Zeroing the archive eccles 3 versions. Z-report: what it is and how to do it. The procedure for the failure of the clock on the CCM "tornado" and "tornado-k"

The obligation to use cash registers, provided for by legislation, also makes it necessary to draw up the appropriate documentation. One of these requirements is the Z-report. In this article, we will get acquainted with the basic principles of its design in accordance with the current legislative norms.

The State Interdepartmental Expert Commission on Cash Register Machines (GMEC) approved the List of the main alphanumeric symbols used in cash register machines printed on receipt and control tapes, which indicates that the letter Z denotes a report with cancellation - a final receipt displaying transactions and the amount of revenue per day.

In the new edition of the legislation, this report is called the shift closure report.

To draw up such a report, no additional financial, material, labor or special time costs are required. Cash registers are programmed to draw up a Z-report on their own, there is no need to enter additional information.

The cashier is only required to know which buttons to press (according to the instructions for the cash register), as a result he will receive a printed receipt with the final data.

Important! The legislation specifies that the time interval between two Z-reports cannot be more than 24 hours.

Modern cash registers are often programmed in such a way as to exclude such a factor as forgetfulness of cashiers: if the next Z-report is not completed within 24 hours after the registration of the previous Z-report, it will be blocked.

What is it for

The Z-report is needed for:

• cashier to close the shift and hand over the proceeds to collectors or an accountant;
• an accountant to check the correctness of the surrendered proceeds;
• the owner to check the honesty of the cashier's work and the efficiency of the business;
• a tax inspector to check the correctness of the use of cash registers in the process of counter checks, as well as the correctness of the calculation and payment of taxes, since upon zeroing the amount of proceeds is memorized by the fiscal accumulator.

Read also: Cash register "ATOL": errors, how to set up, how to reset, how to cancel a receipt

The main purpose of the Z-report is to reset the result of the store's work, transfer the data for control by the tax service. The cancellation report is the basis for managing a store and preparing accounting and statistical reports.

Important! You need to understand that after resetting it will not be possible to issue money from the cash register or return it to a client who has refused a purchase. Such operations will be registered through the central cash office with the permission of the chief accountant and the head.

Types of Z-reports

You can shoot the following types of Z-reports:

1. Basic - such a report ends the work of the shift and resets the work of the entire store.
2. By departments - shows the work of each department per shift.
3. For each seller - allows you to control the work of individuals.
4. In terms of assortment, if such a function is provided in the cash register model, it allows you to assess the speed of turnover of different goods.
5. Zero - if there are no transactions for the total period.

Accumulations in the report

Accumulation refers to the total amount of knocked out cashier's checks from the start of the cash register. According to the current legislation, it does not matter from the point of view of completeness and timeliness of tax payment.

In what cases can savings be zeroed

Z cash register report: video

Zeroing of accumulations can occur when:

• re-registration of cash register;
• installing a new memory block;
• after repair, reprogramming or maintenance.

Did you know? If the cash register refuses to issue a Z-report, it is possible that you have not opened a shift (there are no daily sales operations). To issue it with zero indicators, knock out a zero check.

Is it obligatory to make a Z-report when transferring a shift

Legislation does not require the cash desk to be reset when transferring a shift, the main thing is that the procedure is carried out once every 24 hours. However, such a rule may be provided for by the internal regulations of the enterprise for its own convenience. The maximum number of Z-reports per day is not limited.

Read also: Online cash registers for individual entrepreneurs in 2018

Is there a penalty for a non-printed Z-report

If you do not print the Z-report, liability arises in accordance with article 19.7 of the Code of Administrative Offenses of the Russian Federation in the form of a fine:

1. The person responsible for printing the report is charged a fine of 100-300 rubles.
2. From the accountant, the head is charged 300-500 rubles.
3. The company is charged 3000-5000 rubles.

However, such a violation may also fall under Article 19.4 of the Code on disobedience to a legal order or demand of a person exercising state or municipal financial control, as a result of which the following may be fined:

1. Citizens - in the amount of 500-1000 rubles.
2. Officials - in the amount of 2000-4000 rubles.

Another article 1 of the Code (15.6) states that non-execution, improper execution or falsification of the data of the report on the closure of the shift and other documents that are the basis for tax control, leads to the imposition of a fine on:

1. Citizens in the amount of 100-300 rubles.
2. Officials in the amount of 300-500 rubles.

How to make a Z-report at the cash register

How to remove the Z-report (close the shift) at the AMC 100K checkout: video

Let us consider the procedure for drawing up a report on the closure of a shift using the example of the AMS-100MK cash register.

