The obligation provided by law to use cash register equipment also forces us to draw up the appropriate documentation. One of these requirements is the Z-report. In this article we will familiarize ourselves with the basic principles of its design in accordance with current legislative norms.

The State Interdepartmental Expert Commission on Cash Registers (GMEC) approved the List of basic alphabetic symbols printed on receipt and control tapes used in cash registers, which indicates that the letter Z denotes a report with cancellation - the final receipt displaying transactions and the amount of revenue for the day.

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

To prepare such a report, no additional financial, material, labor or special time costs will be required. Cash register equipment is programmed to independently generate a Z-report; there is no need to enter auxiliary information.

The cashier only needs 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 law specifies that the time interval between two Z-reports cannot be more than 24 hours.

Modern cash register equipment is often programmed in such a way as to eliminate such factors as cashiers’ forgetfulness: if you do not issue the next one within 24 hours after issuing the previous Z-report, it will be blocked.

What is it for?

Z-report is needed for:

• cashier to close the shift and hand over the proceeds to the cash collectors or accountant;
• an accountant to verify the correctness of the revenue submitted;
• the owner to check the honesty of the cashier and the efficiency of the business;
• an inspector from the tax office to check the correct use of cash register equipment in the process of counter checks, as well as the correctness of the calculation and payment of taxes, since when reset, the amount of revenue is remembered by the fiscal drive.

Read also: Installing an online cash register: where to start, how to install it

The main purpose of the Z-report is to reset the results of the store’s work and transmit data for control by the tax service. The cancellation report is the basis for store management and preparation of accounting and statistical reporting.

Important! You need to understand that after zeroing, it will not be possible to issue money from the cash register or return it to a client who refused to purchase. Such transactions will be processed through the central cash desk with the permission of the chief accountant and manager.

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 department - 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 estimate the speed of turnover of different goods.
5. Zero - if there are no transactions for the final period.

Accumulations in the report

Accumulations are the total amount of issued cash receipts from the start of the cash register operation. According to current legislation, it does not matter from the point of view of completeness and timely payment of taxes.

In what cases can savings be reset?

Z cash register report: video

Accumulations can be reset 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, you may not have opened a shift (there are no sales transactions for the day). To issue it with zero indicators, knock out a zero check.

Is it necessary to do a Z-report when handing over a shift?

The law does not require the cash register 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: Type of cash registers

Is there a penalty for not printing a Z-report?

If you do not print the Z-report, you will be liable 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. 300-500 rubles are collected from the accountant and manager.
3. 3000-5000 rubles are collected from the enterprise.

However, such a violation may also fall under Article 19.4 of the Code on disobedience to a lawful order or requirement 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 1 article of the Code (15.6) states that failure to complete, improper execution or falsification of shift closure report data 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 on a cash register

How to take a Z-report (close a shift) at the AMC 100K cash register: video

Let's look at the procedure for preparing a report on closing a shift using the AMS-100MK cash register as an example.

You need to press the following keys:

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

Did you know? If you print out the diagram that you need to follow to fill out a report on closing a shift for the machine installed at your enterprise, and attach it in a place visible to the cashier, then the likelihood that he will forget to print or make mistakes during registration will be significantly reduced.

Where to file a Z-report

The Z-report must be attached to the cashier-operator’s Certificate-report. Bonding without glue is also possible, but the first method better ensures the safety of the document. The certificate is issued after filling out the Cashier-Operator Logbook.

Removing a z-report is a mandatory procedure and one of the foundations of cash discipline. A sample document, its purpose and other important points - about this right now.

This document represents the main final receipt, which each cashier handing over a shift must withdraw from the cash register. It is important to understand that it sums up the results and always resets all data to zero, so after this operation no cash transactions (formation, returns, cancellations, etc.) will be possible.

Therefore, if you need to measure current readings, then a so-called x-report is taken, which is essentially no different from z, but it does not lead to zeroing. Thus, its main purpose is as follows:

1. This is the main source of information on the shift, which the cashier always records in the cash book.
Accordingly, the data in the cash book and the z-report must always correspond exactly to each other, and the printout itself is always attached to each entry (i.e., each shift).

1. All collected data after the total is recorded in the so-called fiscal memory of the cash register. They must be kept there for at least 30 calendar days. As a rule, they last for 1.5-2 months.
2. Reflection of all trading transactions that were carried out during a trading shift: not only incoming (upon purchase), but also outgoing (refund of funds), as well as cancellation (for example, when individual items were entered incorrectly by the cashier).
3. Calculation of all results of revenue per shift, substantiation of data.

