From this document you can track:

• money counter data at the beginning and end of the shift;
• the total amount of proceeds until cancellation;
• the amount of refunds, if any;
• the amount of discounts provided;
• amount for canceled checks.

• date of each document;
• his number;
• gross total (sum at the beginning and at the end of the shift);
• amounts of sales, returns, discounts, etc.

Together with the recorded revenue, the cash register at the end of the shift (working day) is handed over to the senior cashier, to the accounting department or personally to the manager (depending on how this is established by the internal procedure of the organization).

News

On this page:

• What is a z-report
• We've taken the Z-report, what's next?
• Daily monitoring
• Features of the Z-report
• The Z-report is lost, what should I do?
• Forgot to take a Z-report on time?
• Sanctions and fines for violations of the Z-report

Not all entrepreneurs are required to use cash register equipment in their business activities, but if such a device is properly registered with the INFS, then when using it, cash discipline must be strictly observed in order to avoid serious fines. One of the mandatory elements of a cashier-operator’s job is the preparation of a Z-report. What kind of document is this, what is it for, what to do if it is lost, and also what sanctions entrepreneurs may be subject to for incorrect Z-reporting - all in detail below.

Features of generating a report on the closure of a shift in the online cash register

The above allows us to conclude that the use of z-reports in online cash registers in their historical meaning does not provide for the new procedure for using cash registers. At the same time, in accordance with paragraph 2 of Art. 4.3 of Federal Law No. 54-FZ dated May 22, 2003, upon completion of settlements using cash register systems (at the end of the day or shift), a shift closure report is generated. In essence, this is a Z-report, which, when using online cash registers, is automatically transmitted to the Federal Tax Service.
With appropriate automation, this information is reflected in the accounting system of the organization and individual entrepreneurs using cash register systems. The shift closing report, containing summary information about the settlement amounts indicated on cash register receipts (CSR) and correction cash receipts (CSR correction), can also be printed on paper.

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

The list of regions where simplified trading rules using the cash registers in question are in force is established by law. To a frequently asked question from entrepreneurs: “Is it necessary to indicate the name of the product in an online cash register receipt?” It is worth noting that the legislation establishes certain benefits in terms of generating receipts at online cash registers for stores operating under the following tax systems:

• Unified Agricultural Sciences;
• UTII.

Individual entrepreneurs working under the appropriate taxation systems, but not selling excisable goods (!), may not record the names of goods on checks, as well as their total quantity until 02/01/2021. According to the provisions of 54-FZ, there is another type of cash document generated at the online cash register - a correction check.

Requirements for an online cash register receipt

Federal Law – voluntary transition to online cash registers (optional); 2) from February 1, 2017 in accordance with clauses 3, 7 and 8 of Art. 7 of Law No. 290-FZ of July 3, 2016 – only online cash registers are connected to the Federal Tax Service. At the same time, old devices that were purchased before February 1, 2017 can be used until July 1, 2017. The exception is organizations and entrepreneurs on UTII; entrepreneurs using the patent tax system; organizations and entrepreneurs when providing services to the population; 3) from July 1, 2017 - all businesses will have to switch to online cash registers; 4) from July 1, 2018 - UTII and patent taxpayers will be required to use online cash register systems, although today they can do without a cash register at all on the basis of Art.

7 of the Law of July 3, 2016 No. 290-FZ.

Z-report: online cash register

If previously the requirements for the content of cash register receipts and BSO were enshrined in separate by-laws, now they are specified in Art. 4.7 Federal Law 54-FZ. A comparison of the new and old requirements for the details of cash receipts and BSO can be viewed in the TABLE (PDF file). In cases provided for by law, a QR code for checking the receipt can also be recorded on a paper or electronic receipt of an online cash register.
This QR code encrypts:

• date and time of payment by the buyer;
• fiscal document number;
• payment sign;
• check amount;
• drive number assigned at the factory;
• fiscal sign.

The above list of check details differs significantly from the one that characterizes cash register receipts used before the legislative obligation of stores to use online cash registers.

What is a z report and how often should it be taken?

The new edition of Law 54-FZ lists fiscal documents that must be stored in a fiscal storage device:

• registration report;
• report on changes in registration parameters;
• shift opening report;
• cash receipt (strict reporting form);
• correction cash receipt (strict correction reporting form);
• shift closing report;
• report on closing the fiscal drive;
• report on the current status of settlements;
• operator confirmation

As you can see, the usual Z-report (a report with cancellation) is not among them, but a report on the closure of a shift has appeared. Are these reports similar? Let's figure it out.