You must press the following keys:

Each model of the cash register has its own set of keys and the sequence of their pressing, you can read about this in the attached instructions.

Did you know? If you print out the scheme according to which you need to act to draw up a report on the closure of the shift for the device installed at your enterprise, and attach it in a place visible to the cashier, then the likelihood that he forgets to print or makes mistakes during registration will be significantly reduced.

Where to file the Z-report

The Z-report must be glued to the Help-report of the cashier-operator. Bonding without the help of glue is also allowed, but the first method better ensures the safety of the document. The certificate is issued after filling out the Journal of the cashier-operator.

Entrepreneurs who use a cash register in their activities necessarily deal with an EKLZ device designed to control financial transactions made with the help of a cash register.

What are the nuances of using ECLZ, what its "pitfalls" can contain for entrepreneurs, and also what changes associated with its use will bring government innovations to businessmen, you will learn by reading this material.

Abbreviation and meaning of the device

EKLZ stands for "Electronic control tape protected". It is a mechanism that is somewhat akin to a "black box": it provides hidden from outside interference with the protection of fiscal data of the cash register and their long-term storage. In other words, all operations performed on this cash register are recorded on the EKLZ:

• each stamped check;
• a refund for a product whose purchase is canceled;
• report taken at the beginning of the shift (X-report);
• report closing the shift (Z-report).

The device consists of 3 elements.

1. Communication processor (CP)- receives and archives data, ensures their exchange with other elements of the device.
2. Cryptographic coprocessor (CS)- based on the information received from the CP, generates a unique verification code (CPC).
3. archive- a module where all the data that got to the EKLZ is stored, including the calculated PDA.

IMPORTANT! EKLZ is energetically autonomous, which ensures data storage in any conditions.

Secret PDA

Each EKLZ device generates cryptographic verification code- PDA. Since the production of EKLZ is supervised by the FSB of Russia, the principle of generating this code is secret and cannot yet be deciphered.

This code is automatically calculated by the coprocessor for each punched check and is displayed on it as a unique number (that is, each check gets its own code).

Purpose of the PDA- additional tax control. The tax inspector can, by comparing the PDA with the check data, determine their mutual correspondence and easily calculate the manipulations with the EKLZ, if any. Thus, a negligent entrepreneur who has tried to zero his proceeds to reduce the tax burden will be brought to light.

FOR YOUR INFORMATION! Any buyer who has received a cashier's check can verify its authenticity by checking the PDA on the official website of the tax inspection or special information resources.

How information is encoded in a PDA

When a cashier punches a check, a complex work takes place in the bowels of the cash register, ensuring the fixation and storage of information about the operation performed. This process is carried out in several stages.

1. The communication processor receives data from the machine, which is displayed on a receipt or report.
2. The obtained parameters become the basis for the generation of a unique PDA verification code by the cryptographic processor.
3. The resulting code is applied to a control tape and transferred to the commercial proposal for issuing a check or report for printing.
4. The data on the control tape is archived for later storage.
5. Notes on subtotals in the process of work.
6. When a shift is closed, a total is generated and stored in the long-term non-volatile memory.
7. All data is transferred to the cash register itself to print the required receipt or report.
8. As the resource is filled (up to 100 thousand punched checks or up to 13 months of work), EKLZ must be replaced.

EKLZ - an accurate device

Installation and activation is performed by a technician.

EKLZ is a disposable device, the meaning of its operation is that the data cannot be corrected externally, therefore, an error during activation is unacceptable. If it is approved by a technician or by the entrepreneur (cashier) himself, EKLZ becomes unusable.

Data that EKLZ can provide

Instead of outdated paper tapes that had to be stored for several years, which made it impossible to find the necessary information in the paper chaos, the electronic security tape allows you to easily issue the necessary information on request:

• reports on closed shifts in the required time range;
• reports on closed shifts depending on the numbers of these shifts;
• the financial result of any shift (by its number);
• the required document (check or report) by PDA number;
• all operations for the required shift;
• total after activation of EKLZ.

