In this article, we will analyze the concept, which since July 1, 2017 has become irrelevant in Russian Federation. However, it is important and useful for both workers in the trade sector and workers involved in the maintenance and repair of cash registers to know that this is an EKLZ. In the article we will give a decoding of the abbreviation, interpretation of the concept, the pros and cons of using such devices, their purpose, device, replacement features.

What it is?

What is EKLZ? The letter combination is deciphered as follows: the electronic cash tape is protected. Let's now look at the definition of the term.

EKLZ (protected electronic control tape) has several similar definitions:

1. A technical device capable of providing registration of the device protected from undetectable correction, as well as long-term non-volatile storage of information about each financial calculation made using a cash register (KKM). The purpose of all this: full accounting of profits for the legal calculation of taxes.
2. An additional memory block, which is installed inside the KKM. Designed to memorize the amount of money passing through the cash register.
3. A drug that ensures the uncorrectability and safety of CCM data. Alternative replacement for tax reporting control paper tapes, which were required to be kept for five years. Entrepreneurs themselves perceived EKLZ as an additional excise tax on their activities (the cost of the device varied between 5-6 thousand rubles).

Main functions of the device

We want to figure out what it is - ECLZ. As part of our task, consider the main functions of the device:

1. Reception of data from the cash register for each check or report.
2. Formation of verification cryptographic codes of a report or check based on the information received.
3. Transfer to the cash register of the number and calculated total of the CPC (cryptographic verification code) corresponding to the information of the cash document (for its subsequent printing during the preparation of the report).
4. Archiving and storage of data filling the cash register tape.
5. Accumulation in the course of activity of changeable results.
6. Formation of the content of the shift total when the shift is closed by the seller, entering this information into the non-volatile memory of the ECLZ for its subsequent storage.
7. Formation of results for those requests that are generated by KKM during the operation of a secure electronic control tape. Or according to the requests that the computer generates, controlling the ECLZ separately from the cash register (for example, after closing the archive, during the storage of the device).

Device device

The architecture of such installations is determined by the decision of the State Interdepartmental Commission of the Russian Federation for CCM. There are three main components here:

1. KP - communication processor. It performs the following set of functions: providing protocols for interaction of KKM with an electronic secure control tape via a standard interface, providing protocols for interaction between the archive and the cryptocoprocessor. As well as generating reports, issuing data at the request of the user, and so on.
2. CS - cryptographic coprocessor. Receives information from the CP to generate a cryptographic verification code, calculates the value of the CCP using cryptographic conversion algorithms according to Russian state standards. It also accumulates shift totals, maintains a counter of sellers' shifts, and transfers the calculated CPC values ​​to the communication processor.

Archive - a module that is implemented on the basis of a flash drive. Provides long-term storage of information on activation, information on shift totals and cash transactions. These data will be stored together with the PDA, which is produced by the communication processor based on them.

Formation and issuance of data

We continue to find out that this is ECLZ. Now we will consider what information this device can generate and give to the user:

1. Report in a given time range on closing shifts by salespeople.
2. A report in the given numerology of shifts (first, second, third, etc.) on their closing by employees.
3. The results of the shift by its serial number.
4. Document by number of cryptographic verification code.
5. Control tape according to the serial number of the shift.
6. Results on the activation of the apparatus for the cash desk "Mercury".

Features of the functioning of the device

It is equally important to know about the features of the functioning of this kind of technology. Let's list them:

1. EKLZ for CCP has a temporary service life specified by the FSB. By the way, it is defined for all technical means of cryptographic protection of fiscal data. In this case, it is 13 months from the date of activation in the system of the cash desk "Mercury" or another cash register. Accordingly, after 00:00 on the first day of the next 14th month, the device is blocked. Exception: to close a document (if it was open at the moment), close a shift (if it is open at the moment), receive fiscal reports and close the cash archive in a secure electronic control tape.
2. The design of the device makes it impossible to physically access the elements of its circuit. It also contains components that fix such illegal access, capable of distinguishing it from an ECLZ error.
3. Software this component of the CMC makes it impossible to correct the information that is recorded in the EKLZ archives when it is used.

