropriate technical means in the formation and (or) use of a fiscal data database, including receiving, verifying the accuracy, collecting, recording, systematizing, accumulating, storing in an uncorrectable form, extraction, use, transmission of such data to the tax authorities in the form of fiscal documents, presentation of them to the tax authorities and access to them.
Log in to your personal account on the official website of the Federal Tax Service of Russia
Registration of a cash register is carried out in the personal account of the cash register user on the official website of the Federal Tax Service of Russia (https://www.nalog.ru) in the “Cash register equipment” section. This section is part of the Taxpayer’s Personal Account, which organizations and individual entrepreneurs have been familiar with for a long time (and if anyone is not familiar, they will need to become familiar with it in the near future).
Let me remind you that those who are not yet users of their Personal Account must acquire a strengthened qualified electronic signature to register. If your company sends reports electronically, then most likely you already have the required electronic signature.
is not only an operator of fiscal data, electronic reporting and electronic document management, but also the largest certification center. You can find out detailed information about choosing electronic signature keys on the Certification Authority page.
Submit an application in your personal account
To electronically register a cash register model, the taxpayer needs to form an application for registering a cash register device in his cash register user account using the template already available there. To do this, you must provide the following information:
—
an organization or individual entrepreneur who is a user of a cash register,
—
manufacturer of the cash register and its serial number,
—
selected fiscal data operator,
—
manufacturer and copies of the fiscal drive, which is built into the cash register.
Having received such an application, the tax authority checks the submitted data, based on the results of which the registration number of the cash register is generated. Information about this number will be sent to the taxpayer.
Generate a CCP registration report
An organization or individual entrepreneur, having received information about the registration number of a cash register from the tax authority, must carry out a number of actions to generate a report on the registration (fiscalization) of the cash register. To do this, you need to enter a number of parameters into the cash register, including your tax identification number and registration number, which was generated for this instance of the cash register by the tax authority. The cash register will remember the entered data in an uncorrected form and transmit a report on the registration (fiscalization) of the cash register to the tax authority.
A report on registration (fiscalization) of a cash register must be generated and sent to the tax office no later than the next business day after receiving the registration number.
Get a KKT registration card
Having received the necessary information, the tax authority generates a registration card, where, in addition to the registration number of the cash register and tax identification number of the taxpayer, his name, address and data of the fiscal drive are indicated. The KKT registration card is signed with the electronic signature of the tax authority and sent to the KKT user's personal account. If necessary, a certified copy of this document can be obtained on paper by contacting the relevant tax office.
If necessary, you can also re-register a cash register using your personal account.
In the activities of an organization, a number of situations are possible in which it is necessary to make appropriate entries in the accounting journal and the cash register registration card in case of changes:
—
name of the organization,
—
address of location (place of activity),
—
addresses of the location where the cash register will be installed.
And also when:
—
replacing the fiscal drive,
—
change of OFD,
—
other changes in the information previously entered into the accounting journal and the cash register registration card.
The re-registration procedure (as well as other procedures) can be carried out in the taxpayer’s personal account, for which it is necessary to submit a corresponding application. The application for re-registration must indicate the information provided during registration to which changes are made. The procedure for re-registration is similar to the procedure for registering a cash register.
In the near future, the procedure for registering a cash register will become simpler. Registration will also be possible in the OFD Personal Account. But we will talk about this in the following materials.
More information about the transition to a new procedure for using cash register equipment, answers to frequently asked questions, a schedule of seminars and webinars with experts in the field of cash register systems and representatives of the Federal Tax Service, as well as terms of cooperation, can be found on the website of the OFD Taxcom.
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The procedure for creating a cash register register on the Federal Tax Service website
The procedure for including an online cash register in the state register in 2022 remains unchanged. To add a cash register to the Federal Tax Service register, the manufacturer submits a request (electronic or paper) to the control service with the following data:
- manufacturer's name (in full, as indicated in legal documents);
- Manufacturer's Taxpayer Identification Number;
- name of the cash register model and its version number;
- features of work;
- information about the possibility of transferring data to the marking system;
- date and number of issue of the expert opinion regarding the compliance of the cash register with the established requirements.
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When submitting an electronic request, it is certified by the CEP. You can send the document through the user account on the Federal Tax Service website. Attached to the document are copies of conclusions and extracts provided to the cash register manufacturer by experts, as well as other papers that confirm the information specified in the request. Additionally provided:
- sample of the KKM model in the basic configuration;
- relevant software on electronic media;
- technical documentation in two copies required to put the cash register into operation;
- KKM passport in two copies;
- color photos of equipment (18 × 24 cm) in two angles, showing it from all sides;
- list of details displayed on the generated check (two copies);
- samples of fiscal documents (in duplicate).
