How to remove the z report on the terminal. Do I need a z-report when using an online checkout? The need to clear the cash register

Often in companies, Z-reports are removed from the cash register the next day. For example, a store is open from 9.00 to 23.00. And the next day, even before the opening of the store, a Z report is taken from the cash register. Is it possible to do this or not. And what are the penalties for the company?

Note that if you took a Z report the next day once, it's not scary. For more information about this case, see the article on our website. If you shoot Z-reports the next day regularly, read the article below.

Breaking news from the tax authorities:. Read in a magazine

Is it possible to shoot Z-reports the next day?

First of all, you need to download that you need to shoot Z-reports not the next day, but at the end work shift. For example, the store is open until 23.00, so at 23.00 you need to make a Z report.

Removing a Z-report the next day is a violation of working with CCP. There are no sanctions directly for this, but the tax authorities may consider that the money was not credited on time.

Let's explain in more detail.

On the basis of the withdrawn Z-report, the cashier-operator must draw up a certificate-report in the KM-6 form and hand over the proceeds together with the certificate-report on the incoming cash order (form No. KO-1) to the cash desk (clause 6.1. approved by the Ministry of Finance of Russia dated August 30, 1993 No. 104, clause 5.2 of the Procedure for maintaining cash transactions, approved by the Bank of Russia dated October 12, 2011 N 373-P). If this happened to you on the day following the day the shift ended, then the proceeds will be reflected in the cash book the next day. As a result, we can say that in your case, cash was untimely credited to the cashier. That is, we can say that you allow a violation of the procedure for conducting cash transactions, for which quite serious administrative responsibility is provided (clause 1 of article 15.1 of the Code of Administrative Offenses of the Russian Federation).

If you didn’t take a Z-report once on the same day, this could be explained by technical problems, seller’s errors, etc. And the systematic removal of reports the next day will surely raise questions from the inspectors.

How to shoot a Z-report according to the law

We recommend that you change the order of work. And to shoot Z-reports not the next day, but immediately after the shift is closed - in our example, at 23-00 of the same day. If you do not trust the sellers, this can be done by the manager, his deputy, or an employee specially hired for this purpose. You can also conclude an agreement with the bank for the collection of proceeds. That is, the collectors will come to the store after it is closed, take the cash proceeds and credit it immediately to the bank to the current account.

Another important point. If your employee shoots a Z-report and collects cash proceeds from the CCP on the same day, you will be able to credit the proceeds to the general cash desk of the organization the next morning. At the same time, you can make an entry in the cash book and draw up a receipt on yesterday's date. And after that, already sum up in the cash book for yesterday. In this case, the Z-report and the receipt will be issued on the same day, and there will be no violations of cash discipline.

Tax accounting when removing the Z report

In tax accounting under the simplified tax system, income must be reflected on the date of receipt of funds from the buyer (clause 1 of article 346.17 of the Tax Code of the Russian Federation). Therefore, the proceeds in the Book of Accounts should be shown on the day when the buyer paid. If you took a z-report the next day, you will get a discrepancy. It turns out that you reflect the revenue based on tomorrow's document. But this is exactly what happens in your situation. After all, yesterday's checks will be in today's Z-report.

So if you shoot Z-reports on the same day, there will be no discrepancies in tax accounting.

Accounting when removing the Z report

In accounting, you will have the following entries:

DEBIT 50 subaccount "Operating cash desk" CREDIT 90 subaccount "Revenue"

- reflected cash proceeds (as of the date of receipt of funds from customers);

DEBIT 90 subaccount "Cost" CREDIT 41

- written off sold goods (as of the date of sale of the goods)

DEBIT 50 subaccount "General cash desk of the organization" CREDIT 50 subaccount "Operating cash desk"

- handed over cash proceeds to the general cash desk.

Working with KKM equipment when making cash payments requires the accuracy of operations from the cashier. During the process of accepting funds and issuing documents, current data may be required. One of the important functions of cash registers is the ability to obtain information about settlements from the beginning checkout shift without extinguishing. You can learn about the operations performed during the shift from the X-report. In the article, we will look at how to remove the X report on the cash register, where it is filed and how it differs from the Z-report.