Device manufacturers

Registration of KKT and EKLZ is carried out by a wide range of relevant profiles of firms. Only two plants produced electronic control protected tapes in the territory of the Russian Federation. One was located in St. Petersburg, the other - in Dubna. At the same time, there was only one supplier - Moscow-based Besant LLC.

According to the users themselves, the devices manufactured in St. Petersburg were worse in operation than the equipment from Dubna.

Advantages of using the device

Registration of CCP, ECLZ, further operation of the device had the following advantages of use:

1. Prevention of zeroing of counters of money in control cash register. This additional memory block is designed to control sums of money passing through the KKM.
2. Saving space for storing accountable information. Convenience, ease of use ECLZ. The fact is that earlier for reporting it was required to store rolls cash register tapes within 5 years. This required a lot of space. In addition, it was difficult to understand such reports.

Disadvantages of device operation

Carrying out cash transactions under the control of ECLZ has a number of disadvantages. Let's touch on the main disadvantages:

1. The cost of such a block started in the region of 5-6 thousand rubles. But the devices needed to be replaced every 13 months! Such expenses hit the pockets of entrepreneurs and LLCs. In addition, there were expenses associated with paying for the work of the master replacing the unit, preparing the relevant documentation for activating the new EKLZ device.
2. Not all old cash registers supported the installation of secure electronic control tapes. As a result, entrepreneurs had to deregister KKM data, purchase new ones with ECLZ support in their place, put this technique also registered. All this required both financial and time costs, which are not conducive to business development.
3. As we already mentioned, such a block had a limited service life (13 months). Upon completion, it was necessary to replace the ECLZ and activate this device.

Block replacement features

Every 13 months until the beginning of July 2017, the control electronic security tape had to be replaced with an identical device. The procedure required the following set of documents:

1. KKM registration card.
2. Journal of the teller-cashier.
3. Call log technical specialist.
4. Form-passport of the cash register.
5. Passport of the device version.
6. Additional sheet of the passport version of the device, two-sided copy of the document.
7. Last Z-report and two photocopies of it.

There were three replacement options:

1. In the TsTO - the center for the maintenance of cash registers.
2. At the regional tax office (at the registration address of KKM).
3. By power of attorney (notarized) by the mechanic of the maintenance center at the customer's office.

We introduced the reader to the device and the main functions of electronic security control tapes (EKLZ). You also know the main advantages and disadvantages of these devices, the features of their replacement and activation. Recall that at present ECLZ are not used.

ECLZ — electronic control tape protected. A block that is placed inside the cash register to record all monetary transactions. The number of this block is registered in the tax office and is tied to a specific cash register. Once a year, this block needs to be changed. .

Cash register- cash register equipment with an installed EKLZ block. Cash registers without ECLZ will not work. They are sold only for service centers for the installation of ECLZ in them.

CPM or ASPD -check printing machines or automatic systems document printing- devices for printing checks that do not provide for the installation of the ECLZ block, so they print checks without fiscal signs. Such devices do not need to be registered with the tax office and they are much cheaper than cash registers, but they can not be used everywhere.

UTII- a single tax on imputed income (imputation) (not to be confused with a simplified one!) - a taxation system in which you can work without a cash register at all or you can use the NIM for your internal accounting. Currently, UTII can be applied throughout Russia, except for Moscow.

- Is it possible to use a cash register without ECLZ or CPM?

- In Moscow - it is impossible. In the Moscow region and other regions - you can use the NIM if you have UTII.

A cash register without ECLZ will not turn on at all. You must first put the ECLZ block into it, then register it with the tax office, and then you can work on it.

The Ministry of Economic Development reminded about the inadmissibility of using cash registers without a secure electronic control tape (EKLZ).

The Ministry of Economic Development of the Russian Federation in a letter dated April 22, 2011 N D05-1270 once again raised the issue of the use of cash registers. Referring to Article 2 federal law dated May 22, 2003 N 54-FZ “On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards”, the specialists of the department noted that individual entrepreneurs can carry out cash settlements and (or) settlements using payment cards without using cash register equipment in the case of the provision of services to the population, subject to the issuance of appropriate forms of strict accountability.

Exempted from the obligation to use cash registers and organizations and individual entrepreneurs who are taxpayers of a single tax on imputed income for certain types activities. They can refuse to use the cash desk provided that, at the request of the buyer (client), a document (sales receipt, receipt or other document) is issued confirming the receipt Money for the corresponding product (work, service).

