Deregistration of cash in tax documents. How to remove a cash register from the tax office. The re-registration procedure includes several stages.

In cases stipulated by law, the online cash register is deregistered with the Tax Service. Consider how this procedure regulates the legislation and how to deregister the cash register.

Grounds for removing a cash register from registration with the Federal Tax Service

Cash registers are removed from registration with the Federal Tax Service in cases provided for by law. The regulatory standards, in fact, spelled out two groups of reasons for this:

  1. The grounds on which the cash register is registered with the Federal Tax Service the owner must remove it:
  • transfer of the cash register to another business entity;
  • loss or theft of an online cash register;
  • breaking cash register.
  1. The grounds on which the online cash register is registered removes the Federal Tax Service itself:
  • cash register mismatch detection established requirements law;
  • expiration of the life of the fiscal accumulator;
  • termination by an economic entity of activity (a corresponding entry appears in the Unified State Register of Legal Entities or USRIE, and on its basis the FTS removes the cash register from the register).

An important nuance: if a specific fiscal drive has broken down in an online cash register (while its other hardware components are working normally, and this is evidenced, as an option, by the fact that another drive is recognized and working without problems), then remove it from the register not necessary. But in this case, the drive must be replaced, and after replacing the FN, it is necessary to re-register the online cashier. At the same time, the re-registration procedure does not imply the removal of the cash register from the register.

How to remove an online cash register from the Tax Service

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

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

It can be submitted:

  1. V in electronic format across:
  • taxpayer's personal account on the FTS website;
  • user's personal account.
  1. In paper form - with a personal appeal of the owner of the online cash register to the department.

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

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

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

The general procedure for removing a CCP from registration with the Tax Service is given in Art. 4.2 of Law 54-FZ - REFERENCE.

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

a) the cash register is broken, and 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 statement in paper form. Specialists tax office independently calculate the fiscal data from the drive using special equipment.

b) the fiscal drive is broken(and in this case it does not matter what is with the cashier - all the same, you will not 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 the fiscal data from it (that is, it turns out that there was a "glitch" or the user simply configured it incorrectly for reading), then within a period not exceeding 60 days from the date of filing an application with the Federal Tax Service, the user must will send to the department a report on the closure of the fiscal accumulator. 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 the fiscal data cannot be read, then the report will not be submitted to the Federal Tax Service.

v) the cash register with the drive is stolen.

In this case, the legislator does not regulate the procedure for providing information supplementing the application. But the FTS may, during a subsequent audit, ask the taxpayer to present documents certifying the fact of theft of the online cash register. For example, materials of an internal investigation or a copy of a complaint 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 the reading of data from the fiscal drive directly at the territorial office of the department, it is used as a regular one if the online cash register is used in an area remote from communication networks (but if the technical capability there is still an application through the Personal Account - for example, via satellite Internet, then it can be used - however, the fiscal drive, nevertheless, will have to be brought to the FTS for reading).

The "offline" scheme will have to be used if the reason for deregistering the cash register is the end of the FN's service life. The fact is that in this case the drive is automatically locked, and a report on its closure cannot be generated. You will also have to carry it to the Federal Tax Service.

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

To prepare the card, the tax authorities have 10 days after receiving the application from the user of the KKT. If the FTS has removed the online cash register from the register on its own, then within 5 days after that, the card must be prepared and sent to the user.

In general, the card is prepared electronically and placed in the Personal Account on the FTS website... But you can request it by contacting the tax authorities, in a paper version.

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

What to do after removing the cash register from the register

Further actions of the user depend on what were the reasons for removing the online cash register from the register.

If the cash register was transferred to another business entity, then it is possible, if necessary, to instruct him on the registration of an online cash register with the Federal Tax Service - as a prerequisite for the further legal use of CCP.

If the cash register has been lost, then you will need to try to return it by reporting the loss to law enforcement agencies or by organizing an internal corporate investigation. If these measures are successful, the cash register can be re-registered and used.

If the CCP is broken, then you will need to contact its manufacturer to obtain data on the conditions and place of warranty repair of the equipment. And if the warranty is over, request contacts service center where repairs can be carried out cash registers on a commercial basis. After the device is repaired, it will be possible to re-register it with the Federal Tax Service.

