What is Eccles in a cash register? When replacing an old ECL with a new one, how long does it take to submit an application to the Internal Revenue Service?

What it is?

What is this - ECLZ? The letter combination stands for: secure electronic cash register tape. Let's now look at the definition of the term.

EKLZ (electronic control tape protected) has several similar definitions:

1. A technical device capable of providing device registration protected from undetectable correction, as well as long-term, non-volatile storage of information about each financial payment made using a cash register. The purpose of all this: a complete accounting of profits for the legal calculation of taxes.
2. An additional memory block that is installed inside the cash register. Designed to remember the amount of money passing through the cash register.
3. A drug that ensures the uncorrectability and safety of KKM data. An alternative tax reporting replacement for paper audit tapes that were required to be retained for five years. Entrepreneurs themselves perceived EKLZ as an additional excise tax on their activities (the cost of the device varied between 5-6 thousand rubles).

ECLZ or online cash registers: what to use?

Since July 1, 2020, ECLZ has ceased to be used in the Russian Federation. Now simple cash registers and controllers have been replaced by online cash registers. As a result, thanks to the fiscal drive, the data is sent directly to the Federal Tax Service of the Russian Federation.

New information regarding online cash registers that replaced EKLZ appeared on July 1, 2020. Let's consider the main provisions: they will help new entrepreneurs navigate and hear important information to those who left their activities before July 2017, and now decided to return to financial reports.

Who needs to switch to online cash registers?

The use of new devices must be in accordance with bill No. 682709-7. But for entrepreneurs there are a number of deferments until July 1, 2021. They concern individual entrepreneurs that fall into the following categories:

1. The organization does not have a single employee under an employment contract.
2. The entrepreneur is the only employee and is registered as self-employed.
3. An entrepreneur is an individual entrepreneur and enters into a contract agreement with another individual entrepreneur or self-employed person.
4. The entrepreneur sells goods of his own production. This is another situation in which there is no need to rush to change a cash register with an ECLZ. We are talking about situations when entrepreneurs bake cakes, sew clothes or create interior items themselves.

An online cash register differs from a regular one in that it generates not only a paper check, but also an electronic one. The latter is sent to the Federal Tax Service and can be provided to the buyer, at his request.

How long is the deferment given to individual entrepreneurs and self-employed people?

Let's consider the situation with individual entrepreneurs in more detail. If the company hires a specialist with a civil contract, an online cash register will still not be needed.

The same applies to the situation when one entrepreneur hires another individual entrepreneur or a person who is registered as self-employed. In this case, we are talking about a service agreement. In both cases, employment contracts are not concluded, which means that an online cash register is not needed.

In this case, the chosen taxation system does not play a role. It doesn’t matter whether the company is on UTII or the simplified tax system - if there are no employment contracts, checks may not be issued at all. Instead, you can use strict reporting forms. They are issued both on paper and electronically. But this will only happen for the duration of the deferment, that is, until July 1, 2021.

Any freelancer who pays professional income tax as self-employed is also exempt from using the cash register. Moreover, for this category the deferment is valid not until 2021, but indefinitely. They just don't need that kind of reporting. But they need to pay taxes: we have already written how and when to do this correctly

Sources:

Methodology for using ECLZ

Examples of ECLZ reports

Cash Register Replacement Law

Federal Law on the use of cash register equipment

Basic functions of the device

We want to figure out what it is – ECLZ. As part of our task, we will consider the main functions of the device:

1. Reception of data from the cash register for each receipt or report.
2. Generating cryptographic verification codes for a report or receipt based on the information received.
3. Transferring to the cash register the number and calculated total of the cash register (cryptographic verification code), corresponding to the information of the cash document (for its subsequent printing during the preparation of the report).
4. Archiving and storage of data filling the cash register control tape.
5. Accumulation of shifting results in the process of activity.
6. Formation of the filling of the shift total when the seller closes the shift, entering this information into the non-volatile memory of the EKLZ for its subsequent storage.
7. Formation of results for those requests that the cash register generates during the operation of a secure electronic control tape. Or according to those requests that the computer generates, controlling the ECLZ separately from the cash register (for example, after closing the archive, during the storage of the device).

Electronic control tape protected

What is this?

The capital letters of the concept EKLZ mean “electronic control tape protected”. This mechanism is somewhat similar to a “black box”, that is, it contains information hidden from external interference and its long-term storage. In other words, it is not the electronic tape that records all transactions,

which are carried out on a specific cash register, namely:

- every check issued;

— every cancellation of a product, or rather a refund for it;

— report at the beginning of the shift (X-report);

— report at the end of the shift (Z-report).

ECLZ includes three elements

1. Communication processor (CP)

It receives and archives data, and also with its help ensures the exchange of information with other parts of the device.

