X report in the online cash register. Do I need a z-report when using an online cash register? Depositing money into the cash register

Z-report (or report with cancellation) - this is the name of the final report for previously used cash registers equipped with an EKLZ (electronic control tape). It is intended:

to reset sales data for a shift;
summarizing revenue per shift;
recording data on sales results in fiscal memory;
reflection of refunds and discounts, cancellation of checks;
substantiation of information entered into the cashier's reporting on the cash register for posting to the operating cash desk (certificate report and journal of the cashier-operator).

A Z-report at old-style cash registers had to be generated at least every 24 hours (otherwise the cash register operation would be blocked) and had to be printed out.

Read about what unified forms can be used to generate cash reporting in the following materials:

“Cashier-operator journal - sample filling (2019)”;
"Unified form No. KM-6 - form and sample".

Do I need a Z-report for online checkout?

The report, which is an analogue of the Z-report, is also available in online cash registers. It is called a shift closure report and, essentially, just like the Z-report, it is tied to a time period of 24 hours. The presence of such a restriction follows from the prohibition on the possibility of generating cash register receipts (or BSO) after this number of hours has elapsed from the moment of generating another report - on the opening of a shift (clause 2, article 4.2 of the law “On the use of cash registers ...” dated May 22, 2003 No. 54- Federal Law).

When generating a shift closure report in the online cash register, the following does not occur:

data reset;
fixing the final result in fiscal memory.

However, this report still solves all other tasks (summarizing results and generating documents necessary for drawing up reports necessary for posting revenue to the operating cash desk).

Its additional function is the immediate automatic transfer of data to the controlling Federal Tax Service. Moreover, if there is no confirmation that the tax authority has received this report, the online cash desk will send it again.

Just like other reports generated by the online cash register, the shift closing report is stored in the fiscal drive in electronic form in a form protected from corrections for at least 30 calendar days (Clause 4, Article 4.1 of Law No. 54-FZ dated 22.05.2003 ). For the purpose of entering data into documents intended for the operating cash desk, it can be printed on paper.

Law dated May 22, 2003 No. 54-FZ (clause 5 of Article 4.1) for the shift closure report provides a set of mandatory details, and Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/229@ - a list of mandatory additional data, which depend on the format of the fiscal documents used.

Read about who should switch to online cash registers from July 1, 2019 .

Results

The Z-report is a report from cash desks equipped with ECLZ that are almost a thing of the past. The online cash register provides an analogue of this report - on the closure of a shift, the set of tasks for which has been adjusted in accordance with changes in the technical characteristics of cash registers. One of the important new functions of the shift closure report is its prompt sending to the controlling Inspectorate of the Federal Tax Service.

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 a factor 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.

Types of Z-reports

You can shoot the following types of Z-reports:

Basic - such a report ends the work of the shift and resets the work of the entire store.
By department - shows the work of each department per shift.
For each seller - allows you to control the work of individuals.
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.
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 legislation does not require resetting the cash register 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: CCP maintenance: do you need a contract, how much does maintenance cost?

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

If you do not print out 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:

The person responsible for printing the report is charged a fine of 100-300 rubles.
300-500 rubles are collected from the accountant and manager.
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:

Citizens - in the amount of 500-1000 rubles.
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:

Citizens in the amount of 100-300 rubles.
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 example of an AMC-100MK cash register.

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.

Good day! I received a rather interesting question from a subscriber of my group in contact “ Business secrets for a beginner” and he touches Z cash register report.

So I decided to more fully reveal what it isz-report, why it is needed, when and how it is taken:

What is a Z report for cash register, cash register, cash register, chpm

Z-report - essentially this is the closing of the cash register (cash register, cash register, cash register) at the end of the working day.

The Z report records all purchases made during the working day and displays the total amount of cash that should be in the cash register.

If goods were returned to the store during the day, they are also reflected in the z report.

As you might guess, the report applies only to trade, wholesale or retail, it makes no difference.