Checkout data collection frequency

When removing the X-report, the shift data is not cleared and the current revenue is reset to zero. You can generate an X-report an unlimited number of times. The number of sampling times is not reflected in other reports or the fiscal memory of the cash register. The indicators are not entered into the register of the cashier-operator. The data in the X-report are reflected from the previous cancellation (formation of the Z-report), from the beginning of the cash register shift to the time of withdrawal.

Removing the X-report does not close the cashier shift, unlikeZ-report, extinguishing current revenue. The X-report document will indicate: "daily report without cancellation."

X-report is used for internal control of revenue movement. Based on the received data, users can level the indicators, check the receipt of revenue and conduct ongoing sales analysis.

Comparison of X-report and Z-report features

The X-report has significant differences from the Z-report in terms of purpose, documentary reflection and the consequences of its formation.

X-report	Z report
Used as an internal control document	Used by internal and external users
Data is not transferred to accounting books or other registers	The report indicators serve as the basis for filling out the KKM journal
The document is not used for presentation to control authorities	IFTS inspectors have the right to request data from Z-reports to control the cash register or check work with cash registers
Withdrawals are made an unlimited number of times	Withdrawal for the same period is carried out once, the report is not generated again
No blanking is performed when generating a report	When generating a report, the revenue is cleared with the data recorded in the fiscal memory

X-report data helps to prevent fines imposed in case of violation of cash discipline. Let's consider one of the possible cases of control based on the indicators of the X-report.

The LLC "Caramel" enterprise decided to use a bargaining chip for settlements with customers through KKM. After the opening of the shift, the amount was entered by the cashier into the cash drawer without posting, in violation of the instructions. During the working day, the administrator of the Karamel society checked the status of the settlements by removing the X-report. The document did not reflect the operation "introduction" upon the arrival of a change fund. The administrator suggested that the cashier correct the situation by preventing a possible fine in the event of an inspection by the Inspectorate of the Federal Tax Service.

What data does a full X-report contain?

Information from X-reports is mainly used to reconcile the received revenue with documents posted on the cash desk. The most common option is a full report with common grouped data.

The report is generated to control the actions performed by the cashier and contains the following data:

• The number of transactions carried out during the period.
• Amounts of cash received from buyers.
• Funds deposited as a bargaining chip.
• Checks paid by bank transfer using cards.
• Amounts issued as a refund (if this KKM model has the specified function in the report).
• The value of the cash balance in the cash register.
• Presence of deferred checks.
• Allocated taxes and granted discounts.

Cashiers often use the X-report to check the date, time, details of the enterprise at the beginning of the shift. According to the compliance with the norm of the data received in the report, they often judge the serviceability of the equipment. A single failure in the readings of the period is not a sign of a breakdown and can be caused by a surge in the network. In case of regularly repeated failures in the date and time, it is necessary to contact the service department. The cause of the breakdown depends on the type of equipment.

Types of X-reports

In addition to daily reports with aggregated data, when using cash registers, it is possible to generate and print a report on narrower indicators. The formation of X-reports on indicators is necessary for conducting current analysis, internal control over the movement of goods or the activity of demand by departments. Analytical data of the current cash register are used in trade organizations with significant turnover.

View of the X-report with a breakdown by parameters	Characteristics of data generation
Check or cash report	The report is generated by checks punched per shift, indicating the amounts of documents, or cash in the cash drawer
Report on cashiers	The data is grouped for each cashier in the amount of revenue received, the number of customers
Department data	The report is similar to grouping by cashiers. Data is generated by department, amount and number of sales
Sales activity report	Information is generated by the hour indicating sales activity in the context of the number of receipts, received amounts, percentage of activity
Product data	The information is grouped by items sold during the checkout shift since it opened. Data is used to control inventory balances

Consider the case of the need to remove the X-report during the return. AT commercial enterprise"Novelty" the buyer asked to return the goods with signs of a hidden marriage, purchased on the same day. The purchase receipt was lost, but the goods were recognized by the seller as sold in this point of sale. To confirm the fact of the sale, the administrator of the Novinka company made an X-report. The buyer's claim was approved by the administrator, on the basis of which the cashier made a return with the execution of act No. KM-3.