Is a shift closing report the same as a z-report?

Let's look at what has changed in cash reporting. What is the role of the z-report in CCP? Do I need a Z-report for online checkout? Results What is the role of the z-report in CCP? Z-report (or report with cancellation) - this is the name of the final report for cash registers equipped with EKLZ (electronic control tape protected). It is intended:

• to reset sales data for a shift;
• summarizing revenue per shift;
• recording data on sales results in fiscal memory;
• reflection of refunds and discounts, cancellation of checks;
• substantiation of information entered into the cashier's reporting on the cash register for posting to the operating cash desk (certificate report and journal of the cashier-operator).

The Z-report must be generated at least every 24 hours (otherwise the cash register operation is blocked) and must be printed.

• 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).
• 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.
• 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.
• 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.

How to store checks with cancellation online at cash desks

HERE (opens in a new window). In cases provided for by law, a store may need to print out receipts with the requisite “product item code.” The procedure for using this detail should be regulated by a separate regulatory act. Details on a paper check must be legible for 6 months.

If trade is carried out in areas where access to the Internet is difficult (as a result of which using online cash registers as usual may not be feasible), then the online cash register may not be recorded in the receipt:

• address for checking the check (Tax Office address);
• store e-mail and buyer contacts (or information replacing them).

Actually, the use of online cash registers in such areas is carried out within the framework of a separate mechanism - which involves a significant simplification of the work of retail outlets.
Among other data, it must indicate:

• TIN and name of the organization using the cash register
• date and time of report generation
• Cashier's name and Taxpayer Identification Number (if any)
• CCP registration number
• address and place of payment
• how many total receipts (BSO) are generated per shift
• how many fiscal documents could not be transferred to the OFD
• From what time did the data transfer stop?
• shift total counters (amounts for receipts separately for each calculation attribute: receipt, return of receipt, expense, return of expense and for correction receipts) *

Based on this report, the cashier generates a certificate-report for the cashier-operator (form KM-6) and fills out the cashier-operator log (KM-4). When closing a shift, it is not necessary to fill out and store forms KM-4 and KM-6 Letter from the Federal Tax Service dated September 26 2016

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

Federal Law of May 22, 2003 N 54-FZ	use of cash registers
Directive of the Bank of Russia dated March 11, 2014 N 3210-U	procedure for conducting cash transactions
approved Ministry of Finance of the Russian Federation 08/30/1993 N 104	operating rules for cash registers
Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 N 132	forms of primary documentation for accounting calculations
Letter of the Ministry of Finance of the Russian Federation dated January 25, 2017 N 03-01-15/3482	is not subject to mandatory use of primary forms

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.

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

Documents filled out based on the shift closing report

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

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.

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.

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.

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.

Type of violation	For officials	For legal entities and individual entrepreneurs
Calculations and accumulation in excess of established limits	4000 – 5000 rub.	40,000 – 50,000 rub.
Not using CCP at work	from 1/4 to 1/2 of the settlement amount, from 10,000 rubles.	from 3/4 to 1 size of the settlement amount, from 30,000 rubles.
For systematic violation	disqualification from 1 to 2 years	suspension of activities up to 90 days
For using a cash register that does not meet the requirements or failure to provide information and documents at the request of the Federal Tax Service	warning or fine from 1500 to 3000 rubles.	warning or fine from 5,000 to 10,000 rubles.
For failure to provide a paper or electronic check upon request of the client	warning or fine of 2000 rubles.	warning or administrative fine of 10,000 rubles.

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.

Error when preparing documents when working with CCP

If a cashier at work has the right to refuse to generate primary documents of forms KM-4 and KM-6 based on the report on closing the cash register.

When working with an online cash register, the cash book in form KO-4 remains mandatory, and forms KM-4 and KM-6 are regulated by local acts, although the requirement to fill them out has been cancelled.