At the same time, as reported in the said document, organizations and individual entrepreneurs using cash registers are required to apply when making cash payments and (or) payments using payment cards:

• proper cash registers,
• sealed in the prescribed manner,
• registered with the tax authorities
• ensuring proper accounting of funds during settlements (fixation of settlement transactions on the control tape and in fiscal memory).

Naturally, the use of CCP is allowed provided that all of the above conditions are met simultaneously.

Thus, the use of cash registers without ECLZ is unacceptable, since this would be a violation of the current legislation.
ECLZ in cash registers, from a legal point of view, are equated to "black boxes". That is, any attempt to open, destroy or change information is punishable by the court and is an aggravating circumstance. In addition, the control tape is the primary accounting document made by the CCP on paper or electronic media, containing information about cash registers and cash settlements and (or) settlements using payment cards. And violation of the procedure and terms of storage of accounting documents entails the imposition of an administrative fine on officials in the amount of 2,000 to 3,000 rubles (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

In 2009, a law was passed abolishing cash registers. Thus, entrepreneurs were given the opportunity to use other devices for printing receipts and checks, in particular, a cash register without a financial tax. This technique is the best technological solution. Tax office does not need information stored in the ASPD memory. However, for the owner himself, CMC without FN can be quite effective.

Avangard Service Automation offers to purchase a cash register for UTII. Our catalog contains a wide range of devices of various manufacturers and designs. For each KKM model for UTII, a manufacturer's warranty is provided, and we are pleased to offer prompt repairs and comprehensive maintenance of equipment purchased from us.

Apparatus for UTII - application features

In accordance with paragraph 2.1 of Article 2 of Federal Law 54-F3, the seller, at the request of the buyer, must provide him with a sales receipt, receipt or other document that confirms the receipt of funds. If the client does not make such a request, the issuance or non-issuance of documentation depends on the decision of the seller. But to control their staff, individual entrepreneurs insist on using a cash register with every purchase.

There are mandatory data that must be present in the issued document:

• Name,
• Document Number,
• date of issue,
• name of the company or full name of the entrepreneur,
• payment amount.
• the number and name of the purchased products or services,
• information about the person who issued the document - full name, position, signature.

Advantages of the UTII cash register

• The device will save your money on the purchase, maintenance and repair of mandatory cash register equipment.
• The device allows the entrepreneur to exercise control over the work of the cashier or the seller.
• The proposed devices make it possible to issue checks with information relating to the purchase made.

"IP Consultant", 2011, N 10

The legislation obliges all users of cash register equipment to use a secure electronic control tape (EKLZ). Otherwise, the entrepreneur faces high fines. In this article we will tell you why this tape is needed and in what cases it needs to be changed.

It is unacceptable to use CCP without an electronic control tape

Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" establishes that cash registers are used in without fail all organizations and entrepreneurs in the following cases:

• when making cash payments;
• when making payments using payment cards in cases of selling goods, performing work or providing services.

At the same time, the cash register should, in particular, have a fiscal memory and be operated in a fiscal mode. fiscal regime- operation mode of CRE, providing registration of fiscal data in the fiscal memory. Fiscal data - information recorded on a control tape and in fiscal memory about cash settlements and (or) settlements using payment cards.

Cash registers must be sealed in the prescribed manner, and also registered with the tax authorities. CCP must ensure proper accounting of funds during settlements (fixation of settlement transactions on a control tape and in fiscal memory).

Thus, the use of a cash register without an electronic secure control tape (EKLZ) is unacceptable, since this will be a violation of the current legislation.

Such explanations have already been given by officials more than once (Letters of the Federal Tax Service of Russia dated 09/20/2011 N AS-4-2 / ​​15390, the Ministry of Economic Development of Russia dated 04/22/2011 N D05-1270, dated 08/01/2011 N OG-D05-726).

ECLZ replacement

The provisions regarding the use of ECLZ are regulated by the Guidelines for the use of electronic control tapes protected in cash registers, approved by the Protocol of the meeting of the State Interdepartmental Expert Commission (GMEC) dated 06/25/2002 N 4 / 69-2002.