NOTE. Resetting all data to zero occurs not only at the end of each shift. This is also technically necessary in the case of re-registration of a cash register, carrying out scheduled and unscheduled repairs, as well as in cases where it is necessary to change the fiscal memory.

Varieties

There are 4 main types of this document:

1. Basic– this is actually the main reporting check, which must be withdrawn at least once every 24 hours. If you do not carry out this operation, the cash register is blocked, so it will no longer be possible to perform any actions with its help. In addition, systematic violation of regular withdrawals is grounds for administrative liability (fines range from 4,000 to 50,000 rubles).
2. By department– the decision to provide such reporting is made by authorized persons (for example, department managers or senior cashiers). There is no need to do this daily. Therefore, as a rule, such an operation is carried out once a month, when submitting reports and summing up results for each department in the store. After removal, all information on them is reset to zero.
3. By cashiers - Such reports are also not received every day, but as needed, in accordance with internal regulations. It often reflects the name of the seller, but even if there is no such information, each system “remembers” how many operations a specific employee performed on the device. To reset all this information and obtain data, this particular type of z-report is used.
4. Finally, by goods– such an operation allows you to reset information on transactions with specific goods (services) or a group of goods. Not all cash registers have such systems. As a rule, the need to obtain this data arises in large stores (for example, before conducting an inventory).

How to remove

The document is always removed at the end of each shift. those must be removed from the device at least once every 24 hours, wherein:

1. If we are talking about a weekend and/or holiday when the company did not officially work, nothing is removed and no entries are made in the reporting documents.
2. If no trading transactions were made on this day (and officially and in fact it is considered a working day in the company), the total is still removed. It will come out with zero values, but is still saved in the report. In this case, the cashier writes dashes for the entire day in the journal that he keeps every day, and no entries are made in the cash book at all.

Technically, generating a report is essentially pressing one or more buttons on a cash register. The specific algorithm depends on the type of device. The video shows one of the examples (on AMC 100K).

Such requirements can only be considered in cases where the cash register was turned on. That is, if it was turned off during the entire shift, there is no need to take a z-report, because there were no trading operations, and they were not envisaged (for example, the company was moving on that day and did not initially plan to engage in sales).

It should reflect all information on the cash flow in the cash register throughout the entire shift (both cash and non-cash transactions):

• incoming transactions (sales themselves);
• canceled - (when the cashier collected positions, but then for some reason the purchase did not take place) - in fact, these are zero checks;
• return transactions, when the buyer returned the purchase (or the service was not provided for some reason), as a result of which it was necessary to return cash, to a bank card or a special return card, depending on the conditions of the organization;
• total amounts per shift (cumulative).

A sample transcript of each entry is presented below.

As a rule, the appearance of the document differs depending on the specific types of cash registers. However, this has practically no effect on the content of information. Below are some of the most common examples.

Z-report in online cash registers

Recent changes in federal legislation provide for a gradual transition of almost all individual entrepreneurs and legal entities to online cash registers: from July 1, 2017, the use of cash register equipment of previous models has already been stopped, but there is an exemption from this rule for certain organizations. Exactly in a year, i.e. from July 1, 2018, almost all legal entities are switching to online cash registers.

Therefore, all the basic rules of cash discipline are preserved in full for this type of cash register equipment, namely:

• it is necessary to continue to take a z-report at the end of each cash register shift;
• The cash book must also continue to be maintained according to the general rules.

Accordingly, the same penalties apply if such a duty is ignored. The amounts of fines are presented in the table.

However, there are at least 2 features that distinguish the z-report for online cash registers from traditional machines:

• the data is not reset – i.e. after submitting the final reports for the day, the previous values ​​are completely preserved;
• Also, the final results are not recorded in the device’s fiscal memory.

On the other hand, the transfer of the report to the controlling department of the tax office is carried out automatically and occurs instantly as soon as the shift has been submitted. Even if tax representatives for some reason “forget” to confirm receipt of the report, the system will send it again and notify the employee: “Re-sending the report.”

Thus, there are both similarities and differences between the report for new online cash registers and the reports of conventional cash register equipment, which are clearly shown in the table.

NOTE. In the practice of using online cash registers, the main final document (check) is called the shift closure report. Essentially, this is the same z-report, since their content and functions are the same.

If the report is lost or not received

The loss is due to the dishonest performance of duties by the cashier, and may also not be printed at all, for example, if there are technical problems with the cash register itself or in cases of an unexpected power outage. Sometimes it also happens that the check is damaged and some parts of it are not readable (for example, it is covered in paint).