Online cash register 2017: whether to knock out a check when paying via the Internet But it was clearly written that any electronic means of payment and even non-cash payments are a reason to use the cash register. This clause of the law is formulated strangely. It is impossible to draw an unambiguous conclusion from it about who and when may not punch checks. Forgot to punch a receipt when paying by card - what to do? PKO is issued only for the amount of revenue received in cash. The amount of revenue from cards is not included in it (letter of the Federal Tax Service for Moscow dated May 11, 2006 No. 09-24/038509). Data on PKO are entered into the cash book. If there is no cash proceeds, i.e. payments are made only by cards, then PKO is not issued and entries are not made in the cash book. From the cashier-operator’s journal, information about cash and “electronic” revenue is transferred to form No. KM-6 (certificate report of the cashier-operator) and form No. KM-7 (information about cash register counter readings and revenue).

Punching a cash register receipt during Internet acquiring Main forum of Volgograd - news business real estate politics announcements work cars When using forum materials in full or in part, an active direct link is required. Is it necessary to punch a cash register receipt when paying for goods with payment cards through a bank terminal? N 17-15/4707 According to the provisions of Article 5 of Law N 54-FZ, organizations and individual entrepreneurs are obliged to: - issue cash receipts printed by cash register equipment to customers when making cash payments at the time of payment; - use a cash register system that ensures proper accounting of funds during settlements (recording of settlement transactions on the control tape and in fiscal memory) It seems that the payment scheme for a bank card is extremely simple.

Important The question of whether an online cash register is needed for acquiring must be decided by each business entity, taking into account the characteristics of the types of activities it carries out and the place of cash payments in accordance with the requirements of Law No. 54-FZ. The messages posted on our website will help you deal with this issue: Results Acquiring allows you to make payments using bank cards without the use of cash. Do you need online cash registers for acquiring? Cash receipt when paying for goods by bank transfer: what does the Ministry of Finance mean? Federal Law No. 54-FZ does not provide for special conditions (exceptions) regarding the use of cash register systems for the user (seller) when the buyer pays for goods by means of a payment order through a credit institution. Download and print the text of the letter of the Ministry of Finance of the Russian Federation No. 03-01-15/26324 dated 28 April 2018 can be found HERE.

Is it necessary to punch a cash receipt during an acquiring transaction?

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• Do you need to punch checks for online payments?
• Breaking through a cash register check during Internet acquiring

• Breaking through a cash register check during online acquiring.

Attention In addition to this, there are other types of acquiring:

• ATM acquiring - withdrawing cash from a bank card or depositing funds into it through ATMs and payment terminals;
• Internet acquiring - payment for goods and services via the Internet using a special web interface in the absence of a card reader;
• mobile acquiring is a method of card payments through the use of mobile devices (smartphones, tablets), to which a special device for reading cards (card reader) is connected.

For information on how modern mobile devices help business entities in their work, see

When paying via online acquiring, you need to punch a receipt

How long should I keep acquiring receipts? As a rule, the shelf life of receipts confirming that payment has been made is three years. Slip checks must be submitted to the bank no later than three days from the date of receipt of the request. Why do you need to save receipts? Storing receipts is necessary for the production company itself:

• this way you can avoid possible fines from the tax service if you lose your Z-report;
• to comply with accounting requirements;
• to prevent possible conflicts with the consumer of services and resolve disputes;
• for the possibility of returning money to the client;
• to confirm the payment status (whether payment was made or not, whether the money was credited).

In addition, the bank with which the organization has entered into an agreement for acquiring services has the right to request slip checks for the required date or a certain period.

Do I need to punch a check when paying through acquiring?

Attention

Information about the card is transferred to the processing center (a specialized organization that carries out technological and information interaction between payment participants) 3. The balance of money in the buyer’s account is checked. 4. The slip is printed in 2 copies. A slip is a receipt issued by an electronic terminal.

One copy remains with the client, the other (with the buyer’s signature) – with the cashier (it is needed for drawing up cash register reports). The signature on the card and the buyer's signature on the slip must match. Terminal data on transactions performed are generated in the form of an electronic journal and transmitted to the acquiring bank.

He checks the documents and transfers funds to the organization’s account. Issuing a cash register receipt A common mistake is the opinion that when paying with bank cards you do not need to have cash register equipment and issue cash receipts, because

Open a bank account

If the slips have not been claimed, or their storage period has long expired, they are transferred to the archive or destroyed. Transfer of slip checks to the bank Reconciliation of final settlements is carried out every day without interruption. The acquirer receives complete information on all completed transactions.

The closing report on the terminal confirms the actions. But the acquirer may request receipts to study the details of the settlements. This is often done to prevent fraud.