From the history of EKLZ

EKLZ was not always present in the cash register mechanisms. Until 2000, fiscal memory was used instead, which turned out to be not a very reliable storage for such data. Skillful hackers have come up with an interface that allows you to intervene in the correction of fiscal memory data without even opening factory seals. The fiasco idea needed updating.

The Federal Agency for Government Communications and Information, acting on the initiative of the President of the Russian Federation, has developed a new concept for storing fiscal data of cash registers, based on cryptography, that is, the formation of a security code. The prototype was tested, and already in the next year, 2001, it was approved by the State Interdepartmental Expert Commission, and in 2002 mass production of EKLZ began.

Since October 1, 2004, the use of EKLZ in cash registers has become mandatory for all entrepreneurs. The absence of EKLZ began to be considered a major offense, punishable by a serious fine.

Will EKLZ be a thing of the past?

In 2016, the Government of the Russian Federation adopted a number of legislative innovations regarding the use of cash registers. On 03.06.2016, the President signed Law 54-FZ "On the Use of Cash Register Equipment", designed to completely change many outdated methods of registering revenue and tax reports on it. Modern technologies are changing the principle of data storage to their immediate transfer online.

Major upcoming changes

1. All fiscal data over the Internet will be immediately transmitted directly to the tax office.
2. The check can be issued to the buyer in a printed form, or, at his request, sent by e-mail, and the powers of both documents will be the same.
3. In cash registers of the new model, instead of EKLZ, a fiscal drive will be used - a device that will encrypt and store data, but not on the basis of tape, but in electronic form.
4. The registration procedure for cash register machines will take place online, entrepreneurs will no longer need to personally appear at the tax office and undergo technical expertise, as well as pay for regular technical service.
5. Entrepreneurs using the tax systems of the simplified tax system and UTII, for which the cash register was optional, will have to use the devices of the new model as an indispensable attribute from 2018.
6. Details on receipts will change: the amount of displayed data will increase.

NOTE! Some types of activities will not be affected - a list of them can be found on the official tax resources.

When everything changes

The law has already entered into force, but so far it is not provided with the appropriate amount of equipment, so the transition to the new rules will be gradual.

If an entrepreneur's cash register was registered with the tax office before February 1, 2017, it can be used without restrictions and any sanctions until July 1, 2017. Further, the old cash register will have to be updated and re-registered - of course, at the expense of the entrepreneur himself. By the way, we already wrote about this in the news item "". There, all the dates are listed in a table, which clearly demonstrates when exactly you need to prepare to change equipment.

In ChM Mercury 180 there is a service mode with which you can reset the non-volatile memory for reprogramming the TIN and other data in the cash register memory. Without zeroing, Mercury can only be reprogrammed 5 times.

Using this mode, you can also set any time and date, even rearrange the time.

If you have any difficulties with zeroing the cash register, call and our mechanics will help you.

Zeroing service cost: 400 rubles.

Resetting the energy memory in service mode:

1. Switch off the cash register.

2. Open the MCP housing: unscrew one screw on the housing and carefully unscrew it around the entire perimeter.

3. Remove the four screws from the top of the board (near the printer).

4. Close the two contacts and simultaneously turn on the FM.

5. Contacts can be opened.

6. The display will show the inscription: "passwords".

7. Pressing the AH / PE key select the "RESET" mode and press the IT key.

8. Press the "+" key several times until the display shows "EDS".

9. Click "IT"

After the last pressing "IT" it will be necessary to wait a little until the message ZERO disappears on the indicator. After all that has been done, you will need to program the serial number of the CHM, program the desired date, and other parameters such as INN, the title of the check, the end of the check.

To exit the service mode, turn on and turn off Mercury 180 with the toggle switch.

Programming the serial number of the CHM

If you have performed the operation of zeroing the non-volatile memory, then you will need to re-program the serial number of the receipt printing machine.

1. turn on the check-printing machine with the toggle switch (if it is necessary to program the serial number, the display will show Err 202).

2. press the "C" key

3. Press the "AH / PE" key several times until the display shows "PRG --------"

4. Press the zero key six times: 0, 0, 0, 0, 0, 0.

5. Press the "+" key several times until the display shows "ZAV NOP"

6. press the "IT" key

7.enter eight digits of the serial number (for example: 12345678)

8. press the "IT" key (the display will show the inscription: "NOR")

9. press the "AH / PE" key

That's it, the serial number is programmed, now you need to program the TIN and the title of the check.

