Checking KKM for work with ecls. Ackles - what is it? electronic control tape protected: purpose and device. Abbreviation and meaning of the device

EKLZ, or electronic control tape protected, is integral necessary element of a cash register... Designed for collecting and storing data indicating the operations performed at the checkout. In the case of a tax audit, this element allows you to view reports on completed transactions.

EKLZ similar to fiscal memory, but differs from it in energy autonomy and the ability to record a separate operational step at the checkout. A secure electronic control tape records and stores data on electronic media that cannot be removed from the outside. EKLZ generates a cryptographic verification code (PDA).

The conditions for generating this code are secret, which makes it impossible to perform decryption. The PDA is present on every check in the form of a unique one.

Thanks to this tape, you can get true revenue information, excluding the concealment of the revenue side and the reduction of tax payments. The information stored on EKLZ is not subject to formatting, so the tax authorities can tax all actually received revenue.

EKLZ device presented three pillars:

  1. A communication processor, which is responsible for accepting data and entering them into the archive database, as well as for exchanging with other devices.
  2. A cryptographic coprocessor element that generates a cryptographic verification code of special uniqueness.
  3. Archive module, in which the information received by the EKLZ is stored, and the cryptographic code.

The EKLZ work process consists of next steps:

  1. Execution of an operation with the subsequent formation of a check.
  2. Check data is transferred to EKLZ.
  3. EKLZ saves the information received and transmits a cryptographic code to the cash register for verification (digital signature).
  4. Entering data into the archive.
  5. After the end of the shift, EKLZ saves the final result.

The cryptographic code on the check indicates that this check belongs to a particular cash register. This facilitates the tax audit of the submitted checks.

If you accept checks from cash register that have not passed registration, you can contact tax organization for the purpose of examining checks. Tax officers identify the PDA, namely the cryptographic code record of a specific cash register.

Information provided

EKLZ can provide on any request such data:

  • report on completed shifts for the required period of time;
  • report on completed shifts in relation to shift numbers;
  • total finance at the end of the shift (by shift number);
  • any check or report;
  • carrying out all operations in the required shift;
  • final report after activating the feed.

Replacement procedure

Legal use of EKLZ is based on clause 10 of the Regulation on the procedure for sale, Maintenance and repair of cash registers in Russian Federation... This paragraph contains the procedure and conditions for the advance replacement of the block.

There are situations when it is necessary to replace:

  1. Block memory is more than 90% full... If the check displays information about the full memory, then you need to start the block replacement stage, otherwise, after full filling, the device will be blocked.
  2. End of the operating period of the fixing device... The device is designed for a one-year period of service, regardless of the memory capacity. After the expiration of 12 months, a guaranteed runtime (1 month) is given, assuming a replacement. And also you can start replacing closer to the deadline of 12 months.
  3. Malfunctions and problems during operation... In the event of malfunctions or interruptions in work, you must immediately contact the organization engaged in technical service. Operation of a cash register, on which the EKLZ does not work correctly, is strictly prohibited.
  4. Registration of a cash register for another owner... When changing the owner of the cash register, it is necessary to replace the electronic tape unscheduled, since a new movement of funds is expected.

On July 15, 2016, the Federal Law No. 54 "On the use of cash registers" was revised. According to new edition replacement of the control cash registers to online checkouts. Such online devices contain a drive that collects and transmits information about financial actions to the tax authorities. EKLZ same does not possess the function of communicating information over the network.

An exception to the fulfillment of these conditions are organizations that carry out taxation under the patent system or UTII. They will be replaced from 07/01/2019.

It is possible to upgrade the cash register with a special modified kit made by the cash register manufacturer. Then you should conclude an agreement with the operator of fiscal data on the transfer of receipt information to the tax service.

Registration of cash register equipment for 2018 takes place online. Receipts provided to customers can be submitted in printed form or sent by e-mail.