1. Cryptographic coprocessor (CS)

The data received from the processor via communication forms the basis for the formation of a unique verification code (CPC).

1. Archive

This is a module that stores all the information that gets to the EKLZ, including the calculated PDA.

REFERENCE! EKLZ is an energy-autonomous device. This allows you to save data in any situation.

Secret PDA

Any ECLZ device generates a cryptographic verification code. Since the production of electronic tapes takes place under the control of the Russian FSB, the principle of its formation is kept secret and cannot currently be deciphered.

This code is generated automatically by the coprocessor for each issued check and is shown on it as its unique number. This means that each receipt will receive its own code.

The PDA is designed for additional tax control. The tax inspector has the right to compare the PDA with the information on the check and easily find any manipulations made with the ECLZ, if any.

This means that any entrepreneur who tried to reset his income in order to pay less tax will quickly be identified and exposed.

REFERENCE! Each buyer, having received a cash receipt, can check its authenticity on the official website of the tax service or other special information resources.

https://youtu.be/r25auhedJ68

Data encoding in the PDA

While the cashier is punching a check, complex work begins inside the cash register, which ensures the recording and storage of data about the transaction performed.

This complex process occurs in several steps.

1. Information from the device displayed on a receipt or report is received by the communication processor.
2. A unique PDA verification code is generated based on the received parameters.
3. Applying the received code to the control tape and transferring it to the CP for printing a receipt or report.
4. Information from the control tape goes to the archive for subsequent storage.
5. In the process of work, marks are made on intermediate results.
6. Formation of a summary at the end of a shift, which is entered into long-term memory.
7. Transferring all data to the cash register for printing a receipt or report.
8. ECLZ must be changed as the resource is filled. This happens after 13 months of work or up to 100 thousand punched checks.

ECLZ accuracy

The ECLZ is installed and changed by a technician who activates it.

EKLZ is used once, its purpose is to ensure that the information cannot be corrected from the outside, so no errors during activation are acceptable. If any error is made by a technician or anyone else, the control tape becomes unusable.

Information that EKLZ can provide

Electronic control tape replaced paper tapes, which had to be stored for several years. Such a huge number of paper tapes usually did not allow finding the necessary information at the right time.

Unlike old paper ones, electronic ones can help you quickly find the necessary data upon request, for example:

— report on a closed shift for any date or period;

— report on closed shifts by shift number;

— financial result of the required shift by its number;

— the required document according to the PDA number. This could be a check or a report;

— all operations performed during the shift in question;

— the result after activation of the ECLZ.

History of EKLZ

Secure electronic tape was not always used in cash register mechanisms.

Until 2000, the functions of the ECLZ were performed by fiscal memory, which turned out to be not a completely reliable storage of information. Hackers were able to create an interface that allowed them to change fiscal memory information without even breaking factory seals. Therefore, the failed idea with fiscal memory had to be urgently updated.

At the initiative of the President, the Federal Agency for Government Communications and Information developed a new concept for storing fiscal data of cash registers. It was based on the formation of a security code, that is, cryptography.

The created sample successfully passed tests and was approved by the State Commission in 2001. Already in the next year, 2002, mass production of EKLZ began.

REFERENCE! Since October 1, 2004, the use of ECLZ in cash registers has become mandatory for all entrepreneurs. Failure to obtain an ECLZ will result in a serious fine.

Device structure

The architecture of such installations is determined by the decision of the State Interdepartmental Commission of the Russian Federation on CCM. There are three main components here:

1. CP – communication processor. Performs the following set of functions: providing protocols for interaction of the cash register with an electronic secure control tape via a standard interface, providing protocols for interaction between the archive and the crypto-coprocessor. As well as generating reports, issuing data based on user requests, etc.
2. KS – cryptographic coprocessor. Receives information from the CP to generate a cryptographic verification code, calculates the value of the CP using cryptographic conversion algorithms according to Russian state standards. It also accumulates shift totals, maintains a counter of salesperson shifts, and transmits the calculated PDA values ​​to the communication processor.

Archive is a module that is implemented on the basis of a flash drive. Provides long-term storage of activation information, information on shift results and cash transactions. This data will be stored together with the PDA, which is generated by a communication processor based on it.

Replacing EKLZ in 2020: procedure

A control tape is needed to save information about cash transactions performed during the day. When replacing an EKLZ, the procedure in 2020 depends on the reasons for updating this part - a breakdown or reaching the planned wear rate. Moreover, the device cannot be replaced by employees themselves: for this procedure it is necessary to involve a company servicing the cash register.

Reasons and conditions for updating the EKLZ block

EKLZ is a device with built-in flash memory and a cryptographic data encryption system. The maximum amount of stored information is 16 megabytes. All completed payment transactions are automatically recorded on the control tape. This information cannot be corrected or partially removed.