Cases of the need for the cashier to remove the X-report

In the process of working with the cash register equipment, the controlling function of the report is used by the cashier for the following actions:

• Control over the closing of the shift by the Z-report of the previous cashier.
• Checking the cash desk data on the date or time at the beginning of the opening of the shift.
• Control of the check at the cash register in case of a power failure at the time of printing the check.
• Confirmation of recording the amount upon receipt of a check with the inscription "document is invalid"
• Providing data to the manager or senior cashier at their reasonable requests.

After closing the cash register shift, the X-report cannot be printed. The document allows you to get only the current data of operations. The indicators of previous cash register shifts can be obtained from the EKLZ block.

Persons who have access to the removal of reporting on KKM

The formation of current X-reports is carried out by an employee responsible for conducting operations of an open cash register shift or by another person authorized to act. The following persons have the right to print the report:

• Cashiers employed for the position and having an agreement on liability(The condition is optional and is set at the discretion of the employer). Other employees of the enterprise, even temporarily interrupting the work of the cashier, do not have the right to serve the cash register. The cashier must have permission to print X-reports.
• Administrators, senior cashiers who have a password to access the report generation mode without clearing the proceeds. The right is granted by the head.
• Specialists of the TsTO service center during the adjustment or elimination of breakdowns. Access to the equipment is made at the request of the manager or responsible person.
• Inspectors of tax authorities when checking the compliance of cash and documents of the KKM cash desk with the consent of the head and through persons with access.

The order and frequency of making a report is established by order. In the absence of an order and restrictions, the cashier has the right to check the state of cash at the cash desk without the permission of the management.

Restrictions on access to X-reports

A number of enterprises limit the ability of cashiers to obtain data on the current state of the cash register. When access to cash registers is denied, a password is set that does not match the cashier's password for work and personal identification.

Restricted access is explained by the peculiarity of the internal regulations and is established to eliminate situations:

• Prevention of cash theft.
• Posting of surplus funds.
• Repayment of shortages when they are identified in the current turnover.

If the cashier does not have the opportunity to uncontrollably withdraw the X-report, situations of miscalculation of buyers and theft of excess cash from the cash drawer are prevented.

The downside of limited access to current data is the inability of the cashier to correct the state of the revenue checked by the control authorities. When checking the IFTS as part of a planned control or event according to the schedule of the KKM department, a situation may arise in which surpluses are detected in the cash drawer of the cash register, which will result in a fine.

Problems when generating or printing an X-report

Cash equipment may fail before the end of its service life. The cause of the breakdown may be illiterate maintenance of equipment or the failure of parts on which the performance of the equipment depends. In some cases, the removal of the X-report allows you to identify a breakdown.

Malfunction reflected in the X-report	Cause of equipment failure	Corrective Action
When printing the X-report, no data is reflected on the cash tape	Cash register not loaded correctly	Tape needs to be inserted correctly
	Incorrect type of tape used	Need to replace the ribbon with a type suitable for the model cash register
On the tape with the X-report, part of the text is missing (a white bar appears)	There is a possibility of a printhead failure or a clogged shaft	It is required to call the master from the TsTO for diagnostics
The date and time on the X-report is lost when the cash register is turned on	Failure of the board, quartz resonator or power failure of the clock chip	You will need to contact the service center for repair and troubleshooting
The report prints poorly numbers and letters while improving print quality with long battery life	Possible thermal head failure	The part needs to be replaced service center maintenance, diagnostics are required to accurately determine the malfunction

The form is not primary document accounting and is not subject to storage for accounting or tax purposes. The company can save X-reports printed after the opening of the cash day. The filing is done simultaneously with the Z-reports taken at the closing of the shift.