The period when you need to replace the ELKZ is spelled out in the passport from the ELKZ unit or on the receipt document for activating the new tape. And also when the expiration date approaches (3-4 months in advance), warning information about the soonest replacement is displayed on the checks.

Dates of validity

The validity period of ELKZ is 12 months... When this time has passed, the device can carry out normal operations for a month, which is given to perform the block change.

If a situation arises of the sale of cash registers, then the period of validity, respectively decreases... This is due to the re-registration of ELKZ for a new owner.

The registration number of ELKZ is indicated in the passport, namely on an additional sheet to the passport. This number is used when the device is initially registered.

ECZL, produced by LLC "Innovative Systems"

Research and Production Association " Innovative systems»Is engaged in the development, manufacture and supply of EKLZ-R. The electronic tape produced by this company meets all the requirements of Federal Law No. 54.

EKZL-R is considered the most technologically advanced product among removable drives of fiscal memory. Information issued by EKZL-R:

  • reporting data on accounting indicators on a specific date or shift;
  • reporting data on the results of the shift on the specified date;
  • final report during the process of activating the device;
  • final calculation for the selected shift;
  • by the number of the cryptographic code the receipt data;
  • control tape for the specified shift.

The company makes it possible to modernize EKZL-R for short period of time.

  • translates the cryptographic code to the cash register offline and together with the control tape;
  • archived data is stored for 5 years;
  • removal of daily calculated data for entry into memory;
  • translates the necessary information into or another external device, which serves as the basis for generating reports.

EKZL-R, manufactured by NPO Innovation Systems, allows its use in cash register equipment of Russian or foreign manufacturers. For example, AMS, Felix, Elwes, Minika, Mercury and others.

NPO "Innovation Systems" supplies its products to all regions of the country not only in bulk, but also in retail.

Installation of EKLZ in the Mercury cash register is presented in this manual.

EKLZ performs the following main functions:

  • receipt of cash document data (receipt, report) from the cash register;
  • formation of a cryptographic verification code (PDA) of a check (report) based on the received parameters;
  • transfer to the cash register of the calculated value of the PDA corresponding to the parameters of the cash document for printing this document, both separately, in the process of registration, and as part of the control tape;
  • archiving and storing the data that make up the control tape;
  • accumulation of shift totals in the process of work;
  • generation of data for a shift total when closing a shift,
  • entering and storing it in the non-volatile memory of the EKLZ;
  • transfer of data to KKM for generating the requested reports.

Internal structure of EKLZ

Replacement of EKLZ

EKLZ replacement - is a sequence of procedures for removing and installing a new EKLZ unit. Replacement of EKLZ is made only in the following cases:

  • when filling EKLZ (more than 90%);
  • upon expiration of the established service life (13 months);
  • at re registration of cash register to another legal entity face;
  • in case of EKLZ malfunction;

Only general suppliers and service centers are allowed to work on replacing EKLZ.

Temporary order of activation, replacement and storage of a protected electronic control tape (EKLZ): Replacement of EKLZ is carried out in the following order.

  • In the case of issuing (printing) a CKT message that the EKLZ memory is more than 90% full, the CKT user immediately notifies the TEC about the EKLZ filling and sends him a Letter of Guarantee-application for the installation and activation of a new EKLZ. ;
  • In the event of the expiration of the established service life of the EKLZ as part of the KKT (12 months from the moment of activating the EKLZ), the KKT user notifies the TEC one month before its expiration and sends a Letter of Guarantee-application for the installation and activation of a new EKLZ. ;
  • The KKT user submits the following documents to the tax authority:
    • registration card of KKT, on which the replacement of EKLZ will be made; ; * Journal of the cashier - teller; ;
    • technical opinion on the reason for replacing the EKLZ, issued by the TEC; ;
    • An act in the form No. KM-2, certified by the seal of the Central Technical Service Center (drawn up in three copies). ;
  • An official of the tax authority reviews the submitted documents. Signs the Act in the form of KM-2 and puts the stamp of the tax authority. This signature is permission to carry out the procedure for replacing and activating a new EKLZ. ;
  • The KKT registration card and the cashier-operator's journal remain with the tax authority. ;