Programming the date and time "back"

In the MTP, it is possible to set an earlier date. This operation is performed after zeroing the electronic signature. See above for instructions on zeroing.

1. Press the AH / PE key to select the "PRG" mode

press the zero key six times: 0 0 0 0 0 0

2. Press the "zero" key six times: 0 0 0 0 0 0, the display will show "DATE-BP".

2. Press "IT", type in the desired date.

3. Click "IT", type in the desired time, click "IT".

Programming the header of the check CHM / KKM Mercury 180 (video).

Zeroing of the NTP Mercury 180K + programming the serial number + programming the INN and header

Cancellation of a cash register check is a cancellation of an operation for accepting cash from a buyer and related manipulations with a check. If a check is canceled before it is closed, then, as a rule, KKM records this fact and prints the inscription “Check canceled” on the check. The canceled sales amount is not included in the cumulative totals.

If the check has already been closed, then the actions are as follows:

• The buyer returned the check on the same day - the check is stamped “Redeemed” and the signature of the person in charge; at the end of the shift, an act is drawn up in the form of KM-3, to which an erroneous check is attached.
• An error was found after the shift was closed - then this fact is reflected in the KM-4 journal.

IMPORTANT! All of the above manipulations were relevant for cash registers with EKLZ. The introduction of online checkouts changed the cancellation of checks .

If you haven't heard of online checkouts yet, read about them.

Is it possible to cancel an online cash register check?

Cancellation of a check in online cash registers is possible at a stage when it has not yet been issued. The online CCP software, as a rule, allows you to cancel a check before it is printed and transferred to the OFD. For example, the firmware of the online cash register "Evotor" allows you to return to the procedure for selling goods (entering them into a check), as well as correct the list of goods and cancel the check altogether.

If the check has already been knocked out, then it is impossible to cancel it by the methods listed above for cash registers with EKLZ. The reason for this is changes in the law "On the Application of CCP" dated May 22, 2003 No. 54-FZ. The current version of this law assumes the use of a correction check to correct erroneous checks (clause 4 of article 4.3 of Law No. 54-FZ). You need to punch such a check in the interval between the opening and closing of the shift. In this case, you can punch the correction check on any other day: it is not necessary that the date of the correction check must coincide with the date of the erroneous calculation.

A correction check can contain 2 calculation characteristics:

• 1 - correction of the receipt, that is, the business entity fixes unaccounted revenue, if, for example, the check was not broken at all or broken by a smaller amount than necessary;
• 3 - correction of consumption, when a business entity corrects fiscal documents for issuing money from the cash desk, since a smaller amount was originally issued than was necessary.

The cancellation of a check can be an operation carried out on the initiative of the economic entity - if errors are identified on their own. Then the check indicates the date and number of the accounting document, on the basis of which the calculations are adjusted. This can be, for example, an explanatory note from a cashier. The type of correction in this case is “independent operation”.

If the violation is revealed by the tax inspector, then you need to indicate the type of correction "operation by order" and the details of the order itself.

In addition, in online cash registers there is such a settlement indicator as "return of receipt". With its help, you can correct the calculations at the online checkout in the presence of the client. If you find that you have punched the wrong check to the buyer who deposited money in the cashier, then you need to knock out a new check for the same amount as in the wrong check, but with the sign of “return receipt” calculation. On such a check, the fiscal sign of the primary check with an error will be indicated. That is, you seem to cancel the wrong check. Then a new check is made for the correct amount and issued to the buyer.

Outcomes

Cancellation of an online cash register check is possible only until it is broken through and entered into the fiscal memory of the cash register. After that, the online checkout check can only be adjusted by using the correction check.

The police come only when the "signal" arrives

On our own initiative, we do not check how companies comply with the cash register technology law. We come for verification only if there is operational information about violations of the law on the use of CCP in a particular organization. It happens that a cashier or accountant, offended by the director for some injustice, reports violations where they should. Sometimes a former store employee reports to the police out of a desire to annoy him. It happens that even the store security employees complain. Competitors, counterparties ...

Joint inspections of police and tax officials are currently underway. But often entrepreneurs immediately raise a fuss about this: articles appear in the press that we are allegedly acting "by order", wishing to tarnish the good name of the audited organization. At the same time, such slander is only an excuse to cover up your actually illegal activities.

