Where to file a report on the closure of an online cash register shift

The Z-report (today called the shift closing report) is a daily report on the operation of the cash register, carried out at the end of the cashier’s shift (it is not reset to zero in online cash registers). The use of online cash registers in work is aimed at reducing paper reporting and exchanging information between the entrepreneur and the Federal Tax Service in electronic format. Today, entrepreneurs, regardless of the applicable tax regime, are required to switch to online cash registers, but conducting cash register transactions directly on site remains the same. Let's consider the need to generate Z-reports and store them.

Regulatory regulation of the use of online cash registers

Z-reports of online cash register

The use of cash register systems implies the movement of cash of an organization or individual entrepreneur. The Z-report implied closing and resetting the cash register once a day, and the proceeds were handed over to the administrator (senior cashier) for further collection. Based on the Z-report, the cashier generated: a cashier’s certificate-report and a cashier-operator’s journal. These documents reflected the movement of money through the cash register for the shift and were transferred to the accounting department.

The document was displayed once a day (at the end of each shift), that is, it is necessary to prepare a report for each shift. Generating a Z-report seems to be a simple operation depending on the specific cash register.

However, there were the following restrictions:

• on weekends there was no need to reset the cash register
• on weekdays, in the absence of cash transactions, the Z-report was taken with zero indicators, and cashier reports were also compiled on its basis.

Z-reports, which were supposed to be stored for 5 years, lost their essence when using an online cash register.

Important! After switching to an online cash register, organizations and individual entrepreneurs received the right to abandon the document flow of old cash registers or retain it. And these old documents that are optional for use can be filled out in any form.

New cash registers are removed and the report for the shift is taken or how the accountant finds out the revenue

If this report is removed, the cashiers' savings will be reset to zero.

• Z - report on goods - this report shows how many goods were sold if a database of goods (or services) is programmed in the cash register.

Accumulations in the Z report Accumulations in the report are the total amount of all money entered for the entire period of operation of the cash register. Sometimes savings may be reset, for example in the following cases:

• re-registration of a cash register
• replacing fiscal memory
• other cash register repairs

The amount of savings itself does not mean anything in a legal sense. That is, the tax inspectorate cannot and does not have any claims regarding savings. But out of old habit, when resetting savings, some tax inspectors ask to fill out the KM-2 form.

Do I need a z-report when using an online cash register?

Home Newsletter R Z-report the next day Fill in all fields The letter is sent on April 27, 2017 Often in practice a situation arises when the z-report is removed the next day, for example, for technical reasons or due to a seller’s error.

In this case, it is necessary to generate a z - report for the previous day before opening a new cash register shift; make two entries in the cashier-operator’s journal, dated 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.

Detailed instructions for working with the cash register program can be read here!

Z - report is a report on the cash register, which the cashier makes at the end of his shift in order to collect the cash register and transfer all the cash to the administrator (if there is one). This report is needed exclusively by tax authorities to monitor entrepreneurs. From a business point of view, this is completely pointless.

Why Z is a pointless report, read at the end of the page. But you still have to describe what it is and what it is eaten with. After withdrawing the Z-report, the cashier collects cash from the cash register and enters the data from the Z-report into the cashier-operator’s journal.

The following data is entered into the journal: Z-report number, accumulation at the beginning of the working day, accumulation at the end of the working day, revenue for the shift, date of the report, returns, non-cash payments. After this, the cashier fills out the cashier's certificate and gives it to the accounting department, which fills out the cash book.

Z - report (report with cancellation, osg, shift closing report)

7 of the Law of July 3, 2021 No. 290-FZ.

News

On old and current cash registers, the Z-report is a daily report of the cash register with information being reset in RAM and entering it into fiscal memory, while new machines immediately write everything into fiscal memory. Therefore, with the introduction of online cash registers, cashier-operator logs will become a thing of the past, and there will be no need to store Z-reports. After all, the online cash register will quickly transmit data to tax authorities via the Internet.

Important: In new machines, before the cash register starts making payments, a report on the opening of a shift will be generated, and upon completion of payments, a report on the closure of a shift.

At the same time, a cash receipt cannot be generated later than 24 hours from the moment the report on the opening of the shift is generated. Let me remind you about the stages of transition to online cash registers: 1) from July 15, 2021, according to paragraph.