The table provides complete instructions for providing information to a financial institution. No. Actions Note 1. The bank requests slips The request is made for a certain date or for a specified period 2. A folder with the required documents is formed If the checks have faded, a certified photocopy is attached 3.
An inventory of documents is compiled and placed in folder - 4. Documents are transferred to the bank. They can be taken to the office in person or sent by courier 5.

If you paid via acquiring, do you need to punch a check at the cashier?

Debit 50 – Credit 90 “Proceeds from cash sales” - in the amount of 472,000 rubles. Debit 62 – Credit 90 “Revenue from non-cash sales” - in the amount of 118,000 rubles. Debit 90 – Credit 68 – in the amount of 90,000 rubles. – VAT charged Debit 57 – Credit 62 – in the amount of 118,000 rubles.
– documents were transferred to the bank Document in 1C: Accounting – “Report on retail sales” January 14 Debit 51 – Credit 57 – in the amount of 115,640 rubles. – funds were credited to the current account Debit 91-2 – Credit 57 – in the amount of 2,360 rubles. – bank commission Document in 1C: Accounting – “Receipt to the current account”, type of operation – Receipt from sales on payment cards. Payment of bank commission - non-operating expenses in tax accounting (clause 15, clause 1, article 265 of the Tax Code), other expenses in accounting (clause 11 of PBU 10/99). How to maintain a cash book and register it, see here. Read here how to take bank commissions into account.

Payment by acquiring

What legal norms determine the procedure for such calculations? Is a check required for acquiring? The need to store receipts when making online payments is constantly discussed. In 2003, a law was adopted (No. 54-FZ), which determined the use of cash registers (cash registers) during payments using a card or cash. This law did not take into account the possibility of paying for services online.
A check was needed when paying in cash or through a payment terminal. Federal Law No. 290, issued on July 3, 2016, makes it clear that a receipt must be retained after payment has been made:

• any goods and services;
• rewards for participation in the lottery;
• when making electronic payments through a mobile phone application;
• paid content in the form of games, books, and so on.

So is it necessary to keep receipts when acquiring? The answer to this question is yes.
In this case, the documents must be provided within 3 days, which, if stored correctly, will not cause difficulty. How to store acquiring receipts? Receipts are printed on a special thermal tape, which is designed so that the data on it fades after some time. So how to store acquiring receipts if the information on them disappears? Once the check is received, you must make a photocopy of it. Important! The original must be attached to the copy of the check, even if the data on it has completely disappeared. A copy of the document is signed by the responsible person of the company, which is affixed with the seal of the organization. When drawing up a Z-report, a certificate drawn up in the KM-6 form must be attached to it.
Receipts are placed in a folder separated by tabs indicating the date of creation. There is no need to attach them to settlement documents.

• 1 Do you need a check when acquiring?
• 2 How long should you keep acquiring receipts?
• 3 Why do you need to save receipts?
  • 3.1 How to store acquiring receipts?
  • 3.2 Transfer of slip checks to the bank

When making payments for goods or services, payment using a bank card is increasingly used. Almost all shops and retail outlets use acquiring - a banking service that provides the ability to pay for purchases non-cash using a card that is applied to a special terminal. This eliminates the need to withdraw cash from an ATM.

Upon purchase, the bank debits funds from the buyer's account. The seller prints two receipts: for the buyer and for the seller.

Should a cash receipt be issued for acquiring?

• Issuance of a cash receipt upon acquiring
• Do you need online cash registers for acquiring?
• Payment by acquiring
• Do I need to punch a check when paying through acquiring?
• If you paid via acquiring, do you need to punch a check at the cashier?

Issuing a cash receipt when acquiring a Federal Law, when making cash payments and (or) payments using payment cards, it is necessary to use cash register equipment. Thus, the use of acquiring in calculations (accepting payment by debiting money from a bank card) does not allow companies and individual entrepreneurs to refuse to use cash registers if, according to Law No. 54-FZ, their use of cash registers is mandatory.

The rules for storing cash register receipts, as well as other primary documents and accounting registers, are established by clause 1 of Art. 29 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ.

However, the company will not be able to keep cash receipts when paying in cash. After all, according to paragraph 1 of Art. 2 of the Law “On the Application of CCP” dated May 22, 2003 No. 54-FZ, they must be issued to the buyer at the time of payment for the product or service.

Therefore, the question of how to store cash register checks for the recipient of the money does not even arise here.