1. Regardless of the specific reason, the procedure in this case will be as follows:
2. First you need to draw up a written statement of loss. The document is signed by the senior cashier, the cashier himself, the accountant and the administration representative.
3. The cashier, who was responsible for conducting cash transactions and filling out the report during this shift, draws up an explanatory note, even if he was not directly to blame for the incident.
4. Then you need to call the specialist who services the device and ask to generate a fiscal receipt according to the ECLZ data
5. This document is attached instead of a report to the cash book.

If the report is taken late

If the report is withdrawn the next day, it is important to clarify the reason. As practice shows, representatives of the tax inspectorate are loyal if such incidents arose once. However, in case of systematic abuse, fines are imposed.

Therefore, the most important thing is to draw up a report on this incident, request an explanation from the responsible cashier and keep these documents in case of an audit. And the z-report taken the next day should be attached to the cash book.

A few misconceptions

In practice, there is an opinion that such a document practically guarantees full compliance with the data on cash in the cash register, transactions carried out non-cash, on returned and canceled (cancelled) checks, so you can simply trace the entire turnover of financial movements using the final check.

In fact, it is needed for regulatory authorities to a much greater extent than for the entrepreneur or store owner himself. The fact is that a dishonest cashier will be able to perfectly add up all the numbers at the end of each shift, and as a result, the final amount in the cash book will look perfectly accurate. For example, many cashiers cancel receipts for small purchases and do not issue them to customers, and pocket the actual funds received for themselves.

Is it necessary to reset the fiscal memory (line in the Z report: non-zeroed amount) when re-registering cash register equipment due to a change of legal entity? Persons, or do we leave the total amount of turnover for the old legal entity and simply indicate in the KKM registration card the amount from which total the work of the KKM began? Example: Today, when replacing an EKLZ in a service company, it turned out that the balance was displayed incorrectly in Z reports and, as a consequence , the register of the cashier-operator (ZhKO) was filled out incorrectly from its very establishment on 05/01/2013. As Elite-Service specialists explained, this happened due to a change in the legal entity of KKMT. The tax office’s requirement is that after the change of owner, a new countdown must begin from “zero.” That is, on the morning of 05/01/13 the number should be 1.11 and not 301672.22 (as we have in housing and communal services). This is explained by the fact that when changing the owner, the programmers checked the box - “take into account the savings of the previous owner.” What they shouldn’t have done. Today, when changing the ECLZ, the specialists of the service company corrected the amount of the non-reset sales balance to the correct one (scanned in attachment - report 05/01/13-05/11/15). That is, this evening, when we take out the Z-report, we will have a different – ​​correct – amount of the non-reset balance. In this connection, the cashier will write and attach an explanatory note to the documents. The question is the following. The service company got us a new housing complex and sent it for registration with the tax office. They told us to fill out the entire journal correctly from 05/01/2013 and printed out the Z report from 05/01/13 so that we could enter the correct amounts. But the certificate reports and filling in the 1C database had different numbers. How can we fill out the journal correctly now? Should I start it from today's date or do it as Elite-Service said from 05/01/13? Thank you for your help in resolving the issue

Yes, the cash register data is reset and the cash register is re-fiscalized due to changes in details.

At the same time, when deregistering a cash register, a specialist from the technical service center, in the presence of a specialist from the tax authority, must draw up an act on taking readings from control and summing cash meters (clause 82 of the Regulations). Notes on the removal of cash registers, certified by the seal of the tax authority (clauses and Regulations), are affixed to the passport and cash register receipt.

After this, all cash documentation begins to be maintained anew.

The rationale for this position is given below in the materials of the Glavbukh System

1. Article:Cash register: registration, re-registration, deregistration

Re-registration of the cash register

A cash register is subject to re-registration in the following cases (clause 76 of the Regulations):

• replacement of fiscal memory or fiscal memory storage of cash registers and software and hardware that ensure non-correctable registration and non-volatile long-term storage of information;
• change of address of the CCP installation site. For example, in the case of transfer of a cash register from one separate division to another (letter of the Federal Tax Service of Russia dated October 12, 2012 No. ED-4-3/17309);
• changing the name of the organization or full name. individual entrepreneur;
• change of service center.

After the re-registration procedure, the applicant is given a passport and a cash register registration card with a re-registration mark certified by the seal of the tax authority (clause 79 of the Regulations).

Deregistration of a cash register

To deregister a cash register, the following documents are submitted to the tax authority:

• application (the same form as during registration);
• cash register passport;
• cash register registration card issued upon its registration.

