Deregistration of cash registers in the tax. What are the rules for deregistration of an online cash register with the Federal Tax Service? Closing date for CCP
There are situations when an entrepreneur needs to deregister an online cash register in tax office on their own initiative or at the request of the Federal Tax Service. Read about the reasons for removing the online cash register from registration, the terms, the rules for compiling an application and the procedure for doing so in this article.
What you will learn about:
Reasons for deregistration of the online cash desk in the tax
Since July 1, 2018, most entrepreneurs have switched to online cash registers. 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 desks and when, who will receive the privilege of delaying the transition to new cash desks, who may not install online cash desks, etc.
You can find answers to all these questions in Business.Ru materials. In this article, we will analyze an equally important question: how to remove an online cash register from registration with a tax office.
Every entrepreneur who is interested in the issue of switching to online cash registers knows that before starting to work with new cash desk, it must be registered with the tax office.
Try the Business.Ru online cash register with turnkey installation and configuration. Specialists will deliver you all the equipment you need for work for free, register an online cash register with the Federal Tax Service, connect a fiscal data operator and train your cashiers to work with the cash register program.
And what to do if there is a reason why the cash desk needs to be removed from registration? Or what should an entrepreneur do if the demand to remove the online cash desk from registration was put forward by the tax service itself? And no less important question - why can the tax authorities initiate the removal of the organization's online cash desk from registration?
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The exclusion of an online cash register from the accounting lists with the Federal Tax Service may be necessary in two cases:
- At the initiative of an entrepreneur who owns an online cash register
The reasons in this case may be as follows:
- Change of owner of cash registers;
- The online cash register was stolen or lost. In this case, 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 repair. Since the cash desk will not be able to perform the functions assigned to it, it must be removed from registration with the federal tax service.
- 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 registers. This option may result in sanctions in the form of a fine. Also, the entrepreneur will be obliged to completely eliminate the violation committed;
- The service life of the fiscal drive has expired. In this case, the entrepreneur does not have the right to continue the operation of cash registers.
The procedure for deregistration of an online cash desk in the tax office at the initiative of an entrepreneur: step by step instructions
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In order to deregister an online cash register in 2019, an entrepreneur must perform the following steps:
- Within a day after the onset of the need to remove the online cash register from registration, the entrepreneur writes an application to the Federal Tax Service, in which he indicates:
- The name of the company;
- TIN of the enterprise;
- name of the cash register model;
- a detailed description of the reason (change of owner, information about the theft or loss of the cash register).
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The document is sent to the Federal Tax Service through the personal account (personal account) of the taxpayer or by personally submitting an application to the inspection.
When transferring equipment to a new owner, the entrepreneur must additionally attach to the application a report confirming the fact of closing the FN.
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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 (lack of connection to the Internet and the use of an online cash register in offline mode), the entrepreneur is obliged, in addition to the application, to attach all, without exception, fiscal data recorded on the FN.
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- Next, the owner of the CCP needs to 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;
- name of the cash register model assigned by the manufacturer;
- number assigned to the cash register by the manufacturer;
- the date on which the online cash register was deregistered with the Federal Tax Service.
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The procedure for deregistration of the cash desk at the initiative of the tax
Since an online cash register can be deregistered for two reasons:
- the initiative of the owner;
- FTS initiative;
the list of documents submitted to the Federal Tax Service will differ.
In the event that it is necessary to deregister the online cash register on the instructions of the tax service, the entrepreneur does not have to write an application, since the Federal Tax Service is the initiator in this process.
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After the end of the process, the entrepreneur will receive a card that will contain information about the deregistration of the online cash desk. Please note that this document will be sent to in electronic format, however, the owner of the organization always has the opportunity to request a paper version from the tax office.
Although the process of deregistration of the online cash register in this case is easier, however, this may not always be a plus for the entrepreneur, since the initiative received from the tax service is motivated by the identified violations.
Important! If the violation is not eliminated, the taxpayer does not have the right to re-register the cash desk.
That is, if the cash register was deregistered at the initiative of representatives of the Federal Tax Service, and the reason for this was a violation committed by the taxpayer regarding the operation of the device, re-registration of the online cash register will be possible only after the situation is completely corrected by the entrepreneur.