The company may keep a shift close report taken at the end of the day. It is submitted to the accounting department of the enterprise or to the senior cashier (if the enterprise has several cash registers). The seller also stores information about punched checks in the cash register’s fiscal storage. It must be stored for 5 years from the end of use date.

But the accounting department is required to keep “incoming” checks (attached, for example, to employees’ advance reports), since they confirm the company’s expenses for accounting and tax purposes.

Should a company keep receipts when acquiring?

Acquiring is a payment using a plastic payment card. In this case, the company issues a slip check to the buyer. After this, the cashier prints and keeps another slip receipt. These receipts are confirmation of the transaction or refusal of it. If the transaction does not require entering a password, the slip receipt must be signed by the buyer and the cashier. These slip checks must be kept for the entire period established by the acquiring agreement.

At the end of the working day, the enterprise contacts the acquiring bank and transmits to it an electronic report generated by the POS terminal and reflecting each completed transaction.

In addition, according to paragraph 2 of Art. 5 of Law No. 54-FZ, when making payments using electronic means of payment, the seller must enter information about the settlement amount into cash register equipment.

Find out about the use of online cash registers for acquiring.

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).

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 accounting rules and may cause a fine to be imposed on the responsible person in the amount of 5,000 to 10,000 rubles.

You will learn what is the procedure for liquidating documents whose storage period has already expired 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.

When making payments for goods or services, payment using a bank card is increasingly used. Almost all shops and retail outlets use acquiring - a banking service that provides the ability to pay for purchases non-cash using a card that is applied to a special terminal. This eliminates the need to withdraw cash from an ATM. Upon purchase, the bank debits funds from the buyer's account. The seller prints two receipts: for the buyer and for the seller. Do I need to keep acquiring receipts? What should the seller know? For what purposes are slip checks used, do they need to be left in accordance with the rules? What legal norms determine the procedure for such calculations?

Is a check required for acquiring?

The need to store receipts when making online payments is constantly discussed. In 2003, a law was adopted (No. 54-FZ), which determined the use of cash registers (cash registers) during payments using a card or cash. This law did not take into account the possibility of paying for services online.

A check was needed when paying in cash or through a payment terminal.

Federal Law No. 290, issued on July 3, 2016, makes it clear that a receipt must be retained after payment has been made:

• any goods and services;
• rewards for participation in the lottery;
• when making electronic payments through a mobile phone application;
• paid content in the form of games, books, and so on.

So is it necessary to keep receipts when acquiring? The answer to this question is yes. It must be taken into account that they are left for a certain period of time. Let's look at how long you need to save receipts in 2018.

How long should I keep acquiring receipts?

Decree of the Government of the Russian Federation No. 470 of June 23, 2007 determines the storage period for primary cash documents for 5 years. How long should I keep acquiring receipts? As a rule, the shelf life of receipts confirming that payment has been made is three years. Slip checks must be submitted to the bank no later than three days from the date of receipt of the request.

Why do you need to save receipts?

Storing receipts is necessary for the production company itself:

• this way you can avoid possible fines from the tax service if you lose your Z-report;
• to comply with accounting requirements;
• to prevent possible conflicts with the consumer of services and resolve disputes;
• for the possibility of returning money to the client;
• to confirm the payment status (whether payment was made or not, whether the money was credited).

In addition, the bank with which the organization has entered into an agreement for acquiring services has the right to request slip checks for the required date or a certain period. In this case, the documents must be provided within 3 days, which, if stored correctly, will not cause difficulty.

How to store acquiring receipts?

Receipts are printed on a special thermal tape, which is designed so that the data on it fades after some time. So how to store acquiring receipts if the information on them disappears?

Once the check is received, you must make a photocopy of it.

Important! The original must be attached to the copy of the check, even if the data on it has completely disappeared. A copy of the document is signed by the responsible person of the company, which is affixed with the seal of the organization. When drawing up a Z-report, a certificate drawn up in the KM-6 form must be attached to it.

Receipts are placed in a folder separated by tabs indicating the date of creation. There is no need to attach them to settlement documents.

If the slips have not been claimed, or their storage period has long expired, they are transferred to the archive or destroyed.

Transfer of slip checks to the bank

Reconciliation of final calculations is carried out every day without interruption. The acquirer receives complete information on all completed transactions. The closing report on the terminal confirms the actions.

But the acquirer may request receipts to study the details of the settlements. This is often done to prevent fraud.

The table provides complete instructions for providing information to a financial institution.