If the Federal Tax Service has removed the online cash register from the register due to the fact that it found the device does not comply with the requirements established by law, then these discrepancies will need to be eliminated - and only after that the cash register must be re-registered. If it is impossible to eliminate violations, you will have to buy a new cashier.

If the cash register is removed from the register of the Federal Tax Service due to the expiration of the fiscal accumulator, then you will need to buy a new one, and then register the cashier.

If the cash register is removed from the register due to the termination of the activity of an individual entrepreneur or a legal entity, then no action is required - until the business owner registers the business entity again.

An important nuance: in all cases when, upon completion of the procedure for removing a cash register from the register, the owner still has a fiscal accumulator, it is necessary to ensure its safe storage for 5 years (paragraph 2 of Article 5 of Law No. 54-FZ). The Federal Tax Service may request the FN during the audit. This rule also applies when replacing the drive - when you need to re-register the online cash register instead of deregistering it.

Video - how to properly remove an online cash register from the Tax Service:

To deregister the cash register in the tax office means to receive a card from her on the removal of the cash register from the registration account. But before that, the tax office must be entered in the accounting journal cash register equipment information that the user has stopped using the KKM. Deregistration of a cash register can occur both voluntarily and involuntarily. For example, before 07/01/2017 it is necessary to deregister those cash registers that will not be able to provide online data transfer to the tax authorities. In our consultation, we will tell you about the deregistration of the cash register with the tax office.

How to deregister cash register in the tax office: a new procedure

To remove a cash register from the register in tax organization or individual entrepreneurs must apply. You can submit it on paper to any tax office or electronically through the cash register office (clause 1 of article 4.2 of Federal Law No. 54-FZ of 22.05.2003).

The application form was approved by Order of the Federal Tax Service of the Russian Federation dated 09.04.2008 No. MM-3-2 / [email protected]... This is the "Application for registration of cash register equipment", which is used for registration, re-registration and deregistration of cash register machines. When withdrawing on the title page of the application, the document type code 3 - "Application for the removal from registration of cash register equipment" is indicated.

Application for deregistration of cash register:

An application for deregistration of a cash register must be submitted no later than 1 business day from the date of transfer of the device to another user, and in the event of theft or loss - no later than 1 business day from the date of discovery of such a fact (clause 5 of article 4.2 of the Federal Law of 22.05. 2003 No. 54-FZ).

To remove the cash register from the tax office, the application must indicate (clause 6 of article 4.2 of the Federal Law of 22.05.2003 No. 54-FZ):

  • full name of the organization (or full name of the individual entrepreneur), TIN;
  • KKM model name and its serial number;
  • information on cases of theft or loss of cash register (if any).

Before submitting an application, the user of the cash register must generate a report on the closure of the fiscal accumulator. The information contained in this report must be submitted to the tax office along with the application for withdrawal. Naturally, the report is not submitted if the cash register was lost or stolen and is removed from the register in connection with this (clause 8 of article 4.2 of the Federal Law of 22.05.2003 No. 54-FZ).

Within 5 working days after submitting the application, the tax inspectorate issues (sends) the former user of the cash register a card on the removal of the cash register from the register. The date of formation of this card will be the date when the device is deregistered in the tax office.

Please note that the above procedure for deregistration of cash registers in the tax office applies from 01.07.2017 to all cash registers, and until that date to cash registers registered after 01.02.2017 (clause 3 of article 7 of the Federal Law of 03.07. 2016 No. 290-FZ).

Temporary procedure for deregistration of cash register

Until 07/01/2017, deregistration of cash registers registered with the tax office no later than 02/01/2017 is carried out in the manner prescribed by the Decree of the Government of the Russian Federation of 07/23/2007 No. 470.

The CCP is removed from the register at the request of the user within 5 working days from the date of submission of the application to the tax authority in which the CCP was registered. It is necessary to attach the KKT passport and registration card to the application.

In the passport of the KKT, a mark is made about the removal of the device from registration and certified by the seal of the tax authority. The same mark is made in the accounting book and registration card, which remains with the tax authority.

The withdrawal application form has been provided above.

In a number of cases established by law, it is implied that the online cash register is removed from the tax register. As is known, modern equipment transfers all the necessary information according to a simplified scheme, sends data to the servers of the competent control services. It is a simpler and more reliable system that replaces the outdated one. Of course, new levels of reporting are emerging, global monitoring by government agencies, and as a result, you won't be able to get rid of the device just like that.

