Fiscal memory and Eccles - what is it? Eccles - what is it? electronic control tape protected: purpose and device

In the course of our business activities, encrypted names such as EKLZ will constantly appear. It is not known who comes up with them, but in addition to the fact that you need to know their decoding, you also need to know why these encrypted abbreviations are needed and what to do with them. In the article we will consider these issues, because if you have a cash register, then you will touch on them sooner or later. But it’s better to know this in advance than at the last moment, when the “rakes” are already loaded and ready to work.

Let's first look at the concept of EKLZ, the decoding of this intricate name means the following, EKLZ is an abbreviation, the full name is Electronic Control Tape having Protection, which is necessary for recording all cash flows, opening and closing shifts, and after saving this information into the device’s memory.

The peculiarity of this device is that the recorded information cannot be corrected or deleted, which is what the tax authorities need to control us as taxpayers.

The service life of the device is 12 months, after which it is blocked and you will not be able to work for more than a year. The second replacement option is when the device runs out of internal memory.

The unit may also be faulty. All information about the need for replacement will appear in your Z-report: when the memory is 90% full or 3 months before the end of the control tape’s service life. According to our legislation, the fact of replacing the device must be registered with the tax authorities.

Replacement of ECLZ. Step by Step Actions

Step 1. The occurrence of a replacement event

While working on the device, when extinguishing the day, you need to monitor the information that is written on the tape, if you discover the need for replacement:

• When memory is 90% full.
• 3 months before the end of the device’s service life.
• When re-registering a cash register.
• When a block breaks down.

It is necessary to notify the technical service center (abbreviated as TSC) and send a letter of application to activate the new tape. At the end of the service period, such an application is submitted 1 month before its end.

Step 2. Notification to the tax office

After signs of replacement occur, you should notify the tax office before replacing the unit by visiting the service center and provide the following documents to the Federal Tax Service:

• Cashier's journal (document form - KM 4).
• Cash register registration card.
• A conclusion received from the technical service center on the reasons for replacing the unit, drawn up in triplicate, in the form of document No. KM-2. The application must be certified by the technical center. service.

After reviewing the package of documents provided, the tax office must sign the act of replacing the unit and put a stamp on the documents authorizing the replacement procedure, while the tax office will retain the cash register registration card and the cashier’s journal for the time of replacement.

Step 3. Replacing the unit in the central service center

After receiving confirmation from the tax office about permission to replace the block, the process proceeds as follows:

• A short report on shift closures is taken (the reporting period is from the moment of activation until your last shift of the cash register).
• Close the archive in accordance with the rules described in the documents of the cash register supplier. In the event of a tape replacement in an emergency situation, it will be necessary to close the archive using software
• The KKM casing is removed
• The control tape block is removed
• A new block is being installed
• The casing is installed in place
• The device is being activated.
• Results reports are taken.
• After this, paperwork for replacing the block is completed.

Important! Please note that while the ECLZ is being replaced, it is prohibited to operate the cash register.

Step 4. Submitting documents to the tax office after replacing the unit

After you have replaced the unit, you need to notify the tax authority about this fact. To do this, you will need to submit a package of documents, which consists of the following items:

1. Those. cash register passport (form). In the column “Special notes” the date of replacement and activation of the ECLZ is indicated, and the registration number of the protective tape is also indicated. It is necessary to verify the replacement record with a stamp, the signature of the central service station employee and the imprint of the seal

1. Specialist call log (KM-8) with a record of the replacement procedure. Stick on the tear-off part of the coupon with the identification number indicated on it.

1. Add. sheet for the Passport with a mark indicating the activation of the tape
2. The commissioning certificate is also drawn up by the employees of the technical center. service
3. Act KM-2 (in 3 copies) with a record of the replacement, as well as the condition and readings of the unit before and after the procedure (to be filled out by CTO employees)
4. KKM reports

After receiving the package of documents, the tax authority will check the correctness of their execution and return the cashier-operator’s journal, documents for replacing the control tape, and also sign 3 copies of the act on replacing block No. KM-2. One copy each for the service center, the tax office and the owner of the cash register machine. After this, you can start using the cash register again.

According to protocol No. 4/69-2002-25-06 of the meeting of the State Interdepartmental Expert Commission on Cash Registers (GMEC), the implementation of the EKLZ unit begins on July 1, 2004, while cash registers used in the restaurant and hotels.
The remaining cash registers are used in the field of trade and services; the implementation of EKLZ begins on October 1, 2004.

What is EKLZ.

EKLZ – protected electronic control tape. Simply put, this is an additional memory unit that is installed inside a cash register (Cash Register) and is designed to store amounts of money passing through the Cash Register.
The fundamental difference from the fiscal memory already available in the cash register is that
fiscal memory records only daily revenue (at the time of the Z-report), and the EKLZ block records each purchase.