How and who takes the Z cash register report, kkm, kkt, chpm

An entrepreneur, a salesperson, a cashier (if one is on staff) can take out a z report..

In order to take a Z report, you need to use the book that comes with the cash register (kkt, kkm, chpm), it describes the sequence of actions for taking a Z report.

For example: press number 1, PI, OK, OK, +.

I gave an example that was said from my head, but I meant that you need to press a certain sequence of indicated characters on the cash register and the Z report will be taken off.

Unfortunately, I cannot explain in more detail, since each cash register (brand and manufacturer) has different combinations.

The most important thing is that you will not be able to skip the Z report, because even if you forgot to take it off at the end of the store’s working day, then in the morning the cash register (kkm, kkt, chpm) simply will not work until you take off the Z report .

Z report for UTII and PSN tax

You all probably already know that you don’t need to have a cash register.

I recommend everyone to use NPM (). Since the NMI is an almost complete copy of a cash register, with a few exceptions, it does not have fiscal memory and you do not have to report to the tax office on it. But the Z report on the NFM is also present and it also needs to be taken daily.

To make it more convenient for the seller, print out the sequence of actions for creating a Z report and put it under the NIM itself, the same recommendation for cash registers and cash registers.

Z report for tax simplified tax system, OSNO, unified agricultural tax

Here the situation is more serious. If a fixed amount of tax is paid on the PSN and UTII taxes, then on , OSNO and the tax payment comes from actual sales.

Therefore, there must be a full-fledged cash register with fiscal memory and registered with the tax office (except for cases when all movements are carried out by bank transfer).

You are responsible for all checks punched through the cash register and pay taxes on these amounts. So, when taking a Z report on these taxation systems, you need to carefully file it in a notebook and enter the data in.

What does a Z report look like?

In my store Z, the seller takes out the report and despite the fact that I am on the PSN tax and I don’t need a cash register, I naturally purchased the NIM.

And as expected, every day the seller takes a Z-report from the NMI and pastes it into a notebook.

Sometimes this can be inconvenient, because when there are a lot of sales in a day, the length of the Z report can reach up to a meter. So, for convenience, they simply roll it up and sign it by day. There should be a Z-report for every day.

In general, I just initially have everything in order and all procedures go as if I were taxed under the simplified tax system, unified agricultural tax or OSNO.

I am posting to you a scan of the Z report of my store.

Currently, many entrepreneurs use this Internet accounting to calculate taxes, contributions and submit reports online, try it for free. The service helped me save on accountant services and saved me from going to the tax office.

The procedure for state registration of an individual entrepreneur or LLC has now become even simpler. If you have not yet registered your business, prepare documents for registration completely free of charge without leaving your home through the online service I have tested: Registration of an individual entrepreneur or LLC for free in 15 minutes. All documents comply with the current legislation of the Russian Federation.

I hope I explained everything simply and clearly. If suddenly you still have questions, then, as always, you can ask them in my group in contact or in the comments to the article.

Happy business everyone! Bye!

When using cash register systems, a set of primary documentation confirming payment transactions carried out at the cash register must contain a Z-report. It reflects information about the duration of the cashier’s shift, the amounts of payments in cash and using bank cards. The document is a control tape that can be generated in electronic and paper form.

Innovations related to the implementation of online cash registers

When the cashier-operator fills out the journal and reference reports on forms KM-4 and KM-6, respectively, the z-report is taken as a basis.

Templates for these documents are given in the Decree of the State Statistics Committee dated December 25, 1998, No. 132. Moreover, this normative act does not belong to the group of mandatory ones for use by business entities using CCPs. Rationale:

lack of interaction with the provisions of Law No. 54-FZ of May 22, 2003, which regulates issues of working with cash registers;
letter issued by the Ministry of Finance on January 25, 2017 and registered under No. 03-01-15/3482;
more clarifications of the Ministry of Finance No. 03-01-15/54413, dated September 16, 2016.