5 tbsp. 7 of the Law of July 3, 2021

Z-report: online cash register

Source: https://advokatdokin.ru/novye-kassy-snimaetsya-zet-otchet-za-smenu-ili-kak-buhgalter-uznaet-vyruchku/

Cash documents used in online cash registers

When using an online cash register, the machines must be equipped with fiscal drives, which are an analogue of a secure electronic control tape (ECT), but the essence of an online cash register is that all information on transactions performed is encrypted and cannot be corrected. And one of the documents stored in the financial storage is the shift closing report (a modern analogue of the Z-report). Based on this document, you can also generate cashier reports (upon delivery). But the online cash register itself sends all the required reports to the Federal Tax Service.

It is allowed to capitalize the proceeds the next day after the fiscal report is issued, for example, when the operating hours of the company (from 12.00 to 24.00) and the administration (from 10.00 to 19.00) do not coincide.

Expert of the Legal Consulting Service GARANT, professional accountant

I. Bashkirova

What is a report on closing a cash register shift and how does it differ from a Z report?

Therefore, shift closing reports may not contain data on the results of payments for the shift. Some CCP manufacturers offer to generate reports that show the status of the meters at the end of the work shift. Such reports can show the results of settlements per shift separately for purchase and return receipts, as well as for correction receipts (depending on the cash register model).

Users of the Kontur.OFD personal account have the opportunity to view the results of payments for a shift in a convenient format, not only within one cash register, but also for each point of sale, and for the organization as a whole.

All this is available in the Statistics section. This shows the daily revenue, the amount of cash and non-cash payments, and the amount of refunds, if any. This data can be downloaded to Excel, saved and printed. If sales points operate in several shifts, then you can generate a report for the selected shifts and view the indicators for each shift and cashier.

Documents filled out based on the shift closing report

Based on the Z-report, the following documents were filled out:

1. KM-4
2. KM-6

With the start of using online cash registers, the obligation to maintain these documents has been abolished, so organizations and individual entrepreneurs make decisions at their own discretion about maintaining these documents.

Order of the Ministry of Finance of the Russian Federation dated October 17, 2011 N 132n approved the administrative regulations on control by the Federal Tax Service, which reflects documents that may be requested for verification and although the regulations reflect that the required documents depend on the period being checked, they may be requested as part of the documents being checked :

• cashier-operator logs
• certificates and reports from the cashier-operator.

Thus, the optionality of maintaining these documents leads to the fact that it is still advisable to draw them up or refer to the Letter of the Ministry of Finance dated September 16, 2016 No. 03-01-15/54413.

How to make an X-report on the cash register: what is it, where to file it, difference from the Z report

Let's consider one of the possible cases of carrying out control based on X-report indicators. The enterprise Karamel LLC decided to use small change for settlements with customers through cash register machines. After opening the shift, the cashier deposited the amount into the cash drawer without posting it, in violation of the instructions.

During the working day, the administrator of the "Caramel" company checked the status of the settlements by taking an X-report.

The document did not reflect the “deposit” operation upon receipt of the exchange fund.

The administrator suggested that the cashier rectify the situation by preventing a possible fine in the event of an inspection by the Federal Tax Service Inspectorate. (Understand how to keep accounting records in 72 hours) > 8,000 books purchased X-report information is primarily used to reconcile the revenue received with documents posted at the cash register. The most common option is a full report with general grouped data. The report is generated for

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Information reflected in the shift closing report

Order of the Federal Tax Service of Russia dated March 21, 2017 N ММВ-7-20/ [email protected] defines the main details that must be indicated in all documents received from the online cash register. Reports can be customized by the software support company that is contracted as the fiscal data operator. This report can be used to organize the organization’s internal document flow if this is reflected in the organization’s local acts.

Letter of the Ministry of Finance dated September 16, 2016 No. 03-01-15/54413 canceled cash documents, except for the cash book, if the organization does not intend to use them in accordance with the law, this must be indicated in local acts.

The shift at the online cash register was not closed: what to do and how to avoid punishment

As a result, the legal procedure for operating an online cash register will be violated, and its owner will be fined.

How to do this, read the cash register operating manual. The client has made an advance. Issue a cash receipt with the payment method “advance”. After payment, punch the check according to all the rules with the requisite “full payment” (letter from the Federal Tax Service of Russia dated November 11, 2021

Try the online cash register Business.Ru and get the opportunity to remotely control the actions of the cashier: check the opening and closing of cash register shifts and set a ban on sales and withdrawals from the cash register in the negative.