How to deregister a cash register in a tax office: key features

Previously, the procedure was much more complicated. At least because without the involvement of technical specialists from the service center, it was impossible to correctly read the data in order to provide them to the Federal Tax Service. Accordingly, third parties entered the game, on whom the timing depended. Yes, and freezing activities trading floor at the time of the operation - this 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 intricate and lengthy. The new procedure is simplified, but has a number of its own peculiarities. The algorithm of the following actions largely depends on the reasons for the closure and termination of functions.

Foundations

So, let's look at what situations can be a consequence for making such a decision. It should be understood that entrepreneurial activity- this is a purely voluntary matter, and its termination is possible at any time. So, in fact, explaining something to the Federal Tax Service Inspectorate when the cash registers are closed is a whim. But if this is not done, then additional questions may arise. Therefore, in most options, it is logical to choose the lesser of evils.


How to remove an online cash register from the tax register yourself, voluntary closure

The manager is free to simply get rid of the current equipment at the enterprise and acquire new ones. But in most cases, no one will throw away properly working devices. This is just an unprofitable move. It is another matter when the requirements of the new norms of the law were forced to completely change the cash discipline.

Of course, upon termination of activities and liquidation legal entity also everything will have to be closed. Common cases of a business entity:

    Breaking. This implies a level of malfunction when further operation is virtually impossible. For example, if the equipment has external damage that, in principle, does not interfere with its normal operation, but spoil its visual appeal, this does not apply to this case. Of course, the device will be changed, no one wants to spoil the reputation by showing the client at the point of sale external damage. It looks impartial. But there will be no actual breakdown. And if the machine simply cannot perform its functions, then this is our case.

    Sale or transfer. Even if the owner has not changed, the closing procedure is still implied. Deregistration of a cash register at the tax office is necessary if the device was transferred to another branch, city, even another point of sale, and the like is mandatory if after the transfer the owner has changed, that is, the fact of donation has occurred.

    Theft. The rarest case. Taking into account modern security measures, constant video surveillance at points of distribution of products, security, it is difficult to crank up such a maneuver. However, rarely does not mean never. And in this case, the fact of theft will still need to be proven. Without evidence, a check will clearly be launched to reveal intent to conceal or evade taxes. This is the order in which the inspection works.


Deregistration of the cash register in the tax office forcibly

Let's move on to the moments when the service itself, without the consent of the owner of the hardware, blocks the reporting of the device. There are also few such options.

    Upon liquidation of a legal entity. Moreover, regardless of whether it was a voluntary termination of activities or, for example, bankruptcy. As we clarified, you can submit an application yourself. But according to the general rules, the FTS organizes the procedure on its own. The start will coincide with the date of deletion of the record from the corresponding database. USRLE or EGRIP, depending on whether the company worked on the basis of individual entrepreneurship or as an LLC.

    For violations. If the operational and functional properties do not meet the requirements of the current legislation. This usually implies the fact of using outdated technology. After all, all the new products on the market are produced taking into account the current rules and regulations.

    When you go beyond the operating life of the drive. Moreover, even if the machine works completely properly, there are no failures and malfunctions. The time allotted by the manufacturer has ended, you must immediately notify the service. However, she herself will react even without a statement.


The timing

A very strict limit is set. Exactly one day is given for everything. That is, we are talking about a voluntary basis. If there is a breakdown, theft, loss, sale, and so on. It is noteworthy that during this time it is also necessary to collect the evidence base, if we are talking about theft. And only then forward the data. Do not have time to meet in one day - get ready for fines. Therefore, it is important to act promptly, and also quickly receive and process information. And for this it is necessary that the entire structure functions on modern software and is managed by a competent person who personally accepts responsibility.

For the best and most adaptable software it is recommended to contact the Cleverens company. She specializes in programs designed for the Russian market, taking into account local legislation and the whole mass of its nuances, which have appeared recently, or are only planning to be introduced.

As for the question of how to remove the cash register from the tax office - if violations have occurred or the service life has expired, then the time does not matter here. After all, this is already the competence of the Federal Tax Service. So they decide for themselves how quickly to react. But to the credit of the organs, it must be admitted that they usually also fit in just one day.