In addition, since July 2017, Government Decree No. 470 dated July 23, 2007 has lost its relevance. This legal act provided for the obligation to use paper control tapes. But from this date, most business entities had to switch to online cash registers.

Law No. 54-FZ in paragraph 2 of Art. 4.3 contains a requirement for the mandatory generation of a report on operations performed based on the results of a work shift using cash registers. All systematized information is automatically forwarded to the Federal Tax Service. This document replaces the z-report. It provides information on the amounts of settlement transactions performed, taking into account data from primary and correction cash receipts. And if necessary, the report can be printed.

The differences between old-style zed reports and forms generated by online cash registers are as follows:

When using an online cash register, data is not reset when closing a shift;
data on total sales amounts is not entered into the fiscal memory;
there is an automatic transfer of data on settlements performed to the Federal Tax Service;
receiving confirmation from the tax office that it has received the report (if this does not happen, the system resends the reports).

The procedure for generating a zed report

The letter code “z” denotes reporting documents with cancellation. The form is drawn up at the end of the CCP work every day. It records information about the volume of revenue received per shift, highlighting the amount of returns. The list of displayed information is given in the technical documentation for the cash register.

Purpose of the zed report:

resetting the information on payment transactions accumulated during the shift to zero;
summarizing the proceeds during the working day;
systematization of data for their recording in the memory of the cash register;
displaying in the records of all cases of refunds to customers, application of discounts and cancellation of checks;
confirmation of the data entered by the cashier into the accounting documents.

At the end of his shift, the cashier must generate a z-report before leaving the workplace. Drawing up this document with a retroactive delay is unacceptable. The duration of the shift cannot be more than 1 day. The cashier's work time is counted according to the report from the moment the first payment transaction is recorded.

The GMEC protocol dated June 23, 1995 contains a requirement for cashiers to close their shifts every day. If this is not done within 24 hours after the first payment, the operation of the cash register will be blocked.

The algorithm of actions of the cashier-operator is as follows.

Often in practice a situation arises whenz— the report is taken the next day, for example, bytechnical reasons or due to a seller's error. In this case, before opening a new cash register shift, it is necessary to createz— report for the previous day; make two entries in the cashier-operator’s journal, dated on the same date; reflect two separate receipt orders in the cash book. In addition, you should take written explanations from the cashier regarding the reasons for this situation.

Removal of the report the next day may be regarded by the inspection authorities as a violation of the rules for working with cash register equipment. Despite the fact that there is no direct penalty for this, this fact can be qualified as untimely receipt of funds, which, in turn, carries serious tax risks. According to clause 6.1. Standard rules for the operation of cash registers, approved by the Ministry of Finance dated August 30, 1993 No. 104 and clause 5.2 of the Procedure for conducting cash transactions, approved by the Central Bank dated October 12, 2011 N 373-P, based on the z-report taken, a certificate-report KM-6 is drawn up and submitted along with revenue from a cash receipt order to the cash desk. In the case under consideration, the determination of revenue does not occur on the day of its actual receipt, and administrative liability is already provided for this in accordance with clause.

1 tbsp. 15.1 Code of Administrative Offences.

However, it should be taken into account that the organization’s operating mode may provide for end of shift after 23:59:59, that is on the next calendar day. This point is regulated by law: clause 3.8 of the Technical requirements for the fiscal memory of electronic cash registers (Decision of GMEC dated 06/23/1995, protocol N 5/21-95) stipulates that a cash register shift should be limited to calendar days or should not exceed 24 hours. In this case, income must be determined and reflected in the cash book based on the results of closing the cash register shift. That is, the reflection of revenue in accounting the next day will not be considered a violation of cash discipline. In the Resolution of the FAS UO dated December 22, 2009 N F09-10179/09-S3, the judges came to a similar conclusion: if the journal, z-report and receipt order are drawn up at the end of the work shift, which does not coincide with the beginning of the calendar day, the revenue was legally generated at end day of the shift. If plastic cards are used in calculations, income is reflected on the basis of clause 1 of Art. 346.17 of the Tax Code, namely at the time of receipt of money to the current account (Letter of the Ministry of Finance dated 04/03/2009 N 03-11-06/2/58).