Read articles about online cash registers:
Deregistration of a cash register tax authorities(as well as registration) takes place on the website of the Federal Tax Service.
The procedure is as follows:
1. Close the fiscal accumulator on the cash register. As a result of this operation, the cash register will print FN closing report, containing the number of the fiscal document (FD) and the fiscal attribute (FP). These data will be required to deregister the online cash register with the tax office.
2. Log in to your personal account on the tax website. Choose a section "Accounting CCP".
3. Section "Accounting CCP" select the cash register you want to deregister.
4. In the window that appears, click the button "Unregister".
5. In the application for deregistration of CCPs, the following data must be indicated:
- date and time of the FN closing report;
- fiscal document number;
- fiscal sign.
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6. The site will inform you that a withdrawal request has been added.
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7. After all the operations performed, the cash register is deregistered.
According to the established rules, every entrepreneur engaged in the trade sector must use cash registers. The devices used must be registered with the tax office. During the registration procedure, the equipment is assigned a unique number, which is recorded in a special register. An entrepreneur who wants to replace, sell or stop using a cash register must apply to the tax office with an application to deregister KKM. In this article, we propose to analyze the question of how to remove the cash register from the tax register.
Removing the cash register from tax accounting is usually done within one working day, and in some inspectorates of the federal tax service (IFTS) it takes 15-20 minutes
Who is required to apply the CCM
The procedure for using cash registers is detailed in the fifty-fourth Federal Law. According to this document, all business entities using non-cash and cash forms of payment with customers or counterparties are required to use such machines.
talking in simple words, a cash register must have all firms engaged in the provision of services or the sale of commercial products.
With the help of cash registers, operations are carried out for receiving and issuing Money clients. It is important to note that current legislature obliges entrepreneurs to use this type of equipment when processing the return of goods. The aforementioned law provides full list various situations in which entrepreneurs need to use cash registers.
Reasons for deregistration of a cash register
In Federal Law number fifty-four, in addition to information on the procedure for using cash registers, information is provided on the very procedure for registering and deregistering cash registers. As a rule, the main reason for the need to deregister CCPs is the sale of the device in question. Before concluding such a contract, the entrepreneur needs to contact the appropriate authority. This step is necessary in order to new owner cashier was able to issue the device in his name.
Another popular reason for deregistration of cash registers is the expiration amortization period. Each device has a certain useful life. According to the established rules, upon reaching one hundred percent depreciation of equipment, an entrepreneur needs to contact the tax service with an application to deregister cash registers. The same procedure is established for businessmen who close their company. It is important to note that these actions need to be performed only in case of complete liquidation of the company. Deregistration is carried out only if there are documents confirming the closure of the business. It should be mentioned here that in the event of a temporary cessation of the company's activities, it is not required to deregister the cash desk.
Often the reason for the need to initiate the procedure under consideration is the replacement of cash registers with more advanced models. In this case, the standard scheme for deregistration of KKM is applied. It is also necessary to contact the tax office with a request to deregister cash registers in the event of a breakdown of the device. In such a situation, employees of the registration authority will make changes to the register by registering a new model in the name of the entrepreneur. Special attention should be paid to the issue of cash theft. Before contacting the tax office, an entrepreneur needs to send an application to the Ministry of Internal Affairs about the theft of a cash machine. Based on the certificate received from the Ministry of Internal Affairs, changes are made to the tax register.
In addition to all of the above, there are many different reasons that can contribute to the difficulties with the use of cash registers. It is possible to deregister the cash desk only if the employees of the tax inspectorate agree with the entrepreneur's arguments about the need to replace the devices. In order to prove the objectivity of the reasons that caused the need to replace the cash desk, the entrepreneur needs to attach supporting documents to his application.
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Features of deregistration of KKM
In the second paragraph, the fourth article of the fifty-fourth federal law a complete description of the process of deregistration of the cash register is given. All reasons for initiating this procedure can be divided into two categories: coercive and voluntary motives. Below we propose to consider the features of each of these processes.