Pros and cons of implementing ECLZ.

Pros:

The introduction of ECLZ is aimed at preventing cash counters from resetting to zero. The EKLZ block itself, unlike fiscal memory, has increased security against changes in the data contained in it.
In addition, control cash tapes, which must be kept by the owner of the cash register for at least five years after the last report to the State Tax Inspectorate in the form of paper rolls, will now be in “electronic” form, which saves space and ensures the reliability of storage of accountable control tapes.

Minuses:

The cost of the EKLZ block is from 120 USD. plus installation work in the cash register, in which case you need to draw up the relevant documents and submit them along with the cash register to the State Tax Inspectorate to activate the ECLZ.
Many cash register owners will have to deregister their old cash register with the State Tax Inspectorate, buy a new one with an EKLZ unit (with the index “K”) and register it again. Not every cash register can be “implanted” with an EKLZ unit, therefore some of the devices already owned by the owners have been removed from the register, thereby prohibited from registration and re-registration.
The EKLZ block is a separate device inside the cash register and has a limited service life (1 year), after which the EKLZ needs to be replaced with further activation in the GNI.

When filling out the ECLZ;
upon expiration of the established service life of the EKLZ (1 year from the date of commissioning);
when re-registering cash register equipment;
in case of ECLZ malfunction.

Replacement of ECLZ for KKM

If the cash register issues (prints) a message about the ECLZ memory being filled to more than 90%, “The ECLZ is close to full,” the KKM user immediately notifies the central service center that the ECLZ is full. Replacement of ECLZ is carried out by an accredited mechanic either at the place where the KKM is installed, or on the territory of the central service station (depending on the type of maintenance agreement you have concluded). The replacement is accompanied by filling out passports and reports, so it is necessary to provide the following documents to the mechanic at the place where the EKLZ is replaced:
1. KKM passport (form);
2. passport of the cash register version and an additional sheet to it;
3. log of calls to a technical specialist (form KM-8).
Based on the results of the replacement, the mechanic makes the necessary notes and supplements the package of documents with an Act in the KM-2 form.

Registration of cash register with the tax office. Registration of Eccles with the tax office. Documents for replacing EKLZ required by the tax office

A secure electronic control tape (or EKLZ) is a component and, according to today’s legislation, an integral part of cash register equipment. The mandatory use of EKLZ as part of cash registers is enshrined in the Methodological Instructions regulating the procedure for using electronic control tapes protected in cash registers from October 1, 2003.
These Guidelines preceded a number of decisions of the GMEC (interdepartmental expert commission) on cash registers, which determined that the tax authorities do not have the right to accept state-owned equipment. registration of cash register equipment not equipped with ECLZ. These decisions oblige organizations and individual entrepreneurs to use EKLZ as part of cash registers without fail. What is ECLZ? What functions are assigned to EKLZ and what are the risks for a legal entity or PBOYUL of using cash register equipment without EKLZ?
These questions often arise for beginning entrepreneurs who are faced with the need to use cash register equipment (CCT) for the first time. Secure electronic control tape (ECT) is an improved, electronic analogue of fiscal memory, used in cash register systems for recording and storing information about cash transactions, as well as providing the necessary reports on these transactions for tax purposes during tax audits. EKLZ, unlike fiscal memory, is a completely energy-autonomous device that is part of the cash register and records absolutely every cash transaction. The recording and storage of information is carried out on electronic media that are inaccessible to external influence, and therefore the EKLZ is a guarantee of the reliability of information about the revenue received, and therefore deprives the owner of a cash register with the EKLZ installed on it of the opportunity to hide income and minimize taxes. It is not possible to interfere with the EKLZ operation scheme, which contributes to the completeness of the calculation and payment of taxes.
The operating principle of ECLZ is as follows. When conducting a cash transaction, the cash register generates a check, then transmits its data to the EKLZ, which in turn, based on the data of the check parameters, generates and issues a cryptographic verification code, a kind of digital signature, to the cash register. The cash register prints a check with a cryptographic signature confirming that the check belongs to this cash register. EKLZ simultaneously archives data that constitutes a continuous control tape and ensures the reliability and completeness of information about all, without exception, cash transactions carried out on this cash register. In addition, the EKLZ records and accumulates replacement results during operation. The cryptographic signature received by the cash register from EKLZ and printed on the check, if necessary, serves as confirmation that the check belongs to an officially registered cash register. This issue turns out to be very important when maintaining accounting records, in situations where there are doubts about the authenticity of checks issued by the cash register of a partner organization. Checks from unregistered cash registers accepted for accounting can cause significant trouble during tax audits. In such situations, the only way out for the organization is to contact the tax authority with an application for examination of checks, which is carried out by tax authorities based on the identification of the PDA, that is, the cryptographic EKLZ code of a specific cash register. So, EKLZ is a necessary element of a cash register, operating on the principle of electronic computer memory, performing archival and fiscal functions. It is a stand-alone and replaceable device. Subject to annual replacement and registration with the tax authority.