Answers to current questions on the X-report

Consider answers to the most frequently asked questions

The use of the KKM technique in cash settlements is a prerequisite for the conduct of activities of organizations or individual entrepreneurs (see →). In settlements with the population and enterprises, cash registers are used after being entered into the IFTS and registering a memory block - EKLZ. When using technology, the cashier-operator has the opportunity to remove the totals. One of the main forms of CCP workflow is the Z-report. In the article we will look at how to remove the Z report on the cash register, what is the procedure and sanctions, penalties for errors.

Periodicity of repayment of the report

The Z-report is a daily report that closes the cash register shift. According to the technical requirements for handling cash registers the duration of the shift cannot exceed 24 hours. The company determines the number of cancellations per day based on the need caused by the needs production process. With the round-the-clock work of the cash desk with the participation of several operators, the opening and closing of the shift is carried out by each cashier.

The number of times Z-reports are canceled is not limited by law and is set by internal regulations depending on the number of shifts.

Basic principles of Z-reporting

Indicators	Explanation
Removal of the report upon receipt of revenue	At least 1 time per day
Extinguishing frequency	Determined by need
When is extinguishing	At the end of the cash register shift at its closing
Withdrawal in the absence of revenue	When opening a shift - always with the possibility of technology
Withdrawal in the absence of the cash register	Not performed, with regard to working days, the position of the inspectors of the KKM department of the controlling department of the Federal Tax Service is specified
Who does the extinguishing	cashier-operator
How many times per shift can I take a report	Without limiting the number, subject to the mandatory recording of report data in the journal of the cashier-operator

Formation of a report in the absence of revenue

Removal of Z-reports is carried out daily, regardless of the receipt of revenue ("Typical rules for the operation of KKM .."). In the absence of zero reports, the tax authorities do not punish enterprises and cashiers. The IFTS admits that the Z-report is not required to be printed if the cash register has not been opened. The position of a specific territorial branch of the IFTS on this issue must be clarified.

A number of types of equipment do not allow you to print a zero report. When using a modification of equipment that does not allow extinguishing at zero speed, the enterprise issues an order to open a shift if there is revenue. The basis for the order and the supporting document can be a certificate from the center servicing the cash register - the TsTO.

The need to clear the cash register

Based on the data of the report, the indicators are recorded in the accounting book of the cashier-operator. Each report has a separate line in the journal. The record is kept in strict chronology according to the dates and numbering of the reports. When a report is generated:

• Cancellation of the amounts of daily turnover of daily earnings. Efficiency of accounting and control of revenue is ensured.
• Closing the turnover of the shift by department (information is used to determine the turnover and efficiency of the segments).
• Data transfer to fiscal memory. The data is used during checks by the KKM departments of control bodies and in the event of a technical failure of the equipment.
• Zeroing the result accumulated for the cash register change.
• Closing sales by product categories to control stocks. The technical possibility is available provided that the base of goods is connected to the KKM.

SealThe Z-report is produced once, there is no possibility of re-obtaining the document.

Technical overlays. Example of a technical failure

In the process of canceling and removing the report, there may be overlaps of an objective nature that complicate the receipt of a full-fledged report.

Cause	Actions
In the process of printing the report, the receipt tape ran out, the data was not reset	A new tape is installed in the machine, the missing part is printed and glued with the first half of the report
At the sudden end of the tape during printing, the totals were reset to zero	It is impossible to make a duplicate of the report, the data is taken from the ECLZ block
A technical failure has occurred (for example, during a power surge), as a result of which the report date has changed	You will need to draw up a memo, take a certificate from a CTO specialist and make an entry with the date received in the report.

All cases of inconsistencies in amounts, dates, numbering, inclusion of VAT and other overlays are eliminated by specialists of the TsTO, which services the equipment.

Consider an example of a technical failure. The Rubin LLC enterprise uses KKM at calculations. In the process of work, there was a power surge, as a result of which the chronology in the reporting changed. The cash day, opened on May 18, 2016, was redeemed by Z-reports at the end of the shift with the date of May 19, 2016. Actions of the administrator of Rubin LLC: draw up a memo and call a CTO specialist. Cashier's actions: collect the proceeds, and make an entry in the journal dated May 19. Additionally, it is necessary to obtain a certificate (technical report) from the TsTO about the fact of the failure.

