What is eccles. Fiscal memory and eccles

06.07.2009

What is ECLS?

ECLZ
ECLZ resource

What gives the use of ECLZ?

First

Second

Third

when re-registering KKM to another legal entity. face
when filling ECLZ (more than 90%)
in case of ECLZ malfunction
Only general suppliers and central heating centers are allowed to work on the replacement of ECLZ.

Filling in ECLZ;
Re-registration of KKM with the tax authorities for a new owner;
Erroneous actions of the operator, which led to the failure of the ECLZ.

Attention!

cash register;
Technical passport (form) for KKM;
Passport of the KKM version with an Additional Sheet;
Passport for ECLZ;
Technical specialists call log;
Power of attorney or seal (provided by the organization);

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

What is ECLS?

ECLZ is an Electronic Control Tape Protected. That's what it was called when it was created. Externally, EKLZ is a box with a single connector, with which it is connected to the cash register. The main purpose of this device is to prevent fiscal data from being changed. During operation, EKLZ remembers inside each punched check and signs it with an electronic signature. Thus, firstly, it is impossible to delete a punched check from the cash register memory, since ECLZ 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 of using the ECLZ, that is, the time during which it is impossible to decrypt and forge this signature.
ECLZ resource
The time resource for using the ECLZ is a maximum of 13 months from the month of activation of the ECLZ as part of the cash register (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 ECLZ as part of the 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 ECLZ, closing the archive in ECLZ.
Also in ECLZ there is a limit on the number of punched checks, but taking into account the capacity of ECLZ (about 200,000 checks). In the overwhelming majority of cases, no more than 500 checks are issued per shift, i.e. ECLZ resource is enough for more than 400 shifts, which is at least 13 months with daily one-shift work.
What gives the use of ECLZ?
First, which gives the use of ECLZ, is that it is impossible to change information about checks issued through the cash desk, that is, it gives the tax inspectorate a guarantee that the real proceeds of the organization will be received from the ECLZ. Also, using ECLZ, it is possible to carry out inspections of organizations without their participation. It is enough to take a check punched at the cash desk 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 desk.
Second, which gives the use of ECLZ is the impossibility of forging a check. Previously, you could go to any organization, make a purchase there, get a check in your hands, and then, using a printer similar to a cash register, make 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 employees of the tax inspectorate have the opportunity to check the signature on the check, so a simple accountant of an organization cannot do this.
Third, this is an opportunity to check the check for authenticity, that is, if a buyer comes to you with a product and a check and demands a refund for the goods, then you can take the check from him, print the document from the ECLZ with the number indicated on the check and compare them. If this check is not there, then you can refuse to return the money, on the basis that the check is forged. If we approach this issue on the basis of consumer protection law, then a person can demand a refund for the goods even in the absence of a receipt, if he has other evidence that he purchased the goods in this store. With the help of ECLZ, you can only catch unscrupulous cashiers who gave the client a check for a large amount, and then somehow tried to fake it.

ECLZ is replaced only in the following cases:

upon expiration due date operation (13 months)
when re-registering KKM to another legal entity. face
when filling ECLZ (more than 90%)
in case of ECLZ malfunction
Only general suppliers and central heating centers are allowed to work on the replacement of ECLZ.

Replacement of ECLZ at the expense of the owner of KKM is carried out in the following cases:

Expiration of the established period of operation of the ECLZ (twelve months);
Filling in ECLZ;
Re-registration of KKM with the tax authorities for a new owner;
Erroneous actions of the operator, which led to the failure of the ECLZ.

The cost of replacing the ECLZ is 8100 rubles.
Replacement of EKLZ under warranty is carried out in case of failure of EKLZ during the warranty period (12 months from the date of commissioning of KKM).

Attention!

To replace the ECLZ, you must provide the following to the CTO:

cash register;
Technical passport (form) for KKM;
Passport of the KKM version with an Additional Sheet;
Passport for ECLZ;
Technical specialists call log;
Power of attorney or seal (provided by the organization);

After replacing the EKLZ, the owner of the KKM is obliged to submit to the tax authorities documents for the KKM with the TsTO mark on the replacement of the EKLZ.
If the replacement of the ECLZ is planned, then an ECLZ is issued to you (which must be stored for 5 years).

"IP Consultant", 2011, N 10

The legislation obliges all users of cash register equipment to use a secure electronic control tape (EKLZ). Otherwise, the entrepreneur faces high fines. In this article we will tell you why this tape is needed and in what cases it needs to be changed.