With a smart cash register connected to the Internet, you can work in the inventory module from anywhere and monitor the work of your store. As a rule, in blocking mode, the online cash register is only able to report the end of the shift. Important! To remove the blocking, you must close your shift at the online checkout as soon as possible.

To do this, it is enough to follow the sequence of actions provided for by a specific online cash register model.

How to close a cash register shift at the Elwes-MF online cash register Step-by-step instructions for closing a cash register shift:

1. If only manual mode is available, then most likely you will have to use the administrator’s capabilities - select the “Reports” section, then “Cash reports” and click “End shift”.
2. If the online cash register allows you to generate a report automatically, select the “Closing cash register” section and click “Close shift”;

After this, you can open a new shift and continue working as usual.

Example of Regulations regarding cash register documents

The procedure for generating and storing documents: (click to expand)

1. The documents provided for by Bank of Russia Directive No. 3210-U dated March 11, 2014 are drawn up on paper using a computer and signed in person by the cashier.
2. Cash documents must be drawn up by the cashier or a person in accordance with a separate order of the manager.
3. Documents are generated on the day the cash transaction is carried out and filed in chronological order.
4. Cash register documents must be stored in the accounting department for 5 (five) years from January 1 of the year in which they are issued. The chief accountant is responsible for their safety.

Report on the opening and closing of a shift at the online cash register when registering cash transactions

Cash transactions must be carried out in strict accordance with the law. One of the conditions for complying with such standards is the correct documentation of such operations. What are its conditions? What forms of documents should be used by the user of cash register equipment?

What operations can be performed at the checkout?

An online cash register is a device designed for fiscalization (reflection in fiscal registers - those that are then transferred in the prescribed manner to the Federal Tax Service or verified by the department) of revenue (in some cases, expenses) of an economic entity.

As is obvious from the name of the innovative device, it is used at the cash desk of an enterprise - the place where the receipt and issuance of funds is carried out (and documented in the manner prescribed by law).

At the same time, documenting transactions at the cash register (in a broad sense) forms 2 legally independent (but at the same time related) procedures:

• documentation using accounting documents - in all cases;
• documentation using fiscal documents - if an online cash register is used at the checkout.

Cash desk - in a broad sense (not as an object equipped for the work of a cashier, but as any place where cash is received and issued), involves the following:

They are documented using unified accounting documents - cash receipt orders. These orders can, in particular, be drawn up on the basis of fiscal documents - checks, reports. This is the relationship between accounting and fiscal documents - the former can be compiled on the basis of the latter.

They are documented using cash receipts. Cash receipts can also be the primary source for filling them out - but, again, this will be a special case of using the primary document, which in this scenario is a fiscal receipt.

1. Operations for consolidated accounting of receipts and expenses at the cash register.

The main one of these operations is the reflection of information on all cash registers and cash registers in the Cash Book.

In all of these 3 types of transactions, only cash is taken into account. Acquiring is not taken into account - since transactions there are carried out not at the cash register, but according to the current account of the business entity. On a current account, accounting is carried out according to completely different principles.

Cash transactions are regulated by the following main regulations:

• Directive of the Bank of Russia dated October 7, 2013 No. 3073-U (LINK);

Source: https://onlain-kassy.ru/normativ/buhgalteriya/kassovye-operatsii/pri-ispolzovanii-kkt.html

Filling out the cash book

The cash book (form N KO-4) is approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 N 88.

KO-4 reflects receipts and issues of cash at the cash desk. The procedure for maintaining information indicated in the cash book by hand:

1. The cash book must be numbered, laced and sealed on the last page, and also certified with the signatures of the chief accountant and manager.
2. Each page of the cash book is represented by two tables carrying the same information and numbered with the same number (the first copies are filed in the cash book, and the second copies are torn off at the end of the day).
3. Entries begin with the balance at the beginning of the day. The sheet along the cutting line must be folded, and to keep identical records they are made through carbon paper.

Forgot to take a Z-report on time?

At the end of the shift, they didn’t remove the cap, but performed this action at the beginning of the next day? This often happens, however, this is a violation that, once caught, the tax authorities will not skimp on fines. The reason will be that, according to the documents, the proceeds will be untimely capitalized.

You should not rely on the fact that the tax office will not compare the dates of reports and the posting of money to the cash desk. It may well happen that a violation “comes to light” as a result of servicing representatives of a legal entity. Having received a check for a product or service stamped on a certain date, he can submit it to the accounting department of his organization for a report on the finances spent. A counter-check is quite possible, as a result of which it will become clear that the money received according to the presented check was capitalized not on the day of receipt, but later.