EKLZ contains a control tape protected from external influences, which displays information on each stamped check. The memory block is sealed and this ensures the safety of its internal elements from unauthorized user access.

The validity period of the ECL depends on two factors:

1. The stock of recorded information is limited to the volume of checks equal to 100 thousand copies.
2. Expiration of the temporary resource of the unit, which is set by the manufacturer at the level of 1 year with one additional month.

When any of the limits is exhausted, the operation of the ECLZ is suspended and the operation of the cash register is blocked.

https://youtu.be/gxQaZur-eKc

You can find out that the ECLZ needs to be replaced soon from the warning about lack of memory that appears on the z-report. After the first notification about the exhaustion of the service life, about 3 months pass before the cash register is blocked.

Also see Z-Report.

Let us name the conditions, the occurrence of which causes the mandatory update of the ECLZ block:

• memory is 9/10 full;
• the service life allotted by the manufacturer is coming to an end;
• malfunctions in the functioning of ECLZ;
• Carrying out the procedure for re-registration of a cash register.

Also see “Requirements for online cash registers and fiscal drives”.

Procedure for replacing a block with control tape

To update the internal elements of the cash register, which are responsible for accumulating fiscal data, it is necessary to enter into an agreement with a specialized company. If there is a valid agreement, a repair request is immediately submitted. The head of the enterprise or his authorized representative must notify about the need for a planned or warranty update of the cash register.

In the event of a planned replacement of the device, the costs of paying for the services of hired specialists are borne by the company operating the cash register. The cost of the service includes:

• purchase of a new EKLZ unit;
• payment for the work rate of the specialist performing the replacement;
• delivery of the cash register to the service center or payment of travel for a specialist to the installation site of the equipment.

The algorithm of actions of a business entity during the planned replacement of a block with cash register memory is as follows:

If during the first year of operation the device fails, but the memory has not exhausted its resource, the damaged element is replaced as part of warranty service. In this case, the user of the cash register transfers the device to the central service center along with the following enclosed with it:

• the latest zed report;
• EKLZ passport.

During repairs, all accumulated fiscal information is transferred to external media. Based on identified problems, a report and an application for examination by the general supplier are drawn up with subsequent updating of the faulty elements.

Formation and delivery of data

We continue to find out what it is - ECLZ. Now we will look at what information this device can generate and provide to the user:

1. Report in a given time range on the closing of shifts by sellers.
2. A report in the given shift numerology (first, second, third, etc.) on their closure by employees.
3. Results of the shift by its serial number.
4. Document by cryptographic verification code number.
5. Control tape by shift serial number.
6. Results of activating the device itself for the Mercury cash register.

Features of the device operation

It is equally important to know about the operating features of this type of technology. Let's list them:

1. EKLZ for CCP has a temporary service life specified by the FSB. By the way, it is defined for all technical means of cryptographic protection of fiscal data. In this case, it is 13 months from the date of activation in the Mercury cash register system or another cash register. Accordingly, after 00:00 the first day of the next 14th month, the device is blocked. Exception: to close a document (if it was currently open), close a shift (if it was currently open), receive fiscal reports and close the cash archive in a secure electronic control tape.
2. The design of the device makes physical access to the elements of its circuit impossible. It also contains components that detect such unauthorized access and can distinguish it from an ECLZ error.
3. The software of this cash register component makes it impossible to correct the information that is recorded in the EKLZ archives when it is used.

Time frame for replacing ECLZ

EKLZ is designed to operate for 13 months from the moment of activation. If within 13 months from the moment of activation only one check was punched, the ECLZ will still be blocked and will need to be replaced. In 2-3 months, the cash register will begin to issue a system message: “ECLZ is close to filling.” The cash register will issue this message when X- and Z-reports are taken, printing the message at the very beginning of the cash register tape.

ECLZ replacement is carried out in the following cases:

1. When the ECLZ is filled (more than 90%)
2. Upon expiration of the established service life (13 months)
3. When re-registering cash register to another legal entity. person or individual entrepreneur
4. In case of ECLZ malfunction

Advantages of using the device

Registration of CCP, EKLZ, further operation of the device had the following advantages of use:

1. Preventing money counters from being reset to zero in cash register equipment. This additional memory block is designed to control the amounts of money passing through the cash register.
2. Save space for storing accountable information. Convenience and ease of use of ECLZ. The fact is that previously, for reporting purposes, it was necessary to store rolls of cash register tapes for 5 years. This required a lot of space. In addition, such reporting was difficult to understand.

How should slip checks and cash documents be stored in the accounting department?