EKLZ is a special technical device designed to register and store information about each monetary settlement made. Only technical service centers (TSC) and general suppliers have the right to install, replace and remove ECLZ from CCP (clause 3.1 of the Guidelines).

ECLZ is replaced in the following cases:

• filling in ECLZ;
• expiration due date operation of EKLZ;
• re-registration of cash registers;
• ECLZ malfunctions.

In the event that the CCP issues (prints) a notice that the ECLZ is filled by more than 90%, the merchant must immediately notify the CTO of this. Next, you need to send a letter of guarantee-application for the installation and activation of the new ECLZ.

The service life of the tape is 12 months from the moment of its activation. In the event of the expiration of the established period, the entrepreneur notifies the CTO one month before its expiration. In this situation, you need to send a letter of guarantee-application for the installation and activation of a new ECLZ.

Note. The fine for non-use of CCP for entrepreneurs is from 3 to 4 thousand rubles. In accordance with the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 31, 2003 N 16, the following are equated to the non-use of a cash register: the use of a cash register deregistered; use of cash registers without fiscal memory or in non-fiscal mode. Thus, if an individual entrepreneur uses a cash register without an ECLZ, he will have to pay a fine of 3-4 thousand rubles.

The entrepreneur submits the following documents to the tax authority before the procedure for replacing and activating the ECLZ:

• CCP registration card;
• technical opinion on the reason for the replacement of the ECLZ, issued by the TsTO;
• an act in the form N KM-2, certified by the seal of the TsTO (in three copies).

To replace the ECLZ, you must:

• remove a summary report on shift closures from ECLZ for the period from activation to the last closed shift and the results of the current shift from ECLZ;
• close the archive in accordance with the operational documentation of the general supplier of CCP.

CCP user after the procedure for replacing and activating the ECLZ and registering the central heating required documents submits to the tax authority:

• form (technical passport) CCP. After the replacement and activation of the ECLZ, an entry is made in the "Special Marks" column on the date of replacement and activation of the ECLZ, indicating registration number ECLZ. The entry is certified with a stamp, an imprint of a seal and the signature of a CTO specialist who replaced and activated the ECLZ;
• an additional sheet to the version passport with a mark on the activation of the EKLZ indicating the registration number of the EKLZ and the date of activation, certified by the signature of the contractor and the seal of the TsTO;
• certificate of commissioning of EKLZ (Appendix A to the EKLZ passport). It is drawn up by the TsTO specialist who commissioned the EKLZ, certified by the signature and seal of the TsTO;
• an act in the form N KM-2, which is drawn up in the following order:

1. in the field "The nature of the malfunction when sending it for repair and the conclusion of a technical service center specialist on the state of the fiscal memory block" of the act, a record should be made of the performed technological procedure, the state of the fiscal memory block and the state of the ECLZ before the technological procedure was performed;
2. the readings of the CCP meters before the execution of the technological procedure are indicated in the column "Before sending the machine for repair" of the act;
3. the readings of the cash register meters after the execution of the technological procedure are indicated in the column "When the machine is returned from repair to the organization" of the act.

Important. Instructions for the use and completion of these forms provide for the mandatory participation of a representative of the controlling organization - a tax inspector. At the same time, the presence of a CTO specialist is not necessary (Letter of the Federal Tax Service dated 09/20/2011 AS-4-2 / ​​15390).

The CTO, which carried out the technological procedure, draws up the relevant documents and transfers them to the IP for submission to the tax authority. To specified documents must be attached issued with the help of CCP accounting documents on the basis of which the documents were filled out.

The inspector signs an act in the form N KM-2 in the section "Upon returning (accepting) from repair". The act is signed in three copies and certified by the stamp of the tax authority. One copy remains in the IFTS. The second copy of the act is transferred to the user for transfer to the TsTO. The third copy remains with the user. The inspector makes a note about the replacement of the ECLZ in the CCP accounting book.

Thus, the procedure for replacing the ECLZ requires the taxpayer to have a clear procedure for actions and a certain number of documents submitted to the tax office.

ECLZ storage

Removed ECLZs are stored with CCP users for five years from the date of removal. At the same time, the user must ensure the safety of the ECLZ with the information registered in it for the specified period, observing the storage conditions established in the ECLZ passport. The entrepreneur is responsible for the storage of the ECLZ.

M. Zakharova

Expert Editor