Cashier's mistakes when making a Z-report

When conducting calculations using cash registers, a subjective factor often intervenes. The cashier may deviate from the instruction of the procedure, which results in an error. Among the situations are:

• The absence of a log entry for each of the reports taken during the shift.
• Acceptance as a basis for recording in the log is not the data of the report, but the indicators of one's own calculations.
• An entry in the journal line if there is no Z-report on the day when there were no cash transactions. A common entry is an indication in a line for a day off.
• The withdrawal of a shift falling on 2 calendar days is made once (two withdrawals are required to receive the entry in chronological order).

A number of cashier's errors are not a violation in which a fine should be imposed. Consider common examples of cashier errors

Action	Solution of a problem	Effects
A report was mistakenly taken for the next day after the cash register shift	The entry is made on the day the report is taken, the cashier presents an explanatory	An administrative fine will be imposed upon verification initiated within 2 months after the late withdrawal of the report
The report was mistakenly taken 2 times during the cash register shift	Log entry is made for each report separately	No violation
Lost timely paid Z-report	It is necessary to take data on ECLZ with the help of a specialist from the Central Technical Service, draw up an act or submit an explanatory note to the cashier and fill out a journal with copies of reports for the previous and subsequent days	No violation

Violation of the deadline for issuing a report

The main mistake of the cashier-operator is the untimely removal of the report, which was not made on the day the shift opened. Depending on the error detection time:

• Before the opening of a new cash register shift, data is recorded in the log according to the report taken at the beginning of the day. Cash is deposited with the organization.
• If the absence of the report of the previous day is revealed only after the opening of the shift, the indicators for filling out the journal are taken from the ECLZ block by the CTO specialist and measures are taken to comply with the accounting of cash transactions.

In case of untimely withdrawal Z-report, it is important to hand over cash after the shift is closed to the operating cash desk. The action is taken to prevent a fine imposed on the organization upon detection of a violation in the amount of up to 50 thousand rubles.

Mayak LLC conducts settlements for trade deliveries using cash registers. The cashier-operator, after finishing work on November 21, 20XX, did not close the day in a timely manner, did not remove the Z-report and did not make an entry in the journal. The report was filmed a day later, on the morning of 22 November. Careless attitude to duties requires rectification of the situation. The cashier must: make an entry in the journal based on the report dated November 22, submit an explanatory note to the manager. When checking the control bodies, a fine may be imposed on the cashier and (or) the organization of Mayak LLC.

Z report document movement

After the report is removed and the journal is filled out, based on the document data, it is transferred to the storage location - the accounting department. The Z-report is traditionally stapled with a cashier-operator's statement-report and jointly filed into the file. Documents can be stored:

• Within 5 years with subsequent destruction according to the act.
• Until receipt of the act of verification of KKM.
• Prior to the receipt of inventory data, carried out, for example, at the end of the annual tax period or after the preparation of the annual balance sheet. Reports are disposed of after 15 days from the date of approval of the results of the inventory.

It is allowed to set the period for storing documents independently, taking into account the needs and the need to present them to the control body.

Shelf lifeZ-reports within 5 years are not mandatory. The form does not apply to primary accounting documents.

A difficult moment of storage is the instability of the paint on the receipt tape. Printing uses heat-sensitive paper, which does not provide sharp images over time. Print contrast is rarely maintained for 5 years. For long-term use of these reports, certified copies are kept. Journals and ECLZ are subject to storage for 5 years.

Sanctions for violations in the conduct of the cash register

The imposition of an administrative penalty is limited to a two-month limitation period. Checking the data of the cash desk and identifying an error in a period exceeding 2 months allows a person to avoid a fine under the Code of Administrative Offenses.

For the absence of Z-reports, punishment can be imposed under Art. 19.7 or Art. 15.6 of the Code of Administrative Offenses as for failure to submit documents. A fine is imposed in the amount of 300 to 500 rubles for the head of the enterprise and from 3000 to 5000 for the organization.

Experts' answers to topical questions

Consider topical questions with answers from experts

Question number 1. Is it necessary to keep records and print reports on KKM if the deadline for replacing the ECLZ is missed?

