Как поступить если утерян Z-отчёт. Оформление

30-08-2015
автор Вячеслав Звягин

Как быть если утерян z-отчет
Кассовый Z-отчет, или отчет с гашением, должен сниматься после окончания каждой рабочей смены. Сумма, пробитая в отчете, попадает в память контрольно-кассового аппарата. При утере документа с указанием суммы выручки за смену необходимо провести ряд последовательных действий, чтобы при проверке административный состав предприятия не оштрафовали на крупную сумму.

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Инструкция
1. Пробить отчет с гашением задним числом невозможно. Поэтому утеря чека означает, что получить его и приколоть к финансовым документам нельзя. Но при этом в памяти ЭКЛЗ сохраняется все отчеты и можно получить фискальный чек, который будет подтверждать выручку смены, потерявшей Z-отчет.
2. Об утере отчета с гашением составьте акт, при его оформлении должен присутствовать кассир смены, старший кассир, главный бухгалтер и уполномоченный сотрудник администрации.
3. Попросите кассира написать объяснение, где, когда и при каких обстоятельствах отчет был утерян и почему сведения о снятии кассы с гашением не занесены в журнал кассира-операциониста.
4. Оформите заявку на вызов специалиста из технического центра обслуживания кассовых аппаратов, с которым у вас заключен договор.
5. Специалист технического центра снимет фискальный отчет. Укажите, за какой период вам необходимо иметь подтверждение по финансовой выручке за смену в связи с утерянным отчетом с гашением.
6. Фискальный отчет приложите к журналу кассира вместо утерянногоотчета с гашением, сведения внесите в журнал. Сведения фискальногоотчета на 100% заменяют утерянный Z-отчет. Со стороны проверки налоговых органов к вашему предприятию не будет никаких претензий.
7. Вы имеете право оформить акт, вынести письменный выговор и материально наказать кассира, виновного в утере финансовых документов. Законом не запрещено, если вы никаких взысканий и наказаний выносить не будете, а ограничитесь лишь строгим предупреждением или устным выговором.
 
Согласно Положению по применению ККМ контрольные ленты (Z-отчеты) должны храниться в течение сроков, установленных для первичных учетных документов, но не менее пяти лет.
Ответственность за обеспечение хранения указанных документов несет руководитель организации.
Таким образом, отсутствие у организации отдельных Z-отчетов является правонарушением, предусмотренным ст. 19.7 КоАП РФ за непредставление (несвоевременное представление) в государственный орган (должностному лицу) сведений, представление которых предусмотрено законом.
Данное правонарушение влечет наложение административного штрафа в следующих размерах:
— на должностных лиц — от 300 до 500 руб. ;
— на юридических лиц — от 3000 до 5000 руб.
Впрочем, возможные неприятности налогоплательщиков этим не исчерпываются, так как налоговые органы убеждены, что за отсутствие Z-отчетов ответственность наступает не по ст. 19.7 КоАП РФ, а по ст. ст. 15.6 и 19.4 КоАП РФ (см. Письмо УФНС России по г. Москве от 12.01.2006 N 22-12/1144).
Напомним:
— ст. 15.6 КоАП РФ предусматривает административную ответственность за непредставление сведений, необходимых для осуществления налогового контроля, и влечет наложение штрафа на должностных лиц от 300 до 500 руб. ;
— ст. 19.4 КоАП РФ предусматривает ответственность за неповиновение законному распоряжению или требованию должностного лица органа, осуществляющего государственный надзор (контроль) , либо воспрепятствование осуществлению этим должностным лицом служебных обязанностей и влечет предупреждение или наложение административного штрафа на должностных лиц от 1000 до 2000 руб.
 
Также, кроме печати сменного итогового z-отчёта из ЭКЛЗ кассового аппарата или фискального регистратора можно извлечь сведения о конкретной покупке (конкретном чеке)  выбитом на ККМ.
Так выглядят оригинальный Z-отчёт закрытия смены кассового аппарата и итог той же смены восстановленный из ЭКЛЗ:
zoch02   zvch06
Можно увидеть, что Z отчет и отчет выданный из ЭКЛЗ в качестве дубликата имеют некоторые различия: в восстановленных из ЭКЛЗ отчетах отсутствует информация по видам платежей, нет фискального признака и прочей служебной информации, что не влияет на правомочность этого документа.
Отличия продажного оригинального чека от отчёта о продаже из ЭКЛЗ видно по следующим фото:
cho01   chv03

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