EKLZ cost

Since the introduction of EKLZ in 2004, the high cost of annual costs associated with replacing the EKLZ has become a sore point for many entrepreneurs using cash register machines (PFC). If before the introduction of EKLZ the cost of the budget KKM was 6,000-8,000 rubles, then after the introduction of the EKLZ in 2004, similar KKM cost more than 11,000 rubles, that is, it turned out that the addition of a device for storing information with a volume of up to 16 MB led to an increase in the cost of KKM almost 1.5-2 times. For comparison - the cost of a device for storing information with a volume of 1 GB, the so-called flash memory, averages 300-1000 rubles (retail, February 2009).

Statistics of average prices for replacing one EKLZ (in Moscow):

  • 2005-2008: 4500 - 6500 rubles.
  • 2009: ~ 9000 rubles (at the beginning of 2009 the cost was increased 2 times).

To replace the EKLZ, it is necessary

  • Remove a short report on shift closings from ECLZ for the period from activation to the last closed shift and the results of the current shift from ECLZ. ;
  • Close the archive in accordance with the operational documentation of the general supplier of KKT. When replacing EKLZ in emergency if it is impossible to close the EKLZ, close the archive using special software when connecting the EKLZ to a personal computer (after replacing the EKLZ). ;
  • Remove the KKT casing, which provides protection against unauthorized access to the EKLZ unit. ;
  • Remove the EKLZ unit by disconnecting the EKLZ connector. ;
  • Install a new EKLZ unit by connecting the cable connector to the EKLZ. ;
  • Install the KKT cover. ;
  • Activate EKLZ. ;
  • To remove the necessary reports of the results of EKLZ activation. ;
  • Execute the documents listed below. ;

The KKT user, after carrying out the procedure for replacing and activating the EKLZ and issuing the TEC of the necessary documents, submits to the tax authority:

  • Form (technical passport) KKT. After replacing and activating the EKLZ, an entry is made in the column "Special notes" about the date of replacement and activation of the EKLZ, indicating the registration number of the EKLZ. The record is certified with a stamp, an imprint of an ice-cream and a signature of the TEC specialist who replaced and activated the EKLZ. ;
  • An additional sheet to the Passport of the version with a mark on the activation of the EKLZ with the indication of the registration number of the EKLZ and the date of activation, certified by the signature of the contractor and the seal of the TEC. ;
  • EKLZ commissioning certificate (Appendix A of the EKLZ Passport). It is drawn up by the specialist of the Central Technical Service Center who commissioned the EKLZ, certified by the signature and seal of the Central Service Center. ;
  • KM-8 magazine. The TEC specialist makes a record of the technological procedure performed at the KKT and sticks the tear-off part - a control coupon of a self-adhesive seal, which must have an identification number similar to the number on the seal. ;
  • The act according to the form No. KM-2, which is drawn up in the following order:
  • in the field of the Act "The nature of the malfunction when sent for repair and the conclusion of the CTS specialist on the state of the fiscal memory block", a record should be made about the performed technological procedure, the state of the fiscal memory block and the state of the ECLZ before performing the technological procedure; ;
  • the readings of the KKT counters before performing the technological procedure are indicated in the column of the Act "Before sending the machine for repair". ;
  • the readings of the KKM counters after the completion of the technological procedure are indicated in the column of the Act "When the machine is returned from repair to the organization". ; The TEC, which carried out the technological procedure, draws up the relevant documents and transfers them to the user for submission to the tax authority. These documents must be accompanied by accounting documents drawn up with the help of KKT, on the basis of which the documents were filled out. The tax authority, after receiving the entire set of documents and checking the correctness of their execution, returns them to the user along with the registration card of the KKT with a mark about the activated EKLZ and the cashier-operator's journal with a record of replacing the EKLZ. In the KM-8 magazine, the presence of an adhesive tear-off part is checked - a control coupon of a self-adhesive seal and a stamp of the tax authority is put. An official of the tax authority signs the Act in the form of KM-2 in the section "Upon return (acceptance) from repair". The act is signed in 3 copies and certified by the stamp of the tax authority. One copy remains with the tax authority. The second copy of the act is handed over to the user for transfer to the TEC. The third copy remains with the user. The tax authority makes a note about the replacement of EKLZ in the KKT book of accounting. The removed EKLZ are subject to storage by the KKT users for 5 years from the date of removal. In this case, the user must ensure the safety of the EKLZ with the information registered in it during the specified period, observing the storage conditions established in the EKLZ passport. Responsible for the storage of EKLZ is executive organization or individual entrepreneur.