Voluntary closure
The entrepreneur can remove the cash register from the register on a voluntary basis in the event of a breakdown of the device. However, before applying to the tax office with an application, you need to find out about the possibility of repairing equipment. If the broken device cannot be repaired and completely loses its functions, the entrepreneur can fill out an application, which will be considered by the employees of the Federal Tax Service.
Also, among the popular reasons for the voluntary closure of the cash register, it is necessary to highlight the sale or theft of equipment. In such situations, filing an application for deregistration is a mandatory requirement. Otherwise, third parties will be able to use devices registered to other people for fraudulent purposes.
Forced
The forced closure of the cash desk by the tax inspectorate can be explained by a violation of the rules for using cash registers by a business entity. Another popular reason for forced closure is the end of the operational life of the fiscal key. In this situation, the taxpayer needs to transfer to the tax employees all the payment data contained on the drive. The data transfer period is one month from the closing of the cash desk.
The average period of validity of a fiscal key is about thirteen months. This period begins at the time of the registration procedure. Entrepreneurs using special modes taxation, can apply fiscal accumulators for three years. More detailed information can be obtained on the official website of the registration authority.
Deadlines for closing the cash register
In order to remove the cash register from the register, one day is enough. It is important to note that the entrepreneur must immediately contact the tax office after the sale, loss or breakdown of the device. In the event that the reason for deregistration is a violation of the rules for using cash registers, the entrepreneur does not need to fill out any documents. In order to re-register the device, it is enough to eliminate the identified violations.
In situations where the closing of the cash desk is due to the end of the operational life of the fiscal key, the entrepreneur needs to transfer additional information to the tax officers. The term for the transfer of information taken from the drive is exactly one month from the date of the last entry made at the checkout. This operation is performed according to the classical scheme, which is used when transferring information from fiscal media.
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How to deregister KKM (instruction)
In order to close the cash register, the entrepreneur needs to perform the same set of actions as when registering cash registers. However, before you start filling out the appropriate form, you need to start preparing a package of documents. Below we propose to consider detailed instructions on deregistration of the cash register, containing several important steps.
Required documents
It is necessary to start collecting documents from the preparation of a technical passport for the product. In the absence of this document, the registration authority may refuse to consider the application. The next important document is registration card, which is issued to entrepreneurs during the registration of KKM. This document must have standard form, approved in the order of the Federal Tax Service under the number "MM-3-2 / 152". In addition to the original copy of this document, another photocopy will be required.
The journal of the cashier-operator must be attached to the above forms. Maintaining this register is a mandatory requirement of the control authorities. All entries in this journal are made on the basis of reports filled out by cash desk employees at the end of the work shift. Also, employees of the tax inspectorate may require the entrepreneur to provide an accounting coupon. This document can be obtained from the technical service center (TSC), to which a specific device is assigned.
Having prepared everything Required documents, the entrepreneur can proceed with the application. For this purpose, forms are used, formed in accordance with the unified form "KN 1110021". The same form is used during instrument registration. A sample application for deregistration of KKM must contain information about the taxpayer. Here you need to specify the passport data of the owner of the company, its name, individual tax code and foreign trade code.
The next line indicates the code corresponding to the number of the tax office to which the application is sent. In the column with a mark on the closing of the cash desk, you must enter the code "2". After that, information about the instrument itself is given, including the model name, registration number, and the number assigned by the manufacturer. The following section provides information about the service center. Here you need to indicate the name of the selected organization, its TIN, as well as the registration number of the concluded contract. IN separate section provides information on the means of visual control. The application for closing the KKM can be filled in manually or typed in a text editor.
When transferring a package of documents, the taxpayer needs to provide the employees of the Federal Tax Service with his passport. It should also be noted that these actions can be performed by a trustee, if there is a passport of the principal.
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Withdrawal procedure
The procedure for removing cash registers from tax accounting is carried out in several stages. Before sending an application to the registration authority, the entrepreneur needs to contact the technical service center. The specialist of this organization must remove the fiscal receipt from the device to be replaced. This check must be attached to the main package of documents.