Deregistration is also carried out within five working days from the date the travel agency submits the application and the necessary documents (clause 23 of the Regulations).

When deregistering a cash register, a technical service center specialist, in the presence of a tax authority specialist, draws up a report on taking readings from control and summing cash meters (clause 82 of the Regulations).

Notes on the removal of cash registers, certified by the seal of the tax authority (clauses and Regulations), are affixed to the passport and cash register receipt.

The tax authority will independently deregister the cash register by notifying the travel agency in writing:

• upon expiration of the standard depreciation period of a cash register, the model of which is excluded from the State Register;
• when excluding information about a legal entity from the Unified State Register of Legal Entities or about an individual entrepreneur from the Unified State Register of Individual Entrepreneurs.

If the user was not notified of the deregistration of the cash register, the tax authority does not have the right to hold him accountable for the use of an unregistered cash register.

This is confirmed by arbitration practice (resolutions of the FAS Moscow District dated October 11, 2010 No. KA-A40/1196910, dated October 1, 2010 No. KA-A40/11571-10, FAS West Siberian District dated November 5, 2009 No. A45 -13190/2009). *

Important to remember
A travel agency must use a CCP registered in accordance with the established procedure, otherwise it will face fines.

2. Article: When should you re-register a cash register?

The trading company has a cash register, which is registered with one of the Moscow tax inspectorates. She plans to rent premises on the territory of the same Federal Tax Service and trade through a store. Should she re-register the cash register to a new address?

Answers
R. M. Lenina,
tax consultant

If equipped stationary (for a period of more than one month) workplaces are created at the location of the store, it falls under the definition of a separate division ().

Sincerely,

Elena Melkonyan, expert of the Glavbukh System.

Answer approved by Olga Pushechkina,

Answer approved by Alexander Rodionov,

Deputy Head of Expert Support.

Answer approved by Natalia Kolosova,

Head of VIP support.

Answer approved by Sergey Granatkin,

Answer approved by Elena Rakova,

leading expert of the Glavbukh System.

The police only come when there is a “signal”

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

Joint inspections of police officers and the tax service are currently being carried out. But often entrepreneurs immediately make a fuss about this: articles appear in the press that we are allegedly acting “on orders”, wanting to tarnish the good name of the organization being inspected. Moreover, such slander is only an excuse to cover up one’s 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 carried out in markets.

It is problematic to open a criminal case for zeroing the cash register...

Previously, the main priority of the police was to fight not against bad checks, but against clearing cash registers. After all, you can reset a cash register of any model. The easiest way to do this is with a cash register with fiscal memory (the most commonly used cash register control model is AMC-100F). 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 “needed” amount is entered. And if the external port is securely sealed, then with the help of the central service technician, even when purchasing a cash register, a small program is written into its memory, which does not allow “unnecessary” information to enter the fiscal memory. To launch this program, you just need to press a certain combination of keys at the cash register - and the “excess” is erased from memory.

It is much more difficult to reset a cash register equipped with an ECLZ.

Reference: The promotion of cash registers equipped with EKLZ (electronic cash register tape) was carried out by the State Interdepartmental Expert Commission on Cash Registers. From July 1, 2002, the inclusion of new cash register models in the register was stopped if they are not equipped with ECLZ. And since October 1, 2004, tax inspectorates register only cash registers equipped with a tape. “Outdated” models can be used until their depreciation period expires.

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

In addition, data about a punched check is reset to the tape memory immediately, and not at the end of the shift, as happens with fiscal memory. This means that the most popular method of adjusting revenue before running a Z-report seems to be impossible. However, the technicians at the technical service centers successfully learned to reprogram the “tape” taking into account the customer’s wishes. Only after a rather complex examination can it be proven that there was interference in the ECLZ. But even if such interference is proven, opening a criminal case under Article 272 of the Criminal Code of the Russian Federation (illegal access to computer information) is quite problematic. Recently, judges have not agreed to equate KKM memory with computer information, and the case ends in an acquittal. Therefore, the process of initiating criminal cases to reset cash registers has slowed down, and examinations of cash registers are practically not carried out.

But in order to prove that a check has not been punched, it is not necessary to conduct an examination. It is enough to prove that the already punched check somehow disappeared from the memory of the cash register. Our employees disguised as ordinary customers during the working day

buy goods. This evidence of an offense is included in the inspection materials for the purpose of bringing to criminal or administrative liability.

…we have to settle for 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 selling goods without the use of cash registers. The amount of the fine ranges from 30,000 to 40,000 rubles.

