54-FZ: Requirements for a shift closure report (z-report)

Before Law 54-FZ “On the Application of Cash Registers” came into force, which obliges entrepreneurs to switch to online cash registers from 2021, old-style machines were used everywhere. At the end of the working day, they were used to create Z-reports that closed the shift, and the data was transferred to f. KM-6 and f. KM-4. With the introduction of online cash register, the rules have changed slightly. Unlike its predecessor, the new document is not used to reset data, and the results of the work are automatically sent to the tax office.

The article will talk about the Z or z-report on the cash register: what is it and how to do it on new devices?

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What kind of reporting is this?

It happens exactly once every 24 hours. And these are not advisory requirements, but strictly mandatory. If the withdrawal procedure has not been carried out within 24 hours, the cash register will simply be blocked. He won't be able to function.

This form is full-fledged documentation marking the closure of the shift. All information received is carefully stored in the company’s accounting department, awaiting its fate. Specifically, getting to know the Federal Tax Service. After each cancellation period, there are exactly 24 hours left when the cashier has the opportunity to make a withdrawal again. If this does not happen, not only the equipment may be blocked, but also financial fines from the authorities.

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.

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It is noteworthy, but this manipulation is not needed by the enterprise itself. It does not use the information received in any way. There is no logic to conducting your own checks on them. And no one will monitor these findings on a daily basis for each specific device. And identifying dishonesty of employees in this way is also pointless. And the 24 hour range doesn’t fit anywhere. It is not difficult to guess that this scheme is necessary only for tax audits.

It is worth understanding that there is no need to make any such insinuations in new equipment. It itself, without employee intervention, transmits information on each transaction or other operation directly to the tax authorities. It’s convenient and simple, and the company itself doesn’t need extra paper. But not everywhere the new century has replaced the old. These disciplines are mandatory only in some organizations with the forms of legal entities. But individual entrepreneurs can quite legally use outdated equipment. And many of them took advantage of this indulgence, not rushing to switch to new models.

How to withdraw a Z-report at the end of the day

There is a certain set of details that must be reflected in this kind of check, withdrawn after a specific shift. Such a list is established by law; the specifics are contained in the order of the tax authority dated March 21, 2017.

This is the name of a legal entity; it is permissible to provide the owner’s data in some forms of enterprises, address and TIN, as well as information about the employee carrying out the act of removing the document with cancellation. The check itself must contain the number, the number of transactions, the amount of funds accepted, the cash balance at the opening and closing, details of the equipment itself, and the number of discounts taken into account. If there have been returns, they will also be processed. The full date when the procedure was performed is also indicated.

The formation is automatic; the employee does not have to enter any information manually. It is enough to carry out a manipulation consisting of a certain sequence of pressing keys/buttons on the equipment model. Which ones exactly depend on the type of device and manufacturer. There are different options. It is recommended that you read the instructions for use in the attached instructions.

Remember that if the withdrawal was not processed within 24 hours, then this is an automatic violation of current legislation. It will not remain without consequences in any case.

How do they look

Both of these documents look like checks printed by cash register machines. The only difference is in the data and details provided.

For the z-report, the order of the Federal Tax Service of the Russian Federation approved the following list of details, the presence of which is mandatory in the report:

The name of the organization or the full name of its founder;
Taxpayer identification number;
Legal address of location;
Full name of the cashier operating the device;
Name and number of the document;
The sum of all settlements for various operations;
Receipt and return amounts;
Number of checks printed per day;
Information about the cash register: registration number and serial number;
Fiscal storage number;
Shift number, date and time;
Fiscal sign.

Important! There is an optional field “Individual Entrepreneur Revenue Amount”, but some cash register companies have it and can fill it out. You can find out detailed information about this on the websites of fiscal data operators.

The X report provides the following data:

Date and time;
Number of checks printed;
Total sales amount;
Amount of cash in the cash register;
Information on returns;
Number of sales for the current shift;
Type of payment: cash or non-cash.

It will not be possible to obtain this data for other shifts electronically, since the X-report makes it possible to take readings only of the current shift and record them on paper.

How to work with the Evotor device

This type belongs to the latest forms. It fully complies with all legal requirements in this area and is a “smart” terminal. More operations are performed automatically. It is quite simple to create a closing act on it.

Enough:

In the main menu, find a note about creating reports.
The employee will be transferred to a special section where all information from the last cancellation period is displayed. Financial transactions, income and expenses, etc.
You need to select an action - close the shift.
Next, you only need to print the generated document.