It is unacceptable to use CCP without an electronic control tape

Federal Law of May 22, 2003 N 54-FZ "On the application of control cash register when making cash settlements and (or) settlements using payment cards, it is established that CCP is applied without fail by all organizations and entrepreneurs in the following cases:

when making cash payments;
when making payments using payment cards in cases of selling goods, performing work or providing services.

At the same time, the cash register should, in particular, have a fiscal memory and be operated in a fiscal mode. Fiscal mode - operating mode of cash registers, providing registration of fiscal data in the fiscal memory. Fiscal data - information recorded on a control tape and in fiscal memory about cash settlements and (or) settlements using payment cards.

Cash registers must be sealed in the prescribed manner, and also registered with the tax authorities. The CCP should ensure proper accounting Money when making settlements (fixing settlement transactions on a control tape and in fiscal memory).

Thus, the use of a cash register without an electronic secure control tape (EKLZ) is unacceptable, since this will be a violation of the current legislation.

Such explanations have already been given by officials more than once (Letters of the Federal Tax Service of Russia dated 09/20/2011 N AS-4-2 / 15390, the Ministry of Economic Development of Russia dated 04/22/2011 N D05-1270, dated 08/01/2011 N OG-D05-726).

ECLZ replacement

The provisions regarding the use of ECLZ are regulated by the Guidelines for the use of electronic control tapes protected in the control cash registers, approved by the Protocol of the meeting of the State Interdepartmental Expert Commission (GMEC) dated 06/25/2002 N 4 / 69-2002.

EKLZ is a special technical device designed to register and store information about each monetary settlement made. Only centers have the right to install, replace and remove ECLZ from CCP Maintenance(TsTO) and general suppliers (clause 3.1 of the Guidelines).

ECLZ is replaced in the following cases:

filling in ECLZ;
expiration of the established period of operation of the ECLZ;
re-registration of cash registers;
ECLZ malfunctions.

In the event that the CCP issues (prints) a notice that the ECLZ is filled by more than 90%, the merchant must immediately notify the CTO of this. Next, you need to send a letter of guarantee-application for the installation and activation of the new ECLZ.

The service life of the tape is 12 months from the moment of its activation. In the event of the expiration of the established period, the entrepreneur notifies the CTO one month before its expiration. In this situation, you need to send a letter of guarantee-application for the installation and activation of a new ECLZ.

Note. The fine for non-use of CCP for entrepreneurs is from 3 to 4 thousand rubles. In accordance with the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 31, 2003 N 16, the following are equated to the non-use of a cash register: the use of a cash register deregistered; use of cash registers without fiscal memory or in non-fiscal mode. Thus, if an individual entrepreneur uses a cash register without an ECLZ, he will have to pay a fine of 3-4 thousand rubles.

The entrepreneur submits the following documents to the tax authority before the procedure for replacing and activating the ECLZ:

CCP registration card;
technical opinion on the reason for the replacement of the ECLZ, issued by the TsTO;
an act in the form N KM-2, certified by the seal of the TsTO (in three copies).

To replace the ECLZ, you must:

remove a summary report on the closing of shifts from the ECLZ for the period from activation to the last closed shift and the results of the current shift from the ECLZ;
close the archive in accordance with the operational documentation of the general supplier of CCP.

CCP user after the procedure for replacing and activating the ECLZ and registering the central heating required documents submits to the tax authority:

form ( technical certificate) KKT. After the replacement and activation of the ECLZ, an entry is made in the "Special Marks" column on the date of replacement and activation of the ECLZ, indicating the registration number of the ECLZ. The entry is certified with a stamp, an imprint of a seal and the signature of a CTO specialist who replaced and activated the ECLZ;
an additional sheet to the version passport with a mark on the activation of the EKLZ indicating the registration number of the EKLZ and the date of activation, certified by the signature of the contractor and the seal of the TsTO;
certificate of commissioning of EKLZ (Appendix A to the EKLZ passport). It is drawn up by the TsTO specialist who commissioned the EKLZ, certified by the signature and seal of the TsTO;
an act in the form N KM-2, which is drawn up in the following order:

in the field "The nature of the malfunction when sent for repair and the conclusion of a technical service center specialist on the state of the fiscal memory block" of the act, a record should be made of the technological procedure performed, the state of the fiscal memory block and the state of the ECLZ before the technological procedure was performed;
the readings of the CCP meters before the execution of the technological procedure are indicated in the column "Before sending the machine for repair" of the act;
the readings of the cash register meters after the execution of the technological procedure are indicated in the column "When the machine is returned from repair to the organization" of the act.

Important. Instructions for the use and completion of these forms provide for the mandatory participation of a representative of the controlling organization - a tax inspector. At the same time, the presence of a CTO specialist is not necessary (Letter of the Federal Tax Service dated 09/20/2011 AS-4-2 / 15390).