Within thirty days from the moment the cash register is included in the register, its manufacturer provides the authorized body with information about the managers, chief accountant, founder and other participants associated with it in common production. If such data changes, the manufacturer is obliged to notify the Federal Tax Service about them within 3 days, indicating the updated information.
After including the cash register in the state register, the manufacturer should submit a notification to the regulatory authority about the produced copies of the cash register models. Mandatory information is the model name, the number assigned at the manufacturer's factory, as well as the production date. To do this, an electronic document is generated, certified by the EPC and submitted through the user account on the Federal Tax Service website.
The entry of cash registers into the state register is carried out within 120 days from the date of receipt of the request. Based on the results of its consideration, the manufacturer is issued a corresponding document.
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What is said about the cash register register in Law 54-FZ and the Administrative Regulations of the Federal Tax Service
Law No. 54-FZ establishes a general procedure for submitting an application from a CCP manufacturer to include a manufactured device (or several devices) in the register.
In particular, the law defines a list of information transmitted to the Federal Tax Service from the manufacturer of the online cash register, supplementing them with documents - for example, those that are required to be provided in accordance with anti-corruption legislation. The law establishes the general time frame for registering a cash register in the register (30 days) and determines the procedure for the manufacturer who has issued an online cash register included in the register of cash registers.
An equally interesting legal act is the Administrative Regulations, which establish the procedure for the actions of the Federal Tax Service in the framework of fulfilling the duties of maintaining the cash register register.
The administrative regulations determine, in particular:
1. The deadline for completing the procedure for including a cash register in the register (or refusing to include it) is 120 days from the date of the manufacturer’s application to the Federal Tax Service.
2. Forms of documents for interaction between the manufacturer of the online cash register and the Federal Tax Service regarding registration of cash registers in the register (approved in the appendices to the Administrative Regulations).
3. A detailed list of documents sent to the Federal Tax Service when contacting them regarding the inclusion of a cash register in the register.
4. The procedure for directly providing a sample of a cash register for testing to the Federal Tax Service and the documents that must accompany it - passports, manuals, and other technical documentation.
Note that the Federal Tax Service in its regulations recommends printing out the specified documents in a printing house, and not on a regular office printer (but it is also possible - and in this case, each document accompanying the online cash register must be certified by the head of the cash register manufacturing company).
According to the regulations, the device must be accompanied by a sample cash receipt printed on a cash register receipt printer. It is noteworthy that you must attach color photographs of the online cash register (the regulations detail the requirements for them). It is also required to provide the Federal Tax Service with software for the online cash register - on a disk or flash drive.
5. Various requirements for documents (type of paper, composition of details) that are sent to the Federal Tax Service.
It is legitimate, however, to say that the Federal Tax Service will apply the specified Administrative Regulations until a new one is established (which has not yet been announced to the general public) to the extent that does not contradict the law. This regulation, in principle, is not intended to be read by the taxpayer itself - it is for internal use within the tax department. But in order to understand the general principles of work of Federal Tax Service specialists with online cash registers in terms of maintaining their register for users, it certainly makes sense to pay attention to the provisions of the regulations.
And the manufacturer of online cash registers has no reason not to clarify with the Federal Tax Service which provisions of the regulations are relevant before requesting registration of a cash register in the register. The request can be made either verbally or in writing.
It is quite possible that Federal Tax Service specialists will give private instructions that are, in principle, different from the provisions of the regulations (and, very likely, will simplify the procedure for entering cash registers into the register). Any initiatives to discuss such interaction on the part of CCP manufacturers are more than appropriate.
Penalties
When using an online cash register that is not included in the state register, the same fines are provided as for not using a cash register (Article 14.5 of the Administrative Code of the Russian Federation). For officials, the amount of the penalty ranges from 25 to 50% of the amount of settlements made, but not less than ten thousand rubles. For legal entities, the amount of fines ranges from 75–100% of the settlement amount (at least thirty thousand rubles).
If the violation is committed repeatedly, and the amount of payments made through a cash desk not included in the list approved by the tax service is 1 million rubles or more, the penalties are as follows:
- for officials - disqualification for a period of one to two years;
- for individual entrepreneurs and legal entities - suspension of activities for up to three months.
If a manufacturer sells cash register equipment without registering it in the state register, he faces fines in the following amounts:
- from ten to twenty thousand rubles for an official;
- from one hundred to two hundred thousand rubles, if the manufacturer is registered as a legal entity.
If an expert organization that determines the compliance of an online cash register with established legislative standards issues a deliberately false conclusion, it will be subject to fines of forty to fifty thousand rubles. for officials and from five hundred thousand to one million rubles. for legal entities.