Types of X-reports

In addition to daily and aggregated data, you can also receive documents based on narrower indicators. They are not much different from the types of Z-reports discussed earlier and include:

Basic paperwork for checks and cash. It reflects the number of receipts per shift and the amount of cash in the cash drawer;
By cashiers. All revenue data is grouped for each individual cashier;
By department. Similar to the grouping by cashiers, the information reflects the grouping of the main document by sales departments;
By goods. Used to control inventory balances and group data by product;
Checking sales activity. Sales analytics are performed over time to determine the highest buyer activity.

Z-report on the cash register: what is it and their features of preparation

The modern market previously had a huge selection of equipment in this field. With amendments to the law, the range has undergone changes. However, many samples are still functioning successfully.

"Mercury 185F"

To switch to compilation mode, you will need the “MODE” button. You will need to press it again. The number of times depends on the settings. In the menu that opens, you need to start forming. To do this you will need the “IT” key. When pressed, the procedure is initiated. But user details are required to log in. If they are not installed in advance, you can enter . Or the one that is used at a given point.

"Mercury 180"

There are practically no differences with the previous paragraph. Only the button that will lead to the menu changes to the new “AN/RE”. The rest of the process is organized according to the same scheme.

"Orion 110F"

This is perhaps the easiest option for working specifically on the stated task. We will need a third mode for printing. Find the appropriate option change button and double-click on it. The display will show your selection. All that remains is to click on “enter” and agree with the chosen solution.

"Pioneer 114F"

It is necessary to open the main window with the definition of the procedure mode. There you will find the note “CCP reports”. This is the section we need. In the window that appears, close the shift by double-clicking the enter button.

Shift duration

A shift at the checkout should not last more than 24 hours. Therefore, the shift closure report is most often generated once a day.

If the shift exceeds 24 hours, the cash desk stops creating receipts. To continue working at the checkout again, you must close the previous shift.

How to make a shift closing report at an online cash register

Before generating a report on the closure of a shift, we also recommend taking an X-report at the checkout.
It is not mandatory, but it will help you check the amounts per shift according to cash register equipment with the real state of affairs: with cash in the cash drawer and with the report from the acquiring terminal - and if there are discrepancies, generate adjustment documents for the shift (return checks and sales with correct numbers or correction check). The X-report can be taken several times per shift at any time. If you work at an ATOL Sigma or MSPOS cash register and you have the Kontur.Market cash register module installed:

Go to the menu. Select Current Shift.
Click on the red circle in the lower right corner of the screen.
Click X-Report. The cashier will print the report on the receipt tape.
After reconciling the numbers and generating the appropriate corrective documents, select “Close Shift” from the same menu. A Z-report on the amount of receipts per shift will be printed on the receipt tape. Data on the closure of a shift will be sent to the OFD.

If you work at the ATOL 91F cash desk, the X-report is generated and the shift is closed in administrator mode. To enter the desired mode:

Press the "C" key several times to open the user password screen.
Press "F2" to enter the role selection menu:
administrator;
System Administrator.
Use the arrow keys or number keys to select Administrator and press Enter.
Enter the password “29”, press “Enter” to confirm the login.
Select the third item “Reports” and select the first item “X-report”. Press "Enter" to confirm the operation.
After checking the numbers, proceed to closing the shift - in the same place as the X-report, in the paragraph below or on the previous screen (appears immediately after entering the administrator password). Select Close Shift and press Enter to confirm the Close Shift operation. A warning will appear on the screen: “Shift will be closed.”
Press "F1" to confirm the shift closing operation. The message “Report printing in progress” appears, the device will print a report on the end of the shift.

What the report looks like for different models

Actually, everything remains at the discretion of the manufacturer. The law strictly regulates specific content, without which a check cannot be recognized as correct. But practically no recommendations are provided regarding the form of presenting this information. Accordingly, variations are allowed.

For online cash register "Mercury"

This model is distinguished by several factors. The receipt, expense and number of returns for each specific period are clearly described. The tax rate is displayed in a separate field. The title is generated automatically, based on past cancellation periods. The remainder is calculated without additional manipulations in a separate line. These are the differences between the funds that appeared and the current deductions. It is worth noting that the information is detailed and presented in a user-friendly form.

For the online cash register "Orion"

Unlike the previous model, this one is more stingy with information and less automated. It cannot be said that the content regulations are being violated. Expenses and receipts of financial resources, numbers, dates and narrow information on taxes - everything is there, but without rates and other additional features. But information that was not transmitted online is recorded.

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.