Work on KKM with an expired ECLZ is not allowed. In addition to warning labels, the work will be blocked after 13 months and it will not be possible to break through the check or remove reports.

Question number 2. Is it possible to remove the Z-report, reset the amount in the cash register, but not the entire amount to be deposited in the operating cash desk to use a token coin?

At the end of the shift and after the delivery of cash, no cash should remain in the cash drawer of the cash register. The amount for the exchange enters the KKM at the beginning of the shift from the operating cash desk for cash settlement and is surrendered for cash payment together after the close of the day.

Question number 3. When can the cumulative sum of the Z-report be reset to zero?

The accumulated amount on the report may be reset to zero in some cases. The amount is a cash counter with the addition of the current receipts of the shift after it was closed. Data may be reset in cases of technical repair TsTO specialists, replacement of ECLZ or re-registration of KKM after the acquisition of equipment by another organization.

Question number 4. How to reflect in the KKM journal a refund for goods on a check issued a day earlier, before the opening of the current cash register shift?

The refund of the amounts previously paid for the received goods is made from the KKM cash desk on the basis of the approved responsible person statements on the day of actual receipt of the amount of cash. Previously paid amounts are subject to return from the operating cash desk of the enterprise.

Question number 5. How to post the amounts in the journal if the proceeds of the Z-report reflected a check for a non-cash transfer, for which a refund was made on the day of payment?

Refunds for payments made using cards are made only through the cashless payment system. The cashier does not touch operations and takes into account the amount of the report in full.

Z-report (or report with cancellation) - this is the name of the final report on previously used cash desks equipped with ECLZ (electronic control tape protected). It is intended:

• to reset data on sales per shift;
• summarizing the revenue per shift;
• fixing data on the result of sales in fiscal memory;
• reflection of refunds and discounts, cancellation of checks;
• substantiation of the 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).

The Z-report at the old-style checkouts had to be generated at least every 24 hours (otherwise the work of the checkout was blocked) and it was necessary to print it out.

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

• "Journal of the cashier-operator - 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 provided in online cash registers. It is called the report on the closing of the shift and, in essence, the same as the Z-report, it is tied to a time period equal to 24 hours. The presence of such a restriction follows from the prohibition on the possibility of generating cash receipts (or BSO) after this number of hours has elapsed since the formation of another report - on the opening of a shift (clause 2, article 4.2 of the law "On the use of cash registers ..." dated 05.22.2003 No. 54- FZ).

When generating a shift closing report in the online checkout, the following does not occur:

• data reset;
• fixing the final result in fiscal memory.

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

Its additional function is the immediate automatic transmission of data to the controlling IFTS. Moreover, in the absence of confirmation of receipt of this report by the tax authority, 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 accumulator in electronic form protected from corrections not less than 30 calendar days(Clause 4, Article 4.1 of the Law of May 22, 2003 No. 54-FZ). For the purpose of entering data into documents intended for the operating cash desk, it can be printed on paper.

Law No. 54-FZ of May 22, 2003 (Clause 5, Article 4.1) provides for a set of mandatory details for the shift closing report, and Order of the Federal Tax Service of Russia No. MMV-7-20 of March 21, 2017 [email protected]— a list of mandatory additional data that depends on the format of the fiscal documents used.

About who should switch to online cash registers from July 1, 2019, read .

Results

The Z-report is a report of cash desks equipped with ECLZ that are almost a thing of the past. The online checkout provides an analogue of this report - on the closing of a shift, the set of tasks for which has been adjusted in accordance with the change specifications cash registers. One of the important new functions of the shift closing report is its prompt sending to the controlling IFTS.

Often in practice there is a situation wherez— the report is removed the next day, for example, bytechnical reasons or due to a seller's error. In this case, it is necessary to form before opening a new cash desk shiftz— report for the previous day; make two entries dated by the same number in the journal of the cashier-operator; record two separate receipts in the cash book. In addition, you should take written explanations from the cashier regarding the reasons for this situation.