The order of the procedure

Now let's go directly to the specifics. Let's see how to close correctly when you can work remotely through your personal account on the site. You will also need a registration key for it. You need to register on the FTS resource in advance. Naturally, most of the entrepreneurs did this a long time ago to simplify reporting. But there are those who still do not want to keep up with progress. Immediately, we note that this is the wrong choice, which can be accompanied by serious financial costs.

So, with a voluntary procedure, we need to somehow notify the authority that this or that incident has occurred. That we want to initiate the deregistration of the cash register at the tax office, and we have good reasons for this.

The instructions for drawing up depend on the form. While we will analyze the paper, the transfer is meant in person when visiting the department. Although, in most cases it is more logical and more convenient to send a request remotely.

Remember about the deadline for submitting an application so as not to provoke the service to penalties. It is necessary to use a form of the established sample, which can be easily found on the net. For example, on the website of the same tax authorities.

The following points must be indicated in the application:

    Taxpayer details. The TIN of a legal entity is implied. Needed as individual entrepreneur, and LLC.

    Information about the organization. Indicate the name, legal and physical address.

    The reason why technology should in principle be eliminated from monitoring. In most cases, if this is a voluntary decision, then this is not the most important point that can even be omitted. But if theft is meant, then it is strictly necessary to voice this moment.

    Information by whom the application is submitted. This can be either a directly authorized third party, that is, a representative, or a director, founder, owner of the company.

Also, something else should be added to the question of how to close the online cash register at the tax office. Namely, what needs to be added to the statement.


Additional documents

The first of them is the report - the removal of the latest data from the registrar, which are necessary to complete the procedure. If the equipment itself functions, then there will be no problems with this. The situation is much more complicated if it is damaged. Moreover, the nature of the breakdown also matters. In case of any malfunctions related to the cash register equipment, which did not affect the fiscal recorder itself, it can be simply removed. But if it has become unusable, and the data cannot be obtained from it, the nature of the task changes.

You will need to send a request directly to the manufacturer. Explain the situation, point out the need for reporting. In this case, he cannot refuse according to the law. A technician will arrive and either take the equipment with him or solve the problem on site. This option provides additional time for retrieving information. This is up to 60 calendar days from the date of the application.

But if the fact of theft has occurred, then no results will be provided, and the Federal Tax Service, according to the law, cannot even demand them. But at the same time it is able to initiate a check, which is designed to identify the presence or absence of theft. Employees will be guided by evidence of appeals to the authorities. Therefore, as soon as the person in charge suspects a crime, the theft of an object, you must immediately submit an application to law enforcement agencies. There, get a coupon stating that the application has been accepted, and save it along with a copy of the application itself, and then present it during verification. You can also act preventively. That is, when the fiscal accumulator is deregistered, attach all the papers received from the police to the documents for dispatch.

We work through a personal account

Let's move on to the deleted form. It is more comfortable, modern and reliable. And in the lion's share of cases, it is logical to use it. Moreover, if we take into account the short terms that the law sets aside for the implementation of this action, namely, a day, in the usual form, you simply may not be in time.

To work, we need an account on the FTS website. It is necessary to create a profile in advance, this is not required by law now, but in principle, without your account, many procedures will be complicated at times.

    You will need the CCP section, which can be found in the upper vertical menu. It is indicated by symbols technical device, it is difficult to confuse.

    In the menu that opens, go to deregistration by clicking on the appropriate box.

    Now we need to fill out a short questionnaire. In fact, you will have to indicate all that information, as in the application in the usual form. Just virtual. We fill it out meticulously, an error can be a reason for refusal.

    We use our electronic signature.

    Next, your request is sent to development. It is closely examined by employees and will soon report on the progress of the audit and the decision. They should often check their personal profile on the site to keep abreast of the state of affairs.

How to understand that the procedure is complete

Having figured out how to deregister online cash register in the tax office, you also need to find out in time that the process was successful. Indeed, in the event of a refusal, if we missed something, made a mistake, then time becomes a very important indicator. After all, we remember short terms that are assigned to us by the service. Many managers, after sending, simply close the page and do not appear there until the next need. Without even suspecting that at the moment they may already be breaking the law. And serious fines are looming more and more on the horizon. And well, if only they, and not accusations of criminal intent.