There is a special situation with entrepreneurs using the simplified tax system, who are required to show revenue in KUDIR on the exact date when it ended up in the cash register. If a check for a purchase or service is issued today, and the Z-report on it is going to be taken out only tomorrow, then in KUDIR there will be a discrepancy: you will have to indicate today’s check against a “z” that has not yet been taken out, according to which the checks will already be from yesterday.

NOTE! Isolated cases of untimely withdrawal of a canceled report can go unpunished: after all, they can also be caused by technical problems, this can be reflected in the explanatory note. It is important not to allow such cases to become a regular practice.

Cash discipline when using an online cash register

For organizations and individual entrepreneurs, Rules for working with cash registers are formed regarding the movement of funds, their storage and work with cash registers in general.

The order sets a balance limit for organizations, the rest is handed over to the bank (if there is no order, then the limit = 0), the individual entrepreneur can store cash in as much as necessary. Exceeding the limit is allowed on paydays, weekends and holidays.

For cash payments to organizations and individual entrepreneurs, a limit of 100,000 rubles is established; there are no restrictions for individuals.

When introducing online cash registers, the use of forms No. KM-4 and No. KM-6 is not necessary.

Z-report in online cash registers: reporting rules under Federal Law-54 on the use of cash registers

From July 1, 2021, all individual entrepreneurs and legal entities switched to online cash registers in accordance with Federal Law No. 54 of 2003. After the transition to the new system, individual entrepreneurs and organizations have the right to continue maintaining the old document flow or abandon it. In this regard, the question arises: is it necessary to take a Z-report at the online cash register?

What is Z-reporting?

A Z-report or a report with cancellation is the final document (check), which the cashier displays from the cash register when closing the shift. The results are summed up, the data is reset, and after that you cannot perform cash transactions: returns, cancellations, etc.

The cashier-operator takes out the cancellation report at the end of each shift, but at least every 24 hours, taking into account the following factors:

• When there is a day off and/or a pre-holiday day and the organization is not operating, reporting is not removed.
• If no trading operations were carried out on a certain business day, reporting is generated even with zero indicators. The cashier-operator puts dashes in the journal for the whole day. Does not make entries in the cash book.

Since all individual entrepreneurs and legal entities have switched to online cash register equipment, the new Z-reporting is slightly different from usual.

The shift closure report in the online cash register lacks the following functions:

• Resetting data for each session;
• Recording the results in the fiscal memory of the cash register.

Z-reports from online cash registers are sent to the Federal Tax Service automatically.

Important! In practice, when using a new type of cash register, the Z-report (final document) is called a shift closure report. They are one and the same, since their functions and content are identical.

Are Z-reporting necessary for online cash registers?

A document similar to the cancellation report is also provided in the new model cash registers. The cashier-operator's report on the online cash register is tied to a period of 24 hours. Federal Law No. 54 (clause 2, article 4.

2) on the use of cash register equipment states that such a restriction is associated with the ban on the generation of cash receipts after the expiration of this time period from the moment of drawing up other reporting - on the opening of a shift.

When Z-reporting (about the closure of the session) is generated, at this time the processes associated with the following no longer occur in the online cash register:

• With information reset.
• With recording of the final result in fiscal memory.

Reporting to the tax authorities will be sent automatically. If there is no confirmation from her, KKT will send her again.

Z-reporting has a number of features:

• Each document has a serial number. There should be no gaps in the cashier-operator's journal.
• Re-generation or cancellation is impossible: the check is already recorded in the fiscal memory of the equipment and on the control tape.
• If there were no transactions on the cash register during the day, zero reporting is taken.
• During the working day, it is allowed to generate any number of Zet reports. Each check is withdrawn separately.
• Once a cash document is printed, it cannot be removed again until the current cash transaction is completed.

Important! The very first check generated by the tax service when registering a cash register remains there. This will not affect the correct formatting of the cashier-operator's journal.

Is it necessary to store Z-reporting for an online cash register?

All documents generated by the online cash register are stored in the fiscal storage for at least 30 calendar days. Since the new cash register transmits all data to the tax authorities via the Internet, there is no need to store Z-reports for the online cash register.

Sample report

The cashier records the following information in the reporting form for closing the session:

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• All data on the movement of money in cash register equipment is online throughout the day (cash and non-cash financial transactions).
• Incoming transactions (direct revenue).
• Canceled checks. They occur when the cashier-operator has entered a position, but the purchase did not take place for some reason.
• Operations for refund. The buyer returned the goods to the store and the money is returned to him in cash or on a plastic card.
• Cumulative total amounts per working day.