Next, the entrepreneur needs to transfer all the prepared documents to the employees of the tax service. It is important to note that you can close the cash desk only in the branch where the device was registered. Today, there are three main methods of transferring acts:
- Personal transmission. This method allows you to minimize the risk associated with the loss of documents. In addition, the tax officer who accepts documents from taxpayers can perform a small check in order to identify the most common errors.
- Sending by mail. Each taxpayer is given legal right using the services of Russian Post to transfer documents to control authorities. All documents must be sent by registered mail, to which a description of the attachment will be attached. After receiving the documents, tax employees must sign the letter, thereby confirming the fact of receipt of the acts.
- Using the electronic form. In order to be able to send all documents via e-mail, the entrepreneur will need to purchase a digital signature. In addition, you need to register a profile on the State Services portal. An electronic application is submitted through a special form, which can be found in Personal account.
After receiving the documents, the employees of the inspection must consider the application submitted by the entrepreneur. The processing time for applications is five business days. After this time period, tax officials must contact the taxpayer in order to agree on a date for taking readings from the device. When taking indicators, in addition to the taxpayer himself and the representative of the Federal Tax Service, an employee of the technical service center must be present. During this procedure, a special act is drawn up, which will be used as the basis for closing the cash desk.
At the last stage of the procedure under consideration, amendments are made to the tax register. At the end of this process, tax employees transfer to the entrepreneur an accounting coupon and a technical passport of the product containing notes on the closing of the cash desk.
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How to check the registration of KKM in the tax
Each entrepreneur has the right to apply to the Federal Tax Service with a request to provide information on the registration of KKM. This step allows you to find out whether the cash register is closed or the device continues to be registered with a specific organization. In order to obtain this information, you will need to contact your local tax office.
These applications are considered in individually. In order to obtain all the necessary information, you need to provide tax employees with:
- Technical data sheet of the device or a copy of this document.
- Account card.
- Passport of the taxpayer.
One of the tasks of the tax inspectorate during this procedure is to identify the compliance of information from the fiscal drive with the information contained in cash register. Also, employees of the Federal Tax Service identify the correctness of the procedure for deactivating the device. All information withdrawn from the fiscal drive is stored in the archive of the registering authority. It is important to note that in existing laws there is no strict regulation according to which the procedure in question is carried out. This means that the requirements of the tax office may vary depending on the region where the entrepreneur works. In order to avoid possible errors, it is recommended that you first consult with the employees of this service.
It should also be said that this operation can be performed with the participation of a trustee representing the interests of the entrepreneur. In order for the authorized person to work with the documentation, it is necessary to issue an official power of attorney certified by a notary agency. When submitting documents, the authorized person must attach his passport and the original copy of the power of attorney to the package of documents. The rest of the procedure for closing the cash desk is no different from the above process.
Conclusions (+ video)
In this article, we examined the question of how the KKM is deregistered by the tax service. At the end of this procedure, the device can be sold or disposed of. It is important to note that the models excluded from state register, cannot be used by the entrepreneur. Violation of this rule entails penalties from the control authorities.
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According to 54-FZ subjects entrepreneurial activity are obliged to carry out payment settlements using cash registers. However, work is not always carried out in accordance with the tasks set. Often, circumstances are such that it is necessary to deregister online cash register equipment.
Where to buy an online cash register
In what cases is it necessary to deregister KKM
An exhaustive list of cases, upon the occurrence of which it is necessary to deregister an online cash register with the tax office, is indicated in Article 4 of Federal Law-54. This can happen at the initiative of the private entrepreneur himself or at the request of the Federal Tax Service.
An individual entrepreneur or legal entity that has decided to deregister an online cash desk can submit such an application in the following cases:
- Upon detection of the theft of the cash register or its loss under other circumstances.
- In case of liquidation or reorganization of the enterprise and resale of CCP to another business entity.
- When detecting damage to an autonomous cash register.
- Upon expiration of the validity period of cash register equipment.
- The cash register was sold, and the entrepreneur decided to install a new cash register model.
After checking and repairing the online cash register, it is set to work again.
The tax authority is obliged to remove the cash register from registration if serious violations were found during the operation of the equipment or the validity period of the fiscal accumulator has expired, which ensures the storage of fiscal data on all settlement transactions for a specific period.