06.07.2009

What is ECLZ?

What does the use of ECLZ provide?

First

Second

Third

• when re-registering cash register to another legal entity. face
• when ECLZ is filled (more than 90%)
• in case of ECLZ malfunction
• Only general suppliers and central service centers are allowed to carry out work on replacing EKLZ.

• Filling out the ECLZ;
• Re-registration of cash register with the tax authorities to the new owner;
• Erroneous actions of the operator that led to the failure of the ECLZ.

Attention!

• Cash register;
• Technical passport (form) for cash register;
• Passport of the KKM version with an Additional Sheet;
• Passport for EKLZ;
• Call log for technical specialists;
• Power of attorney or seal (provided by the organization);

If the ECLZ replacement is planned, then you will be given an ECLZ (which must be stored for 5 years).

What is ECLZ?

ECLZ- this is a Protected Electronic Control Tape. That's what it was called when it was created. Externally, the EKLZ is a box with a single connector with which it connects to the cash register. The main purpose of this device is to prevent changes in fiscal data. During operation, the EKLZ remembers each punched check and signs it with an electronic signature. Thus, firstly, it is impossible to delete a punched check from the cash register’s memory, since the EKLZ remembers it, and secondly, it is impossible to punch an unreliable check, since initially we do not know its cryptographic signature. As a matter of fact, this signature explains the time-limited resource for using EKLZ, that is, the time during which this signature cannot be deciphered and forged.
EKLZ resource
The temporary resource for using EKLZ is a maximum of 13 months from the month of activation of EKLZ as part of CCP (excluding the day of activation in this month).
For example, a cash register after 00:00 on the first day of the 14th month from the month of activation of the EKLZ as part of a cash register will be blocked for any cash transactions, except for closing a document (if it is open), closing a shift (if it is open), receiving reports: fiscal and from EKLZ, closing the archive in EKLZ.
Also in EKLZ there is a limit on the number of punched checks, but taking into account the capacity of EKLZ (about 200,000 checks). In the vast majority of cases, no more than 500 checks are issued per shift, i.e. The ECLZ resource is enough for more than 400 shifts, which is at least 13 months with daily one-shift work.
What does the use of ECLZ provide?
First What the use of EKLZ gives is that it is impossible to change information about checks issued through the cash register, that is, it gives the tax inspectorate guarantees that the organization’s real revenue will be received from EKLZ. Also, using EKLZ, you can conduct inspections of organizations without their participation. It is enough to take a check punched at the cash register and check the cryptographic signature on it; if it is not correct, then you can immediately say that this check was not punched at this cash register.
Second What the use of EKLZ gives is the impossibility of forging a check. Previously, you could go to any organization, make a purchase there, receive a check in your hand, and then use a cash register-like printing device to produce the same check, but with a larger amount. Now you can also make such a check, but it will have the wrong signature. However, unfortunately, only tax inspectors have the opportunity to check the signature on a check, so a simple accountant of an organization cannot do this.
Third, this is an opportunity to check the authenticity of a receipt, that is, if a buyer comes to you with a product and a receipt and demands a refund for the product, then you can take the receipt from him, print out a document from the EKLZ with the number indicated on the receipt and compare them. If this check is not there, then you can refuse to return the money on the grounds that the check is counterfeit. If we approach this issue on the basis of the law on the protection of consumer rights, then a person can demand a refund for the product even in the absence of a receipt, if he has other evidence that he purchased the product in this store. With the help of ECLZ, you can only catch unscrupulous cashiers who gave a client a check for a large amount, and then somehow tried to forge it.

ECLZ replacement is carried out only in the following cases:

• upon expiration of the established service life (13 months)
• when re-registering cash register to another legal entity. face
• when ECLZ is filled (more than 90%)
• in case of ECLZ malfunction
• Only general suppliers and central service centers are allowed to carry out work on replacing EKLZ.

Replacement of EKLZ at the expense of the owner of the cash register is carried out in the following cases:

• Expiration of the established service life of the EKLZ (twelve months);
• Filling out the ECLZ;
• Re-registration of cash register with the tax authorities to the new owner;
• Erroneous actions of the operator that led to the failure of the ECLZ.

Attention!

To replace the EKLZ, you must provide the following to the central service center:

• Cash register;
• Technical passport (form) for cash register;
• Passport of the KKM version with an Additional Sheet;
• Passport for EKLZ;
• Call log for technical specialists;
• Power of attorney or seal (provided by the organization);