Removing the report the next day can be regarded by the inspection authorities as a violation of the rules for working with cash registers. Despite the fact that there is no direct punishment for this, this fact can be qualified as untimely posting of funds, which, in turn, carries serious tax risks. According to clause 6.1. Model Rules for the Operation of KKM, approved by the Ministry of Finance dated 08.30.1993 No. 104 and clause 5.2 of the Procedure for Conducting Cash Operations, approved by the Central Bank dated 12.10.2011 N 373-P, based on the withdrawn z - report, a reference report KM-6 is compiled and submitted together with proceeds from the incoming cash order to the cash desk. In the case under consideration, the determination of revenue does not take place on the day of its actual receipt, and administrative responsibility is already provided for this in accordance with paragraph 1 of Art.

1 st. 15.1 of the Code of Administrative Offenses.

However, it should be noted that the mode of operation of the organization may provide end of shift after 23:59:59, that is next calendar day. This point is legally regulated: clause 3.8 technical requirements to the fiscal memory of electronic cash registers, (GMEK decision of 06/23/1995, protocol N 5 / 21-95) it is provided that the cash register shift should be limited to calendar days or must not exceed 24 hours. In this case, income must be determined and reflected in the cash book following the closing of the cash register. That is, the reflection of revenue in accounting the next day will not be recognized as a violation of cash discipline. In the Decree of the FAS UO of December 22, 2009 N F09-10179 / 09-C3, the judges came to a similar conclusion: if the journal, z-report and credit note are compiled at the end of the work shift, which does not coincide with the beginning of the calendar day, the revenue was legally generated on the day the shift ended. If plastic cards are used in the 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 03.04.2009 N 03-11-06 / 2/58).

Despite the fact that with the start of using cash desks of a new type, there will no longer be a need to keep a journal of a cashier-operator and remove z-reports, nevertheless, the obligation to timely post cash proceeds will remain. Also, the issue will remain relevant for those taxpayers who provide for the alternate work of several cashiers on one cash register.

Once or twice a day, cashiers submit a Z-report. What is this reporting form, how is it different from others? What are the features and difficulties that arise in the preparation of such reports? This is what will be discussed now.

Why do you need a Z-report on the checkout?

The Z-report is taken at the end of each work shift of the cashier.

This operation is required:

• to control the work of cashiers;
• for rapid evaluation revenue;
• for the delivery of proceeds to collectors;
• to report 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 punched at this checkout during the cashier's working day is reset to zero.

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

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

Z-reports on the cash desk are of several types:

• the main one is removed at the end of the shift, extinguishing all registers;
• report by department (performed as needed, not necessarily every day;
• Z-report on individual cashiers;
• by groups of goods (if such a possibility is initially programmed in the cash register).

How it's done

How to make a Z-report?

For starters, don't confuse it with an 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 follow a sequence of actions so that the machine itself calculates the necessary data and prints them out.

Since after that, also automatically, the cash register is reset to zero. Such a report is sometimes referred to as a "blank report". Many checkouts are also configured to block operation after 24 hours. If a report of this format is not made in time, the device is blocked. This requirement is fixed in the legislation and by-laws regulating the sphere of trade and services using cash registers.

Knowing how to make a Z-report, the cashier helps himself and the accounting department to competently perform a number of other tasks in standard workflow. On the basis of this report, a teller's journal, a cashier's certificate are drawn up, operations are being carried out for crediting funds, 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, it is possible to block the cash desk, which means creating problems for the work of the entire trade institution or other organization where cash desks 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 inspection to account for his expenses. And if he has one date on the check, and the next day is indicated on your report, this violation will be immediately noticed.

Remember this nuance: it will be possible to 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, is broken. After that, the device will be reprogrammed to withdraw the cash register, even in the case of zero revenue.

In case of loss of the z report for technical or other reasons, you will have to make its analogue using a printout from the ECLZ KKM report"Results of change". 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 customers. So, the return of money from the cash desk at the request of the consumer is possible only before the removal of the Z-report. That is, in the shift when the purchase or service was made. Otherwise, with a delay, the client will have to receive a refund through the central cash desk, using a cash disbursement order and after writing a corresponding application.

Sample Z-report

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