Sources:

Law “On the use of cash register equipment when making payments in the Russian Federation” dated May 22, 2003 N 54-FZ
Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/ [email protected]

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Check corrections, why it does not need to be reflected

In fact, this is a way of recording an error, inaccuracy or problem that has arisen. If the employee himself incorrectly completed the transaction, mandatory information was not reflected. In this option, you need to generate a correction check. It is noteworthy that this procedure easily corrects information, so there is no point in displaying it separately in the report. The final graphical result simply takes into account any edits and is guided by them. Therefore, the tax service does not need to note how many specific errors and failures there were at the enterprise.

Reports in the absence of payments

If during the entire shift not a single payment transaction was made, when documenting the results of work, you must adhere to the recommendations of the Ministry of Finance. They are given in letter dated June 11, 2009 No. 03-01-15/6-311. The department insists on the need for daily execution of cash reports without reference to the number of payments made.

This approach is confirmed by the provisions of Goskomstat Resolution No. 132 dated December 25, 1998. It approved the procedure for daily transfer of information about payments to the cashier’s journal based on reports generated by the cash register. Thus, in the absence of settlement transactions, the report will be drawn up with zero totals. If there is zero revenue for a shift, the cashier writes dashes in his journal instead of cost indicators.

Zed reports in their original form are generated only if CCT is used with ECLZ. After a business entity switches to an online cash register, a similar document is drawn up instead when closing a shift, which contains all the information necessary to fill out accounting documents. The transition of enterprises to online cash registers began in 2017. An extension of the deadline is provided until July 2021 in relation to certain categories of business entities (UTII, etc.).

Also see “Time frame for transition to online cash registers: table.”

What to do after removal

The received check must be submitted in strict form. It is sent directly to the application or the operator’s certificate, and is recorded in the log with a set of related data. These include the date, the total amount of funds before the opening and after the closing of the shift, specific records of expenses and income.

The further path depends on the specific scheme provided at the enterprise. The algorithm may change; there are no strict rules in this regard. The documentation goes to the shift supervisor, goes to the accounting department, is handed over to a manager or administrator, and even into the hands of the head of a branch or the entire company.

The main aspect is that information must be stored for at least five years from the date of receipt. And it is better to strictly observe this aspect; verification may reveal discrepancies.

To avoid fines and sanctions from the Federal Tax Service, and in addition, to simplify the reporting of this area to a minimum, it is most logical to use modern software techniques. The best of them are provided by the Cleverence project, because it:

I have prepared boxed packages and am ready to provide individually developed systems for personal requirements.
Focuses on mobile reporting management to simplify the task of control and implementation. An employee with a smartphone is enough to regulate the procedures.
He knows Russian legislation very well, prepares applications based on current and even future regulations that are at the stage of adoption or approval.

Advantages of using online cash registers

First of all. This is functionality. An Android or tablet can be turned into an online cash register. If necessary, it can also be used autonomously. Every time you log in to the system, you can continue unfinished operations, even if you are not connected to the network, and update information in a minute.

There is no need to buy special equipment or software for operation. You need to create an account and you can get started.

In addition, the following advantages of online cash registers can be highlighted:

Easy integration of the device into other (online) systems.
You can connect any number of POS registers.
It can be integrated with Google Analytics, allowing you to track how your business is performing.
Storage of all receipts, the ability to analyze customer purchasing habits.
Employees can use their own devices while working. You just need to give them access.
Customers can use their technology to view products and purchase or order them through the system.
If services are provided with SSR (strict reporting forms), you can send digital receipts to your clients.
The cash register works even if the Internet connection is lost.
If the cash register shuts down due to some error, you can continue from where it left off.

Online cash register is a program whose main purpose is sales on the Internet and the fact that all cash register reports are stored electronically. One of the functions is that business management can be carried out from anywhere and from any location. Thanks to this device, transactions and credit card payments are simplified.

It provides up-to-date sales reporting at the online checkout, and there is no need for additional software. The only thing you need is to enter the database, where there is a complete overview of all the operations performed on the device.

What do buyers and sellers get from using online cash registers:

1. Thanks to data transmission via the World Wide Web, there is no need for checks.

Businesses do not need a contract to service cash registers.
The innovation will also reduce registration time, you just need to log into your account.
Buyers will also benefit from the changes as their rights will be protected. Now you can receive receipts to your mailbox on the Internet.
Checking the legitimacy of a business is possible using a smartphone application.

Whether opening a new store or simply upgrading the current system, the entrepreneur is faced with the question of whether to choose traditional or new online cash registers.