For example, now such raids with the participation of tax inspectors and employees of the Department of Economic Crimes (as well as Rospotrebnadzor and the Sanitary and Epidemiological Station) are being conducted in the markets.

It is problematic to start a criminal case for zeroing the cash desk ...

Previously, the main priority of the police was to fight not with unbroken checks, but with zeroing cash registers. After all, you can reset the cash register of any model. The easiest way to do this is with a cash register with fiscal memory (the most often used cash register control is the AMS-100F model). The scheme works like this: at the end of the working day, a chip is inserted into the external port of the cash register, the access code to the fiscal memory is dialed and the "required" amount is filled. And if the external port is securely sealed, then with the help of the TSP wizard, even when buying a cash register, a small program is written into its memory, which does not allow "unnecessary" information to enter the fiscal memory. To start this program, you just need to press a certain key combination at the checkout - and the "excess" is erased from memory.

It is much more difficult to reset the cash register equipped with EKLZ.

Reference: The advancement of cash registers equipped with EKLZ (secure electronic cash tape) was carried out by the State Interdepartmental Expert Commission on cash registers. From July 1, 2002, the entry into the register of new KKM models was terminated, if they are not equipped with EKLZ. And since October 1, 2004, tax inspectorates have registered only tape-equipped cash registers. "Outdated" models can be used until the expiration date of their depreciation.

EKLZ is a usual program that records information about each check: the date of breaking through, time, amount, etc. But you can enter it only knowing the access code that the EKLZ itself generates when the first check is broken, and it is forever stored in memory cash registers.

In addition, the data on the punched-out receipt is dumped into the tape memory immediately, and not at the end of the shift, as is the case with the fiscal memory. This means that the most popular method of adjusting revenue before removing the Z-report seems to be impossible. However, the masters of the technical service centers have successfully learned how to reprogram the "tape" taking into account the wishes of the customer. Only after a rather complex examination can it be proved that there was an interference in the EKLZ. But even if such interference is proven, it is quite problematic to open a criminal case under Article 272 of the Criminal Code of the Russian Federation (illegal access to computer information). Recently, the judges do not agree to equate the memory of the KKM with computer information and the case ends with an acquittal. Therefore, the process of initiating criminal cases on zeroing cash registers slowed down, and examinations of cash registers are practically not carried out.

But in order to prove the non-penetration of the check, it is not necessary to carry out an examination. It is enough to prove that the already punched check somehow disappeared from the memory of the cash register. Our employees disguise themselves as regular shoppers during business hours

buy a product. This evidence of an offense is attached to the inspection materials in order to bring to criminal or administrative responsibility.

... you have to limit yourself to a fine

In most cases, an organization pays a fine under article 14.5 of the Code of Administrative Offenses of the Russian Federation for the sale of goods without the use of cash registers. The amount of the fine is from 30,000 to 40,000 rubles.

If, during the check, the cashier was caught not breaking a check, then he will have to pay a fine from 1,500 to 2,000 rubles. Of course, an employee can admit that he acted not out of personal interest, but at the direction of the director, for example. But in the absence of direct evidence, as a rule, such revelations end in his dismissal. If the involvement of the organization's officials is obvious, then they will have to pay from 3,000 to 4,000 rubles to the state treasury. The accountant, subject to his participation in the case, can be punished for non-receipt (incomplete posting) of funds in the cash desk under article 15.1 of the Administrative Code of the Russian Federation. Then he faces a fine of 4,000 to 5,000 rubles.

From practice

How is the cash desk reset

Maksim Erokhin *, master of CTO

We work like this: the client registers the cashier, picks it up and orders the program for us. At the same time, he makes one hundred percent advance payment. Basically, prices are approaching a thousand dollars. We have "our" people in the tax office, who supply us with access codes to the cash register themselves. An access code and program are all you need to make changes to the cash statement. An experienced craftsman can do this in just a couple of hours. But we usually lay two or three days. In addition, in our office there is a model of the cash register, the customer can come by himself or send his cashier so that he can practice typing in the necessary key combination. Adaptation takes from two weeks to two months. Even experienced cashiers-interlocutors make mistakes. In normal firms, specially trained people are engaged in zeroing. And it is right. Although inexperienced cashiers are our bread, we also charge a fee for correcting their mistakes