And the verification procedure itself is simple to the point. It is enough to go to the same menu and see the fate of the application. If everything went well, we will see a confirmation with a green checkmark. Or a refusal with a red cross. In principle, you can also focus on the card that the service will send within five days. Again, if there was approval.

What to do after completing the process

It all depends on how you put the question. In fact, you don't need to do anything. If we talk about the termination of the operation of this equipment. But to get it back into operation, you will have to try. There was a breakdown - we turn to technicians, we get their conclusion. And if restoration is possible, we fix it. The fiscal registrar is out of order or its operational life has expired - all that remains is to acquire a new unit. And then continue to work.

In case of theft, we contact the police. Of course, the chance that the loss will be returned to the owner is not the greatest, especially in good condition, but it is there.

It is important to understand that as soon as the device becomes functional again, it will have to be registered again. You can't just include it in the work. The same is true if a sale has occurred. The new owner is obliged to register. By the way, let him know just in case. It might even be a good idea to do a little consultation.

In fact, as we figured out, it is not so difficult to remove a cash register from the tax office on your own. Especially if you use the remote method. It takes half an hour at most. Including collection of documents. Of course, when we do not need to receive papers from third parties. Therefore, it is easy to manage in one day. Another thing is that many simply do not understand the tight deadlines, postpone the solution of the problem until later, receiving fair comments and penalties in return.


Views count: 6,547

Deregistration of new cash registers that have the function of transmitting data to the Federal Tax Service online occurs by submitting an application through your personal account on the website of the Federal Tax Service or OFD, as well as by contacting the tax authority. You do not need to submit any documents, except for a statement and a report on the closure of the fiscal accumulator, to the IFTS.

Removal from the register online checkout happens easier than before when application of KKM without the function of transferring data to the Federal Tax Service.

If earlier it was necessary to collect a package of documents, attract the TEC and receive certain documents from them, now the process of closing the cash register is limited to filing an application with the tax authority with the attachment of a report on closing the fiscal accumulator (hereinafter - FN).

Voluntary closure of a cash register from registration

On the initiative of an individual entrepreneur or organization, an online cash register can be deregistered in following cases:

  • when transferring the cash register to another user;
  • in case of theft or loss of cash register;
  • in the event of a malfunction of the device, which does not allow further operation.

Forced deregistration of cash register

The tax authority may unilaterally deregister the CCP in the following cases.

  • The fiscal accumulator has expired.

If the tax office closed the cash desk due to the expiration of the fiscal attribute key in the FN, the user of the cash desk is obliged to provide the IFTS with all fiscal data stored on the FN until the cash desk was closed within a month from the date of the cash desk closing.

  • The cash register does not comply with the requirements of the current legislation.

This cash register can be re-registered only after the elimination of the identified tax authority violations.

Closing date for cash register

The voluntary closure of the online cash register takes place no later than one working day from the moment:

  • transfer of the cash register to another user;
  • loss or theft;
  • failure.

Closing order

  • Drawing up an application for deregistration of a cash register

What should be contained in an application for deregistration

The application must indicate:

  1. full name of the organization or full name of the individual entrepreneur;
  2. TIN IP or LLC;
  3. unit model and serial number;
  4. the reason for removing the cash register from the register (in case of theft or loss);
  5. 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 in person, 002 - if by his representative);
  6. data on the person submitting the application (full name).

Note: if the application for closing 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.

On deregistration of an online cash register.

Figure No. 2. Application form for deregistering the cash register. Source: site consultant.ru

To close the cash register.

Figure No. 3. A sample of filling out an application for deregistration of a cash register.

There are situations when an entrepreneur needs to remove an online cash register from the tax office for own initiative or at the request of the Federal Tax Service. Read about the reasons for withdrawing the online cash register from registration, the terms, the rules for drawing up an application and the procedure for action in this article.

What you will learn about:

Reasons for withdrawing an online cash register from the tax office

Almost all entrepreneurs have switched to online checkouts. Since the adoption of 54-FZ, the issue of online cash registers has been discussed at almost every step. Entrepreneurs are interested in everything: who needs to install online cash registers and when, who will receive the privilege of postponing the transition to new cash registers, who may not install online cash registers, etc.