The CTO, which carried out the technological procedure, draws up the relevant documents and transfers them to the IP for submission to the tax authority. These documents must be accompanied by reporting documents drawn up with the help of the CCP, on the basis of which the documents were filled out.

The inspector signs an act in the form N KM-2 in the section "Upon returning (accepting) from repair". The act is signed in three copies and certified by the stamp of the tax authority. One copy remains in the IFTS. The second copy of the act is transferred to the user for transfer to the TsTO. The third copy remains with the user. The inspector makes a note about the replacement of the ECLZ in the CCP accounting book.

Thus, the procedure for replacing the ECLZ requires the taxpayer to have a clear procedure and a certain number of documents submitted to the tax office.

ECLZ storage

Removed ECLZs are stored with CCP users for five years from the date of removal. At the same time, the user must ensure the safety of the ECLZ with the information registered in it within the specified period, observing the storage conditions established in the ECLZ passport. The entrepreneur is responsible for the storage of the ECLZ.

M. Zakharova

Expert editor

The State Interdepartmental Expert Commission on Cash Registers decided: from January 1, 2003, to begin the introduction of secure electronic control tapes (ECLZ), so from January 1, 2003, only cash registers equipped with ECLZ can enter the State Register of Cash Registers, it is also approved, that from January 1, 2003, not to extend the terms of being in the State Register of models of cash registers in which the possibility of functioning of the ECLZ is not realized.

The concept of ECLZ.

EKLZ stands for - electronic control tape protected. The task of this tape is to prevent changes in fiscal data. In simple words, this is an additional memory block that is installed inside the cash register (KKM) and is designed to store the amounts of money passing through the KKM. Its main components are a 4 MB non-volatile memory chip for data storage.
The main difference from the fiscal memory already available in the cash register is that the fiscal memory records only the daily revenue (at the time of the Z-report), and the ECLZ block records every purchase, that is, it is impossible to delete a punched check from the cash register memory, since the ECLZ remembers it , which makes almost impossible any manipulations with the cash register in order to reduce the taxable base. In size, this block resembles a computer soul.

Positive and negative aspects of the introduction of ECLZ.

Advantages:

The introduction of EKLZ is aimed at counteracting the resetting of KKM counters. The EKLZ block, unlike the fiscal memory, is non-volatile and has high protection against changes in the data contained in it. As already mentioned, a big plus of ECLZ is that all punched checks are remembered on the cash register, and each check has its own cryptographic signature.

In addition, control cash tapes that were previously kept by the responsible person in charge of the cash register for at least five years after the last report to the tax office in the form of paper rolls will now be in “electronic” form, which significantly saves space and increases storage reliability. reporting control tapes. It is also possible to check the receipt for authenticity, that is, let's say the buyer comes to you and returns the goods and presents a check, in accordance with it he demands to return the money for the goods, you can take this check, print your check from your ECLZ in accordance with the number indicated on check and compare them. If two checks are different, it will be possible to judge that you have a fake check in front of you.

Flaws:

The cost of the EKLZ block is about 4,500 rubles or more (depending on the model of the cash register) plus the cost of installation work in the cash register, while you need to re-register the relevant documents and submit them together with the cash register to the tax office to activate the EKLZ. Accordingly, new cash registers have risen in price.

Most owners of cash registers will have to deregister the old cash register with the tax office, and then buy a new one with the ability to install an EKLZ unit (with the “K” index) and then register it. Some of the already released cash registers there is no possibility to “implant” the ECLZ unit, therefore such devices already in operation will be removed from state register, thus prohibited from registration and re-registration.

In addition to everything, the ECLZ block is a separate device inside the cash register and has a limited service life (1 year) associated with the limitation of the capabilities of cryptographic algorithms, therefore, every year the ECLZ needs to be replaced with subsequent activation in the tax office and execution of relevant documents.

It is important to remember that the ECLZ unit is activated once! And if an error was made in the input data, then it cannot be used and must be replaced. Therefore, carefully check the data entered and the time in the cash register.

Please note that during fiscalization, the net ECLZ is AUTOMATICALLY activated!

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Physically, fiscal memory is an electronic unit enclosed in a non-separable case and installed inside the cash register.

Fiscal memory is not involved in the operation of the cash register, it is used only to store Z-reports, the so-called reports with cancellation, which are performed when the proceeds are withdrawn from the cash register. Each such report leads to the appearance of another entry in the fiscal memory. The number of entries that can be entered into the fiscal memory is limited and depends on the design of the cash register. When the fiscal memory is full, it is replaced with a new one. Fiscal memory is also replaced in other cases, for example, when re-registering a cash register for another owner.