Business Solutions

clothes, shoes, products, toys, cosmetics, appliances Read more

material, in-production, sales and transport organizations Read more

tobacco, shoes, consumer goods, medicines Read more

meat, procurement, machining, assembly and installation Read more

radio frequency identification of inventory items More details

automation of accounting operations with alcoholic beverages Read more

Monitoring every day

What is a ZET cash register report? We have already clarified this a little. But they did not explain that removing it every 24 hours is a very important aspect. If the work proceeds normally, then everything is clear, no problems. But if the activity was frozen and the point did not actually carry out a single operation, everything becomes more complicated. Theoretically, comments from tax authorities indicate that in this case there is no need to carry out manipulations. There is always a chance to receive reasonable sanctions. It is also unclear that during the opening period there is almost always a certain amount of financial resources in the cash register. That is, one operation - reading the balance at the time of opening - must already be completed. It has already been completed automatically. Therefore, it is still recommended to carry out the procedure every 24 hours, even without activity.

What is an X report

There is another report called the uncancelled report. What an X report is will be discussed in this section.

X report without cancellation is another document generated by the cash register device. It contains information about all the cash that was processed on it during the shift. This document can be generated at any time, it is not recorded anywhere and does not require sending to the Federal Tax Service.

Its other names are: morning reporting or zero check. It is called that way because previously the tax office required its removal at the very beginning of the shift, that is, in the morning. This was done in order to make sure that there was no cash in the cash register and to show that revenue at the beginning of the shift was zero. Today, this document is not required to be withdrawn every morning, since all the necessary information can now be stored in a secure electronic cash tape.

Peculiarities

Let us compile the key nuances concerning this special form of reporting.

Any already formed “Z” has its own number. Accordingly, every omission will be noticeable and easily detected even during a superficial check.
It is impossible to repeat the procedure. After all, the equipment itself also “remembers” it. And it can be removed from memory.
No one forbids removing the “zoke” more than required by law. At least every hour. But it is worth remembering that all copies must be sent to the appropriate authorities, properly formatted and attached.
If there really were no operations, but you don’t want to take risks, you can withdraw a zero check.

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.

If you lose your Z-report

Any emergency can occur at an enterprise. And no one has canceled ordinary negligence. And due to operator errors, accounting problems, and human forgetfulness, you can lose the necessary papers. And if you simply ignore this point, then penalties for the company will begin to loom very clearly on the horizon.

We need to act quickly. To begin, draw up a loss act. And even though it is drawn up by an ordinary employee who was responsible, it must be read and signed by a senior employee. Shift supervisor, manager, administrator, director.

Next, the employee must attach an explanatory note. Under what circumstances and why the incident occurred. And then, using the EKLZ, restore the lost data and again record the analogue of the “zette”, which is sent to the journal. Remember that without calling a specialist, you will not be able to access the data.

Is the return in the z-report considered to be a non-zero amount?

No, it is not possible to return everything that came into the cash register, i.e. the non-zeroable amount is not adjusted in any way, simply to reduce the amount of deposited proceeds (cash, non-cash) for an erroneously punched check, or returned by the buyer, a KM-3 act is drawn up... On Based on the act, the amount of money deposited is reduced, but at the same time the non-zeroable amount is written without changes - the rosary is what is in the Z-report, then we rewrite it in the journal, we simply reduce in the deposited field what was deposited less (cash-non-cash), and it is returned to the field enter the amount of our returned or erroneously punched check(s).

Answers to questions from cash register cashiers - FR →

If you didn't take it off on time

For example, an employee simply did not have time to take readings, and as a result, more than 24 hours passed. And it was not in vain that we noted that the norm applies specifically to a day. Any excess, even for a minute, is a discrepancy. Many enterprises in such an incident simply try to hide this fact. After all, the likelihood that information will eventually emerge is low. In fact, everything is revealed very easily with any ordinary check. Moreover, if a company operates on a simplified taxation system, then the probability of revealing an error reaches huge percentages. KUDIR will easily record discrepancies in information regarding the transaction.

In any case, it is worth initiating the procedure with explanations and restoration of lost data. Of course, this is a lot of unnecessary fuss, but you can’t go against current legislative norms. And this should not be allowed to happen in the future. After all, frequent mistakes will easily attract the close attention of tax authorities who suspect criminal intent in this scheme.

What is the role of the z-report in CCP?

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.

If you have access to ConsultantPlus, find out how to organize cash accounting in a small company and what cash documents to draw up in each specific case. If you do not have access to the system, get a trial demo access for free.

Sanctions and fines

The legal sphere is regulated by the Code of Administrative Offences. Specifically, this is Article 19. There are two possible outcomes - if there was no intent or it could not be found. In this case, the employee himself will receive a fine of 500 rubles. But the company faces more serious consequences, up to five thousand. And if intent was found, then evasion from the requirements of the supervisory authority will also be added. Which will add a couple of thousand rubles to the fines already issued. It will be unpleasant if the tax authorities are already looking at the company with suspicion.