See what "EKLZ" is in other dictionaries:

    Jensen Ackles Jensen Ackles Birth name: Jensen Ross Ackles Date of birth: March 1st ... Wikipedia

    EKLZ (electronic control tape protected) is a device that is part of the KKM and is used to accumulate information about all payment documents issued on the KKM and shift closing reports, for subsequent control by the Federal Tax Service. ... ... Wikipedia

    To improve this article, is it desirable ?: Find and arrange in the form of footnotes links to authoritative sources confirming what was written. Wikify article ... Wikipedia

    Cash register machine- (KKM) is an instrument of state control over cash turnover, completeness and timeliness of posting cash proceeds by enterprises. Contents 1 Classification of PFC 1.1 By fields of application ... Accounting encyclopedia

    Violation of the information structure of the KKM (KKT)- 2.14. The information structure of the state of the KKM is violated, in which the KKM means revealed: 1) inconsistency of the values ​​of the KKM counters with the information registered in the EKLZ and / or in the FP; 2) inconsistency of the information registered in the EKLZ, ... ... Official terminology Wikipedia

    Cash register "National" Cash register (KKM) is an instrument of state control over cash turnover, completeness and timeliness of posting cash proceeds by enterprises. Cash register ... ... Wikipedia


What is EKLZ - secure electronic control tape?

Protected electronic control tape (or EKLZ) is an integral and, according to today's legislation, an integral part of cash register equipment. The obligatory use of EKLZ as part of the KKT is fixed Methodical guidelines regulating the procedure for the use of electronic control tapes protected in cash register machines since October 1, 2003.

The tax authorities do not have the right to take to the state. registration of cash registers not equipped with EKLZ. These decisions are binding on organizations and individual entrepreneurs use EKLZ as part of KKM without fail.

Questions, What is EKLZ? and what to do with it? often occur in start-up entrepreneurs who for the first time are faced with the need to use cash register equipment (CCP). Protected electronic control tape(EKLZ) - an improved, electronic analogue of fiscal memory, used in the cash register for accounting and storing information on cash transactions, as well as providing the necessary reports on these transactions for tax purposes during tax audits. EKLZ, in contrast to fiscal memory, is a completely energetically autonomous device that is part of the cash register and records absolutely every cash transaction. Recording and storage of information is carried out on electronic media that are inaccessible to external influences and therefore EKLZ is a guarantee of the reliability of information about the proceeds received, which means that it deprives the owner of the KKM with the EKLZ installed on it, the possibility of hiding income and minimizing 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 principle of operation of EKLZ is as follows. When carrying out a cash operation, the cash register generates a check, then transmits its data to the EKLZ, which in turn, based on the check parameters data, generates and issues a verification cryptographic code, a kind of digital signature, to the cash register. The cash register prints the check with a cryptographic signature confirming that the check belongs to this cash register. EKLZ simultaneously archives data that make up a continuous control tape and ensure the accuracy and completeness of information about all, without exception, cash transactions carried out on this KKM. In addition, EKLZ in the process of work records and accumulates changeable results. The cryptographic signature received by the cash register from EKLZ and printed on the check, if necessary, serves as a confirmation of the check's belonging to the officially registered cash register. This question turns out very important in accounting, in situations where there are doubts about the authenticity of checks issued by the cash register of the partner organization. Checks from unregistered cash register accepted by accounting, can cause significant troubles during tax audits. In such situations, the only way out for the organization is to apply to the tax authority with an application for the examination of checks, which is carried out by the tax authorities based on the identification of the PDA, that is, the EKLZ cryptographic code of a particular cash register.

