Cancellation of ECR registration: reasons, order, documents

The current ECR Law obliges most Sole Proprietorships to use hardware electronic cash registers or their software equivalents. The equipment is installed directly at the point of sale and can only be used after registration with the tax authorities.

However, in certain cases, a Sole Proprietorship may opt out of using an ECR, and the tax office may cancel the ECR registration for specific reasons.

Let's look at the procedure for ECR deregistration and analyze several important nuances.

Main reasons for ECR deregistration

ECR deregistration is performed in accordance with the current legislation, including the Ministry of Finance Order No. 547. The fourth section of this document is dedicated to the reasons and rules for cancellation. The law defines a list of specific grounds for equipment deregistration, including:

• change of business ownership,

• theft or critical failure of the device,

• switching to a software ECR;

• end of service life,

• misuse of the ECR as recorded in the state register,

• invalidation of the founding documents,

• termination of business activity,

• court decision to liquidate the business, including bankruptcy,

• death of a Sole Proprietor, or recognition as incapacitated, or missing,

• temporary suspension of the point of sale’s activity, including businesses located in occupied or combat zones.

Thus, ECR deregistration may be either mandatory — by decision of the tax authority, or voluntary — by request of the business owner.

How does the ECR deregistration procedure work?

The deregistration procedure is simpler than registration, but requires attention to some important details.

It must start with mandatory unsealing of the ECR.

According to Order No. 547 of the Ministry of Finance, before initiating the deregistration procedure, the ECR must be unsealed. Follow this instruction:

1. Contact the Service Center (SC) that provides technical maintenance and repair of the ECR under contract.

2. Submit a written notice about your intention to deregister the ECR and request unsealing of the equipment.

3. Provide the SC with sealing documents for the ECR.

4. The SC will unseal the device and issue a relevant certificate.

5. The SC will send the certificate to the tax authority at the place of registration.

ECR deregistration instructions via the tax office

You can deregister an ECR either in person at the tax office or remotely. To do this, log in to your electronic tax cabinet, authorize and complete the application using Form No. 4-ECR. You must also attach Form No. 3-ECR, which is a registration certificate confirming that this device is assigned to a specific point of sale.

In your account, you can choose how to receive the certificate Form No. 6-ECR (about deregistration) — by postal mail or email.

If the device was stolen, the Sole Proprietor must provide a copy of the police report along with the deregistration application.

To voluntarily deregister the ECR via the e-cabinet, follow these steps:

• go to the "Report submission" section,

• click the "Create" tab,

• select application Form No. 4-ECR from the list,

• check the box (J/F1360102) "Free format document",

• in the document header, choose "Attachments" and (J/F1360102) "Free format document",

• fill in the form, specifying the registration certificate data: appendix number, name, date of issue, etc.,

• select "Document file name" and attach a copy of the certificate (.jpg, .pdf or .png format).

The tax office will review the application and deregister the ECR within 5 calendar days. The relevant entry will be recorded in the State Tax Service information system.

Forced ECR deregistration

Forced deregistration is usually carried out by the tax office if there are valid reasons. The procedure is as follows:

1. One month before the ECR’s service life ends, the tax office sends a notification about the need for deregistration. The business owner still has time to submit a voluntary deregistration application. In other cases, the tax office initiates the procedure within a month of identifying the grounds.

2. During deregistration, the tax office issues a document using Form No. 5-ECR. This document is not provided to the business owner.

3. After the ECR’s service life ends, the tax office cancels its registration within two days and sends a certificate using Form No. 6-ECR to the business owner and informs the SC.

Documents required for ECR deregistration

• registration certificate (Form No. 3-ECR),

• unsealing certificate from the SC,

• application Form No. 4-ECR.

After deregistration, the entrepreneur receives Form No. 6-ECR certificate.

How to cancel software ECR registration?

Just like with a hardware ECR, software ECR registration can be cancelled either in person at the tax office or through the electronic cabinet.

To begin the procedure, submit an application using Form No. 1-software ECR. If the software is faulty or stolen, submit an additional application using Form No. 2-software ECR.

Software ECR registration can also be automatically cancelled via the fiscal server if any of the following conditions are met:

• closure of a Sole Proprietorship,

• closure of the point of sale,

• death or legal incapacity of the entrepreneur,

• deregistration of the business entity.

In such cases, the entrepreneur may register a new software ECR for a new business unit.

Difference between cancellation and annulment of ECR registration

According to Order No. 547, when an ECR registration is cancelled, the tax office annuls the fiscal number, which may no longer be used for business activity.

If a business continues to use an ECR or software ECR after deregistration to sell goods or provide services, this is a violation of the law. The tax office will declare all such fiscal receipts invalid and may apply fines.

To avoid issues with the State Tax Service, use only registered and sealed ECR/software ECR devices.

How to switch from a fiscal ECR to Torgsoft software ECR

1. Unseal the fiscal ECR at the SC with which you have a maintenance contract.

2. Submit an application for ECR deregistration (Form No. 4-ECR) to the tax authority at the place of registration. Include the registration certificate.

3. Register the software ECR via the Electronic Cabinet or in Torgsoft.

4. Register the cashier via the Electronic Cabinet or in Torgsoft.

5. Add the cashier to the Torgsoft program and place the digital signature in the program directory.

6. Configure Torgsoft on your device.