Наталья Ключевская
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ФНС России своим приказом от 7 сентября 2018 г. № ММВ-7-20/527@ «О внесении изменений в приложения к приказу ФНС России от 29.05.2017 № ММВ-7-20/484@»1 скорректировала формы заявления о регистрации ККТ и заявления о снятии ее с регистрационного учета, а также карточки регистрации ККТ. Документ официально опубликован 26 ноября.
В частности, в форму заявления о регистрации ККТ включен новый раздел 2.1 «Сведения об автоматических устройствах для расчетов», в котором будут отражаться номера автоматических устройств для расчетов, адреса и места их установки (применения). При этом из раздела 2 «Сведения об использовании контрольно-кассовой техники, заявленной на регистрацию (перерегистрацию) в налоговом органе» исчезнет строка 120, отражающая номер автоматического устройства для расчетов (в случае если ККТ входит в состав автоматического устройства для расчетов).
Кроме того, в указанной форме появится раздел 4, содержащий сведения о сформированных фискальных документах и сведения из отчета о закрытии фискального накопителя. Аналогичные данные теперь будут отражаться и в заявлении о снятии ККТ с регистрационного учета.
О порядке проверки соблюдения требований к ККТ, порядке и условиях ее регистрации и применения читайте в одноименном материале «Энциклопедии решений. Проверки организаций и предпринимателей» в интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
В свою очередь, в карточке регистрации ККТ необходимо будет указывать адрес и место установки (применения) автоматического устройства для расчетов.
Сопутствующие поправки внесены в порядки заполнения форм заявлений и карточки.
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1 С текстом приказа ФНС России от 7 сентября 2018 г. № ММВ-7-20/527@ «О внесении изменений в приложения к приказу ФНС России от 29.05.2017 № ММВ-7-20/484@» можно ознакомиться на Официальном интернет-портале правовой информации.
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