The procedure for deregistration of the online cash register
The procedure and rules for deregistering an online cash register with the tax office are regulated by Article 4.2 of the Federal Law-54:
- Submission of an application in the prescribed form for deregistration of the KKR.
Important! It is necessary to send an application to the tax office within two working days after identifying the reason for filing.
Attached to this application is a report on the closing of the fiscal accumulator. Such information is sent to the Federal Tax Service only when the KKR is transferred to another person. Fiscal documents are subject to full verification by the tax authorities.
In addition to the tax application, the following documents must be submitted:
- technical passport for registration equipment;
- CCP registration card;
- cashier's journal, reflecting Z-reports for each working day;
- registration card issued by the CTO;
- passport of the person submitting the application.
You can send an application to the tax authorities in person, through the Internet portal www.gosuslugi.ru or by mail notification.
An application to the tax office is not submitted if the decision to close the online cash desk is made by the specified department. After eliminating the causes, it is necessary to re-register the cash register or fiscal registrar and continue working.
To do this, you must perform the following steps:
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- If necessary, register on the site and create a personal account.
- Open the icon "Accounting for cash registers" in your personal account.
- Click on the "Unregister" button.
- In the withdrawal application form that appears, fill in the fiscal document number, date, time and fiscal sign. Then click "Sign and Send".
- A message appears in the window: "KKT has been deregistered".
Sample application for deregistration of an online cash register
This application is filled out individual entrepreneur or representative legal entity in the prescribed form, approved by order of the Federal Tax Service Russian Federation May 29, 2017. This form can be found in the annex to the relevant order on sites with regulatory legal acts or on the portal of any tax office.
except mandatory items inherent in the application, it states the following:
- Factory number of the cash register.
- KKR model.
- Reason for deregistration.
In the case of submitting an application through the office on the website of the Federal Tax Service, only specific data about a particular business entity and cash register are filled in.
The grounds and procedure for closing an online cash desk are specifically established by the provisions of Article 4 of 54-FZ. The initiative to deregister the KKR may belong to the owner of the cash register or the tax office. In case of elimination of shortcomings, the online cash desk or FR after re-registration can be used in the future. The legislator protects the owner of the cash register in case of loss or theft of cash equipment, and the attacker cannot use it.
Most convenient way withdrawal from the use of online cash desks is the use of a working cabinet on the website of the Federal Tax Service. The procedure for fixing and sending this document on the portal or in mobile application takes several minutes. Also, the response of the tax inspectorate about the removal of the KKR from registration comes quickly.
In cases provided for by law, the online cash register is deregistered in tax service. Consider how this procedure is regulated by law and how to deregister a cash register.
Grounds for deregistration of cash registers with the Federal Tax Service
Cash register equipment is removed from the registration with the Federal Tax Service in cases provided for by law. The regulations, in fact, spell out two groups of grounds for this:
- The grounds on which the cash register is registered with the Federal Tax Service must be removed by the owner:
- transfer of CCP to another business entity;
- loss or theft of an online cash register;
- breakdown of the cash register.
- Grounds for deregistration of an online cash register removes the FTS itself:
- detection of non-compliance of the cash register with the established requirements of the law;
- expiration of the service life of the fiscal drive;
- termination of activities by an economic entity (a corresponding entry appears in the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs, and on its basis the Federal Tax Service deregisters the cash register).
Important nuance: if a specific fiscal drive has broken down in the online checkout (while its other hardware components are working normally, and this is evidenced, as an option, by the fact that another drive is recognized and works without problems), then deregister it no need. But in this case, the drive must be replaced, and after replacing the FN, it is necessary to re-register the online cash desk. At the same time, the re-registration procedure does not involve deregistration of the cash register.
How to deregister an online cash register with the Tax Service
In cases where the online cash register is subject to deregistration by the user himself, it is required to perform actions in 2 stages:
Stage 1: submit an application to the Federal Tax Service in the prescribed form
It may be submitted:
- Electronically via:
- personal account of the taxpayer on the website of the Federal Tax Service;
- user's personal account.
- IN paper form- upon personal appeal of the owner of the online cash desk to the department.