The reporting must contain the following information:

• TIN and name of the legal entity using the cash register.
• Date and time of reporting generation.
• Cashier's last name and TIN, if available.
• Registration number of cash register equipment.
• Number of checks generated per shift.
• The number of fiscal documentation that has not been transferred to the fiscal data operator (FDO).
• Start time of fiscal data transfer.
• Total for the working day (monetary amounts for checks for each calculation attribute: return of expenses for correction checks, receipts, expenses).

Important! Based on the data from the Z-report for the online cash register, the operator generates a certificate and fills out a log.

What to do if you forgot to take a report

Despite the fact that when using online cash registers, cashiers are not forced to keep journals and take Z-reports, the obligation to hand over the proceeds remains. It is necessary to generate a shift closure document for:

• Monitoring the work of the cashier.
• Quick revenue assessment.
• Transferring the proceeds to collectors.
• Report to the tax authority.

There are many examples from life when cashiers forgot to withdraw a check for closing a shift at the end of the day or did it late. From practice it follows that the tax inspectorate is not biased towards such a violation of discipline if the incident happens once. If violations are repeated systematically, penalties will be imposed.

Important! If the cashier-operator forgot to withdraw the report at the end of the day, he is obliged to draw up a report and an explanatory note.

Documents are kept in case of an audit . Reports on the closure of the shift, generated for the next day, are attached to the cash book.

The new model cash registers provide a document similar to Z-reporting - a report on the closure of a shift. It is adapted according to changes in the technical characteristics of KKM-online. The most important function of reporting is its rapid transfer to the Federal Tax Service.

Source: https://onlinekassa.guru/zakonodatelstvo/z-otchet.html

Responsibility for violating the rules for working with cash register systems

The punishment is regulated by the Code of Administrative Offenses based on the severity of the violation.

The Federal Tax Service can check cash discipline without restrictions. The Federal Tax Service creates an inspection plan designed for internal use. Inspections occur no more than once a year, also when a complaint is received and if there have been violations previously, as well as when working with a loss.

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.

Sequence of actions when detecting the loss of a report with cancellation

1. Draw up an act of loss of the Z-report (it must be signed by the shift cashier, the senior cashier, if there is one, the company’s accountant and a representative of the administration).
2. Oblige the cashier to provide an explanatory note, which will highlight the time and circumstances of the loss of the report, as well as the reasons why the required information was not entered in the cash register.
3. Achieve receipt of a fiscal receipt according to EKLZ data, confirming revenue for a shift with a lost Z-report. To do this, you will have to call a technician from the KKM service center.
4. The fiscal report taken for the required period should be drawn up in the cashier's journal instead of the lost Z-report.

IMPORTANT! The manager has the right to impose punishment on the cashier guilty of losing a strict reporting document, if he deems it necessary based on the results of his explanatory note. There is no dismissal for such an offense, but a reprimand or verbal warning is quite likely.

Answers to common questions

Question No. 1: How are shift closure reports stored? (click to expand)

Answer : The fiscal drive of the online cash register provides for the storage of reports on the closure of a shift for a period of 30 calendar days in an uncorrected form.

Question #2 : Will a receipt received by email be legal when returning an item?

Answer : A cash register receipt in electronic form has equal validity as one printed at the online cash register; the information specified in the receipt must be reliable. Thus, a refund is made based on the electronic receipt.

Is it necessary to keep shift closure receipts for individual entrepreneurs?

After completing all calculations, it is necessary to run a report on the closure of the shift.

Important! In accordance with clause 2 of Article 4.3 of Federal Law No. 54, the generation of an online cash register receipt for sales cannot occur later than 24 hours after the closing of the previous shift. Accordingly, the duration should not exceed one astronomical day. Such requirements are related to the characteristics of fiscal drives.

Clause 1 of Article 4.1 of Federal Law No. 84 focuses on the impossibility of displaying fiscal characteristics on generated receipts if the shift duration exceeds 24 hours.

Reference! A shift can open on one calendar day and close on the next, but cannot exceed one day.

Since no other recommendations are specified in the Law, the exact time for generating the report and reducing the duration of the shift are regulated by the management of the organization using the online cash register. After the transition to the new cash discipline, the need for maintaining a journal and a cashier’s certificate report disappeared.