Despite the fact that with the start of using new-style cash registers, there will be no need to maintain a journal for the cashier-operator and take out z-reports, nevertheless, the obligation to timely capitalize cash proceeds will remain. Also, the issue will remain relevant for those taxpayers who have several cashiers working alternately on one cash register.

Once or twice a day, cashiers submit a Z-report. What kind of reporting form is this, and how does it differ from others? What are the features and difficulties encountered in preparing such reports? This is what we will talk about now.

Why do you need a Z-report for the cash register?

The Z-report is collected at the end of each cashier's work shift.

This operation is necessary:

to monitor the work of cashiers;
for rapid revenue assessment;
to hand over the proceeds to collectors;
for reporting to the tax office.

There is also an X-report, which is executed as needed, but does not reset the amounts. And after the Z-report is removed, everything that was entered at this cash register during the cashier’s working day is reset to zero.

Cash after this operation is collected. The received data is entered into the cashier-operator's journal: document number and date of its execution; savings at the beginning and end of the working day; revenue per shift; as well as data on refunds and non-cash payments.

In addition, the cashier must fill out a certificate of similar content and submit it to the accountant, who, based on it, fills out the cash book.

Z-reports on the cash register come in several types:

main - removed at the end of the shift, extinguishing all registers;
report by department (performed as needed, not necessarily every day;
Z-report for individual cashiers;
by product groups (if such a feature was initially programmed in the cash register).

How it's done

How to get a Z-report?

For starters, don't confuse it with the X-report. The second important point: the algorithm for performing this operation is different, depending on the cash register used. You don’t have to enter any data manually, they are all recorded during the day by the cash register, you just need to perform a sequence of actions so that the machine itself calculates the necessary data and prints it out.

Because after this, also automatically, the cash register is reset to zero. Such a report is sometimes called a “cancellation report.” Many cash registers are also set to block operation after 24 hours. If a report of this format is not made on time, the device is blocked. This requirement is fixed in the legislation and regulations governing the sphere of trade and services using cash registers.

Knowing how to make a Z-report, the cashier helps himself and the accounting department competently perform a number of other tasks related to standard document flow. On the basis of this report, the operator’s journal, the cashier’s certificate are drawn up, operations for the receipt of funds are carried out, etc. That is, this is the main, basic document for subsequent reporting forms.

Possible problems

As already mentioned, if such a report is not completed on time, the cash register may be blocked, which means creating problems for the work of the entire retail establishment or other organization where cash registers are used.

In addition, if you forgot to remove the Z-report, this will become clear during a tax audit, and the company (IP) will have problems with the inspection, fines and other sanctions. Or even before checking. For example, in this situation: with a check from your organization, a client can go to the same inspectorate to report on their expenses. And if the check has one date, and your report indicates the next day, this violation will be immediately noticed.

Remember this nuance: you can re-execute the Z-report on the cash register no earlier than a certain check for any amount, or at least a zero test one, has been punched. After which the device will be reprogrammed to withdraw cash, even in the case of zero revenue.

If this report is lost for technical or other reasons, you will have to make an analogue of it using a printout from the EKLZ KKM report “Shift Results”. In this case, it is also necessary to write a detailed explanatory note indicating the reasons and circumstances of the incident, as well as the details of the lost document.

Difficulties can arise not only for employees, but also for clients. Thus, the return of money from the cash register at the request of the consumer is possible only before the Z-report is taken. That is, in the shift when the purchase or service was carried out. Otherwise, with a delay, the client will have to receive a refund through the central cash desk, using a cash receipt order and after writing the appropriate application.

Sample Z report

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