The procedure for storing receipts is not prescribed by law, so an enterprise can approve it independently, guided by the following considerations:

• security of documents;
• preventing unauthorized access by unauthorized persons;
• impossibility of making corrections;
• full readability of all information specified in the receipt after 6 months from the date of the transaction (Clause 8, Article 4.7 of Law No. 54-FZ).

We recommend that you make photocopies of receipts certified by your manager, since over time they fade and the information on them is extremely difficult to read.

According to paragraph 362 of section 4.1 of the order of the Ministry of Culture of Russia dated August 25, 2010 No. 558, cash documents must be stored in the accounting department for at least 5 years.

The storage period for documents drawn up under the acquiring agreement (in particular, slip checks) is determined in the agreement itself. It is usually equal to 5 years.

You will find a complete list of types of accounting documents and their retention periods.

According to Art. 15.11 of the Code of Administrative Offenses of the Russian Federation, failure to comply with the rules for storing primary documents is recognized as a gross violation of the accounting rules and may result in a fine being imposed on the responsible person in the amount of 5,000 to 10,000 rubles.

You will learn what the procedure for eliminating documents whose storage period has already expired is from the article “Destruction of documents with expired storage periods (act).”

> Results

The obligation to store primary documents, including cash register receipts, is assigned to the business entity by law. Accounting must ensure the safety and readability of receipts.

Disadvantages of using the device

Carrying out cash transactions under the control of EKLZ also has a number of disadvantages. Let's touch on the main disadvantages:

1. The cost of such a block started at around 5-6 thousand rubles. But the devices needed to be replaced every 13 months! Such expenses hit the pockets of entrepreneurs and LLCs. In addition, there were expenses associated with paying for the work of a technician replacing the unit, and preparing the appropriate documentation for activating the new ECLZ device.
2. Not all older cash registers supported the installation of secure electronic tapes. As a result, entrepreneurs had to deregister KKM data, purchase new ones with EKLZ support in return, and also register this equipment. All this required both financial and time costs that were not conducive to business development.
3. As we have already mentioned, such a unit had a limited service life (13 months). Upon completion, replacement of the ECLZ and activation of this device was required.

That's not all

Legislative initiative does not stand still, especially if it is well pushed. For example, for the last few years there has been talk about a radio channel that will connect each cash register with the tax office directly, online. Each cash register, according to the new project, will have a cellular SIM card, and, when each check or report is punched, the cash register will send an SMS to the tax office with the contents of the punched cash document.

At one time, the project of introducing EKLZ seemed fantastic and impossible, however, nothing, legislators coped with it, and EKLZ manufacturers use, i.e. They sell EKLZ without fail to all almost six million cash registers registered in Russia, and annually or more often.

So, we no longer smile or twirl our fingers at our temples, but simply wait for new rules. By the way, the introduction of a radio channel for transmitting fiscal data is presented under the guise of concern for entrepreneurs who incur constant costs associated with the purchase and replacement of EKLZ. It is believed that the introduction of a radio channel for transmitting fiscal data online will make it possible to abandon the use of ECLZ and this will help entrepreneurs reduce their costs.

Whether this will be so, or vice versa, life will tell.

Features of block replacement

Every 13 months until the beginning of July 2020, the control electronic security tape had to be replaced with an identical device. The procedure required the following set of documents:

1. KKM registration card.
2. Journal of the cashier operator.
3. Technical specialist call log.
4. Form-passport for a cash register.
5. Device version passport.
6. Additional sheet of device version passport, double-sided copy of the document.
7. Latest Z-report and two photocopies of it.

There were three replacement variations:

1. In the Central Technical Service Center - the technical service center for cash registers.
2. At the regional tax office (at the KKM registration address).
3. By power of attorney (notarized) by a mechanic from the service center at the customer’s office.

We introduced the reader to the structure and main functions of electronic control security tapes (ECLZ). You also know the main advantages and disadvantages of these devices, features of their replacement and activation. Let us remind you that ECLZs are not currently used.

Why does ECLZ need to be changed?

EKLZ is a flash memory block with a capacity of about 16 megabytes, which includes a cryptographic code generation system. All operations performed on the cash register mechanism are recorded in this memory; they cannot be corrected or erased. Obviously, sooner or later the memory resource will be exhausted. EKLZ manufacturers limit the amount of information to be stored to 100 thousand receipts.

EKLZ also has a temporary resource that does not depend on the amount of memory it fills.

Any ECLZ is designed to operate for a year plus one additional month.

After this time has elapsed after activation, the system is automatically locked.

A prerequisite for the legal use of ECLZ is the timely replacement of this unit. The procedure and conditions for replacement are regulated by clause 10 of the “Regulations on the procedure for the sale, maintenance and repair of cash register machines in the Russian Federation.”