You can find answers to all these questions in the materials of Business.Ru. In this article, we will analyze an equally important issue: how to remove an online cash register from registration with the tax office.

Every entrepreneur interested in the issue of switching to online cash registers knows that before starting to work with a new cash register, it must be registered with the tax office.

Try the online cashier Business.Ru with installation and configuration on a turnkey basis. Specialists will deliver you all the equipment you need for work free of charge, register an online cashier with the Federal Tax Service, connect a fiscal data operator and train your cashiers to work with the cash program.

But what if there is a reason why the cashier needs to be removed from registration? Or what about an entrepreneur if the tax service itself put forward the requirement to remove the online cash register from registration? And an equally important question - why can the tax authorities initiate the removal of an organization's online cash register from registration?

The exclusion of an online cash register from the lists of records in the Federal Tax Service may be necessary in two cases:

  1. Initiated by an entrepreneur who owns an online cash register

The reasons in this case may be the following:

  • Change of owner of cash register equipment;
  • The online checkout has been stolen or lost. In this case, the deregistration of the online cash register will be a prerequisite due to the fact that it can be used by third parties, being officially registered to the previous owner;
  • The online cash register may be deregistered due to a breakdown. This implies a complete failure of the device, without the possibility of repairing it. Since the cash desk will not be able to perform the functions assigned to it, it must be deregistered with the federal tax service.
  1. At the initiative of the Federal Tax Service

In this case, the reasons will be different:

  • The Federal Tax Service established and recorded the fact of violation of work with cash register equipment... This option may be subject to a fine. Also, the entrepreneur will be obliged to completely eliminate the violation;
  • The service life of the fiscal accumulator has expired. In this case, the entrepreneur does not have the right to continue operating the cash registers.

The procedure for removing an online cash register from the tax office at the initiative of an entrepreneur: step-by-step instructions

In order to deregister an online cash register in 2019, an entrepreneur must perform the following actions:

  1. Within a day after the need to remove the online cash register from registration, the entrepreneur writes a statement to the Federal Tax Service, in which he indicates:
  • The name of the company;
  • TIN of the enterprise;
  • the name of the cash register equipment model;
  • a detailed description of the reason (change of owner, information about theft or loss of the cash register).

The document is sent to the Federal Tax Service through the LC ( personal account) a taxpayer or by personally submitting an application to an inspectorate.

When transferring equipment to a new owner, the entrepreneur must additionally attach a report to the application confirming the fact of closing the FN.


When using a cash register in an area included by the legislative body of a constituent entity of the Russian Federation in the list of hard-to-reach (no connection to the Internet and the use of an online cash register in the autonomous work), the entrepreneur is obliged, in addition to the application, to attach all fiscal data recorded on the FN without exception.


  1. Next, the owner of the cash register must wait until the tax office generates a card that will contain information about the deregistration of the online cash register. Usually the document can be received in five days. The card will contain the following information:
  • information about the name of the enterprise;
  • TIN of the enterprise;
  • the name of the cash register equipment model assigned by the manufacturer;
  • the number assigned to the cash register by the manufacturer;
  • the date on which the online cash register was deregistered with the Federal Tax Service.

The procedure for deregistering the cash desk at the initiative of the tax authority

Since the online checkout can be deregistered for two reasons:

  • owner's initiative;
  • the initiative of the Federal Tax Service;

the list of documents submitted to the Federal Tax Service will differ.

In the event that it is necessary to remove the online cash register from the register on the instructions of the tax service, the entrepreneur should not write an application, since the Federal Tax Service is the initiator in this process.

After the end of the process, the entrepreneur will receive a card that will contain information about the deregistration of the online cash register. It is worth noting that this document will be sent in electronic form, but the owner of the organization always has the opportunity to request a paper version from the tax office.

Although the process of removing an online cash register from the register in this case is easier, however, this may not always be a plus for an entrepreneur, since the initiative received from the tax service is motivated by the identified violations.

Important! If the violation is not eliminated, the taxpayer has no right to re-register the cashier.

That is, if the cash register was deregistered on the initiative of representatives of the Federal Tax Service, and the reason for this was a violation committed by the taxpayer in relation to the operation of the device, re-registration of the online cash register will be possible only after the entrepreneur has completely corrected the situation.