In what cases will the tax authorities cancel the registration of a cash register?

Recently, the State Tax Service provided clarifications on the use of cash registers. It turned out that an entrepreneur may not only be denied registration of a cash register, but also cancel an already registered cash register. In what cases the tax authorities may cancel the registration of a software ECR, read on.

When can a taxpayer cancel the registration of a ECR on its own?

The registration of a cash register is canceled by excluding the device from the Register of Cash Registers and blocking the fiscal number (it cannot be used in the future).

An entrepreneur may deregister a cash register at his/her own request by submitting an Application for Registration of Cash Registers in the form No. 1-ECR. This application is submitted only in electronic form using the Taxpayer's Electronic Cabinet. To cancel the registration of the ECR, you must put an "X" in the "Cancellation of registration" field.

If the ECR is malfunctioning, the entrepreneur must submit a Notification of the detection of ECR malfunctions in the form No. 2-PRRO. In this case, "X" should be put in the field "Malfunction" or "Device theft or key compromise" (depending on what happened).

Before submitting an application for cancellation of the ECR registration, it is necessary to transfer copies of all settlement documents created by the software ECR and provided for by Procedure No. 317 of 23.06.2020 to the tax server, namely:

• payment documents are created offline and with assigned fiscal numbers;
• electronic fiscal reporting checks;
• electronic messages.

When can the registration of a cash register be canceled automatically by the tax authorities?

Registration of a cash register may be canceled automatically in the event of:

• when an entrepreneur or legal entity ceases to operate and a corresponding entry is made in the Unified State Register;
• when the business unit where the ECR was installed ceased to operate;
• when a court has declared a company bankrupt and ordered its liquidation or invalidated the company's constituent documents;
• when a sole proprietor dies, goes missing, or becomes incapacitated;
• in cases provided for in Article 67 of the TCU.

If the registration of a cash register is canceled automatically, the tax office will send a Notice of cancellation of the cash register electronically via the Taxpayer's Electronic Account with an explanation of the reasons.