The application form for deregistration of a CCP from the registration with the Federal Tax Service (form according to 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 No. 2 and No. 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 business days following the one in which the online checkout broke down.
The general procedure for deregistration of cash registers with the Tax Service is given in Art. 4.2 of Law 54-FZ - LINK.
When submitting an application, it is also necessary to generate a report on the closing of the fiscal accumulator at the checkout. If the cash desk 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 available here:
but) the cash register is broken, but the fiscal drive is in order;
In this case, you need to take out the FN and take it to the Federal Tax Service along with the application in paper form. Specialists of the tax inspectorate independently read the fiscal data from the drive using special equipment.
b) hard drive broke(and in this case, it doesn’t matter what happened to the cash register - it’s still impossible to count fiscal data);
In this case, the owner of the cash register should contact the manufacturer of the online cash desk and ask for an examination of the financial tax. If it shows that it is still possible to read fiscal data from it (that is, it turns out that there was a “glitch” or the user simply 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 a report on the closing of the fiscal accumulator to the department. And if there is no technical possibility for this, you must also bring the drive to the Federal Tax Service for reading.
If the examination confirms that the fiscal data cannot be read, then the report to the Federal Tax Service is not provided.
in) the cash register along with the drive was stolen.
In this case, the legislator does not regulate the procedure for providing information supplementing the application. But the Federal Tax Service may, during a subsequent audit, ask the taxpayer to present documents certifying the theft of the online cash register. For example, materials of an internal investigation or a copy of an appeal to law enforcement agencies.
"Offline" scheme of interaction with the Federal Tax Service - when an application is submitted in paper form and is accompanied by reading data from a fiscal drive directly at the territorial office of the department, it is used as a regular one if the online cash desk is used in an area remote from communication networks (but if the technical feasibility there is still an application through the Personal Account - for example, via satellite Internet, then it can be used - however, the fiscal drive, however, will have to be brought to the Federal Tax Service for reading).
The “offline” scheme will have to be used if the reason for deregistration of the cash register is the end of the life of the FN. The fact is that in this case the drive is automatically blocked, and a report on its closure cannot be generated. You will also have to carry it to the Federal Tax Service.
Stage 2: wait for the Federal Tax Service to send a deregistration card for the online cash register.
To prepare the card, the tax authorities have 10 days after receiving the application from a KKT user. If the Federal Tax Service deregistered the online cash register on its own, then within 5 days after that the card must be prepared and sent to the user.
In the general case, the card is prepared in electronic form and placed in the Personal Account on the website of the Federal Tax Service. But you can request it by contacting the tax authorities, in paper form.
The procedure for obtaining a card form for deregistration of an online cash register on paper is given in Appendix No. 10 to the order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20 / [email protected]- LINK .
What to do after deregistration of the cash register
Further actions of the user depend on the reasons for deregistration of the online cash register.
If the cash register was transferred to another business entity, then it is possible, if necessary, to instruct it on the subject of registering an online cash register with the Federal Tax Service - as a prerequisite for the further legal use of cash registers.
If the cash register was 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 again.
If the CCP breaks down, then you will need to contact its manufacturer to obtain data on the conditions and place of the warranty repair of the equipment. And if the warranty is over - request the contacts of the service center, which can repair 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 deregistered the online cash register due to the fact that it found that the device did not comply with the requirements established by law, then these discrepancies will need to be eliminated - and only after that the cash register should be registered again. If it is impossible to eliminate the violations, you will have to buy a new cash desk.
If the cash register is deregistered by the Federal Tax Service due to the expiration of the fiscal drive, then you will need to buy a new one and then register the cash desk.
If the cash register is deregistered due to the termination of the activity of an individual entrepreneur or legal entity, then no action is needed - until the business owner has re-registered the business entity.
Important nuance: in all cases when, upon completion of the procedure for deregistering the cash register, the fiscal drive remains in the hands of its owner, it is necessary to ensure its safe storage for 5 years (paragraph 2 of Article 5 of Law No. 54-FZ). The FTS may request FN during the check. This rule also applies when replacing the drive - when you need to do not deregister the online cash register, but re-register it.
Video - how to properly deregister an online cash register with the Tax Service: