There are some features, which should be considered when purchasing and using CCPs.
the federal law 54- from 22.05.2003. regulates the rules of use of cash registers. Model selection is performed at the time of registration with the tax authority CCP. Model of cash registers depends on the type of business activity. selection rules approved the State Register of CCP.
Before operating the cash register, the owner must sign an agreement with the Service Center. In order to avoid problems with the subsequent use of the cash register, Do not operate without cash registers approved and signed by the service level agreement.
Register of cash registers
Register cash register is made in the tax office. After all necessary procedures, tax inspector gives an ID card, which must be stored at a specified address in it, during the whole period of operation of the cash register. Upon receipt of such a card, entrepreneur becomes a full, legal taxpayer.
Documents required for registration are listed in Russian Federation Government Resolution № 470 from 23.07.2007.The first time you visit, you must have:
technical support contract;
cash register passport;
- application forms;
Re-registration of cash registers
In the event of a change of address, name, owner organizations, replacement of the fiscal board, you must re-registration of the cash register. Re-registration takes place at the previous issuance of identity cards.
During 10 working days after submission of documents and inspections, happening and re-issuance of the new machine ID card.
For re-registration must submit the following documents:
Account card machine.
The application for re-registration.
Before re-registration and submission of documents CCP, you first need to learn inspection requirements. This will save the time of the most re-registration.
How to remove from the register of cash registers
In the event of a breakdown or termination of activities of the organization, CCPs should be removed from the register on a mandatory basis.
To do this, you must submit a statement explaining the reasons for removal of the device. During 3 working days must be submitted to the tax office itself a cash register and the documents attached thereto. After appropriate checks machine, Equipment will be charged to the account. In this case, the corresponding note is placed at the CCP passport.
When use is optional CCV
- there are cases, when the organization has the right not to use the CCP. A complete list is described in Claim 3 Federal Law "On the application of CCV».
The organization provides receipts to customers or specific checks, confirming the payment process.
Organization, not conducting settlements with using bank cards and checks.
If the organization is engaged in activity referred to in Article. 2 54-FZ.
If an organization uses a special financial reporting forms.
- If the organization is a payer EVND.
Features of use of CCPs for SP
If an individual entrepreneur is not the payer EVND, the use of cash register sure.
The entrepreneur can also set the cash register, if it is the payer of the simplified tax system. To maintain internal financial reporting, the entrepreneur can use the car checkbook. Such a machine does not require registration and registration in tax bodies. The main disadvantage is that a check of the machine, that in most cases such a check is not legally binding.
Usually, all factory machines should guarantee maintenance sticker. Therefore, a separate opinion on the maintenance contract in most cases it is not necessary.
Reasons for refusal of registration of CCPs
The list of documents presented incomplete.
- If the type of the detected device is excluded from CCP State Register.
apparatus, the wanted list.
In the absence of service and the state register stamp.
If there is no agreement with the technical service.
If granted reportable tape forged or stamped on the other CCPs.