It is believed that the information stored in the fiscal memory (fiscal information) is not available for correction. Access to it is limited. To receive reports with fiscal information, you will need to enter the tax inspector's password, which is used to seal the fiscal memory during registration of the cash register with the tax inspectorate.

Moreover, it is believed that even if the cash machine is destroyed so that it cannot print reports with fiscal information, then the specialists of the CTO - the CCP technical service center, in the majority will be able to extract the fiscal memory from under the wreckage of the cash register and read fiscal data from it.

The presence of fiscal memory in cash registers leads to an increase in their cost, as well as to additional costs for cash register owners. For example, due to a power surge, the KKM may experience a malfunction and incorrect information will be written to the fiscal memory. This will lead to the fact that the next time the POS printer is turned on, the fiscal memory block will detect an incorrect entry, and consider it the result of an attempt to correct fiscal information and completely block the POS printer. We will have to change the fiscal memory to a new one in the TsTO and activate it again in the tax office. It all costs money and time.

Protected electronic control tape - EKLZ

Previously, cash registers, simultaneously with checks, punched their copies on the control tape. The control tape had to be kept by the owner of the cash register for five years.

The control tape was used to restore lost checks, with tax audits, when searching for erroneously punched amounts, for reversal ...

Then, in most KKM models, the paper control tape was replaced by an electronic version. Cash registers punched checks, information about which was entered into memory, i.e. into the "electronic" control tape. At the end of the shift (after the Z-report was taken), it was possible to print the so-called "journal" - copies of all checks punched for the shift and get a control tape in paper form. The electronic control tape recorded not only punched checks, but in general everything that the cash desk printed: returns, reports, reports with cancellation ...

Currently, a secure electronic control tape is used, i.e. ECLZ.

Physically, EKLZ is an electronic unit in a non-separable case, installed inside the cash register, following the example of fiscal memory. As well as with fiscal information, only tax office. In the same way, in the event of a failure of the KKM, the specialists of the TsTO have the opportunity to read information from the ECLZ.

Unlike fiscal memory, which records only the amount of money withdrawn from the cash register, ECLZ captures literally everything that happens to the cash register. This is a real flight recorder, a real "black box", the type that is installed on airplanes.

In ECLZ, information is encrypted using the most modern cryptographic data protection methods. By the way, specialists from FAPSI - the Federal Agency for Government Communications and Information under the President of the Russian Federation, which included the former 16th Directorate of the KGB of the USSR, were involved in the design of the ECLZ operation algorithms.

When they just started introducing ECLZ, there was a feeling that we were not selling and servicing cash desks, but some kind of spy stuff. For example, in all seriousness there were attempts to introduce secrecy in the central heating center, which simply kept new ECLZs, special rooms with a capital fence, steel safes with three locks, certificates with tolerances and other insanity were required. But, thank God, everything worked out.

The meaning of ECLZ

The main meaning of EKLZ, in our opinion, is only to increase the cost of CCP. The ECLZ block is almost half the cost of the cash register itself. The fragile mechanism of ECLZ operation is also subject to sudden malfunctions, after which CCP owners have to buy a new ECLZ and pay for the service for its replacement.

Moreover, if the fiscal memory needs to be changed only when it is full, then the validity period of the ECLZ is also limited in time - the ECLZ must be changed at least once every 13 months, i.e. Every year.

Most tax inspectors have a vague understanding of the ECLZ reports and do not want to use them. Yes, this is not necessary: unscrupulous taxpayers can be brought to light in many simpler ways.

The last few years, when the use of ECLZ was mandatory, have shown that the only meaning of the introduction of ECLZ is only the presence of a good "feeder" for ECLZ manufacturers, who have received out of the blue guaranteed sales of expensive blocks of electronic control tape protected, with all their cryptography.

That's not all

Legislative initiative does not stand still, especially if it is well pushed. For example, over the past few years, the topic of a radio channel has been discussed, which will connect each cash register with the tax office directly, online. Each KKM, according to the new project, will have a "sim card" of cellular communication, and, when each check or report is broken, the KKT will send an SMS to the tax office with the contents of the punched cash document.

At one time, the ECLZ introduction project seemed fantastic and impossible, however, nothing, the legislators managed, and the ECLZ manufacturers use, i.e. sell ECLZ without fail to all almost six million cash registers registered in Russia, and annually or more often.

So, we no longer smile and twist our fingers at the temple, but simply wait for new rules. By the way, the introduction of a radio channel for the transmission of fiscal data is presented under the guise of caring for entrepreneurs who incur fixed costs associated with the purchase and replacement of ECLZ. 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 it will be so, or vice versa - life will show.