If during the check the cashier is caught with a check not cleared, he will have to pay a fine of 1,500 to 2,000 rubles. Of course, an employee may admit that he acted not out of personal interest, but on the instructions 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 officials of the organization is obvious, then they will have to pay from 3,000 to 4,000 rubles to the state treasury. An accountant, subject to his participation in the case, may be punished for failure to post (incomplete posting) of funds to the cash desk under Article 15.1 of the Code of Administrative Offenses of the Russian Federation. Then he faces a fine of 4,000 to 5,000 rubles.

From practice

How does the cash register reset?

Maxim Erokhin*, master of the central service center

We work like this: the client registers the cash register, picks it up and orders us a program. In this case, he makes a 100% advance payment. Mostly prices are close to a thousand dollars. We have “our own” people at the tax office, who themselves provide us with access codes to the cash register. The access code and program is all that is needed to make changes to the cash report. An experienced master can do this in just a couple of hours. But we usually budget for two to three days. In addition, we have a mock-up cash register in our office; the customer can come himself or send his cashier so that he can practice entering the required key combination.

Adaptation takes from two weeks to two months. Even experienced cashiers make mistakes. In normal companies, specially trained people perform zeroing. And it is right. Although inexperienced cashier girls are our bread, because we also charge a fee for correcting their mistakes One of the most common errors on Shtrikh fiscal registrars is(error 116). This error may appear on modernized fiscal recorders (Shtrikh-M-02F, Shtrikh-Light-02F, Shtrikh-FR-01F), and on new ones. But at the same time, on modernized Shtrikh devices, RAM errors are much more common.

Modernized Strokes contain a UM (upgrade device), which replaces the main board and takes over the management of the online cash register. On the UM board (as well as on the board of new Shtrikh devices) there is a battery (highlighted in red in the figure), with a voltage of 3 V, which is responsible for powering the random access memory (RAM). RAM error at Shtrikh cash registers, in most cases, is associated with a voltage drop (less than 3 Volts) on this battery.

In addition to the RAM error, the cash register may produce other errors, which, one way or another, may be associated with low battery voltage. Such errors include:
- Error 120: Software replacement;
- Error 121: Clock failure.

First, let's talk about how to return the cash register to working condition if it is overtaken by a RAM error. In this case, a technical reset will help, which will be a temporary solution to the problem, but will allow you to continue working until it becomes possible to get serious about repairing the cash register. After resetting to zero, the cash register will work normally and print receipts, but after some time the RAM error will appear again. This can happen immediately after turning off and then turning on the cash register, or it can happen after several days (or even weeks) of operation.

You need to keep in mind that after a technical reset, all data from the tables will be deleted. Data such as: owner’s name, point of sale address, network settings will have to be entered again. Therefore, it is advisable to have a saved copy of the table with all the cash register settings, so that if something happens, you can quickly restore them.

In the window that appears, first click the button " Technological zeroing", then the " button Set current date and time"After these steps, the cash register should return to operating mode.

To completely get rid of the RAM error at the checkout, you will have to disassemble the cash register and bring to life the very battery that causes so much trouble. There are two options here:
1. If the voltage on the battery is normal (3 Volts and above), it will be enough to solder the contacts on the legs of the battery.
2. If the voltage on the battery is less than 3 Volts, the battery will have to be replaced.

As mentioned above, it doesn’t matter what kind of cash register you have: new or modernized. The principle of action to eliminate a RAM error will be the same on all Shtrikh models.

Using the modernized Shtrikh as an example, the procedure is as follows:

1. Disassemble the cash register and disconnect the PA from the main board.

2. Disassemble the PA housing to gain access to the board. To do this, disconnect the fiscal drive, unscrew two screws and remove the UM board.

3. On the PA board, find the BT1 battery and the contacts of the battery legs. The pin contacts (3 pieces) will be located on the back side of the board (to the right of the central processor).

4. Pins 2 and 3 are positive pins. Contact 1 - negative contact. These contacts need to be soldered, but this will need to be done carefully so as not to short-circuit the tracks adjacent to the contacts. After soldering, measure the voltage between contacts 1-2 and 1-3. The voltage in both cases must be at least 3 Volts. If after soldering the contacts the RAM error does not disappear, install a new battery.

If the above actions (soldering the contacts and replacing the battery) did not eliminate the problem and the cash register still periodically goes into a RAM error, there is only one way out - to change the modernization device, since the problem may lie in the failure of elements of the mind itself, which are of little use for repair.