EKLZ performs the following main functions:

  • Reception of cash document data (check, report) from KKT;
  • Generation of a cryptographic verification code (PDA) of a check (report) based on the data received;
  • Transfer to the CCP of the PDA number and the calculated PDA value corresponding to the data of the cash document for printing this document in the process of registration;
  • Archiving and storing the data that make up the control tape;
  • Accumulation of shiftable totals in the process of work;
  • Formation of data of the shift total when closing the shift, entering and storing it in the non-volatile memory of the EKLZ;
  • Generation of reports on requests generated by the CCP during the operation of the EKLZ, or generated by the computer during the control of the EKLZ separately from the CKT, including after closing the archive in the EKLZ, during the storage of the EKLZ.

So, EKLZ is a necessary element of a cash register, functioning on the principle of a computer's electronic memory, performing archival and fiscal functions. It is a stand-alone and replaceable device. Subject to annual replacement and registration with the tax authority.

Replacement of EKLZ is carried out in the following cases:

  • when filling EKLZ (more than 90% - scheduled replacement)
  • upon expiration of the established service life (13 months - scheduled replacement)
  • when re-registering cash register
  • in case of EKLZ malfunction (warranty replacement)

Scheduled or warranty replacement of EKLZ is made in the following cases:

1. Scheduled replacement of EKLZ is carried out in the case when the KKM issues a message about filling the electronic memory of the EKLZ unit by more than 90 percent. In such a situation, the organization or individual entrepreneur who owns the KKM sends to the KKM technical service center (TSC) the relevant information about the fact that the EKLZ memory has been filled and the Letter of Guarantee, with which it confirms its consent to replace the EKLZ and activate the new EKLZ unit.

2. Scheduled replacement of EKLZ is also carried out when the 12-month period from the moment of activation of the EKLZ unit ends, which legally limits the period of its operation. In this case, the owner of the KKM, in advance, no later than one month before the expiration of this period, notifies the TEC with a similar Guarantee letter-application for the installation and activation of a new EKLZ.

3. Warranty replacement of the EKLZ is performed by the TEC in the event of a failure or malfunction in the operation of the EKLZ unit during the established period of operation.

Warranty service is carried out only if:

  • the cause of the EKLZ malfunction was not the dishonesty of the service personnel
  • the rules of operation of EKLZ as part of KKM were not violated
  • unauthorized opening of the EKLZ unit and attempts to repair it was not allowed
  • EKLZ malfunction was detected during the warranty period
  • EKLZ memory resource is not exhausted
  • EKLZ activation parameters were unmistakable

4. Unscheduled replacement of EKLZ is carried out due to re-registration of KKM to another organization or private entrepreneur.

Replacement of EKLZ is carried out exclusively by the technical service center (TSO) of cash registers. Self-replacement of EKLZ is excluded.

The planned replacement of EKLZ is carried out in established order:

- The letter of guarantee-application of the owner of the cash register in the TEC serves as the basis for issuing an invoice for the replacement and activation of a new EKLZ

- the owner of the cash register pays the invoice and receives from the TEC Required documents for submission to the inspection of the Ministry of Taxes and Levies of Russia (registration card of the cash register, technical conclusion on the reason for replacing the EKLZ unit, the cashier's journal - the operator, the act of the form No. KM-2, certified by the TEC and drawn up in triplicate)

- a specialist of the tax authority, after studying the above documents, endorses the act of form No. KM-2, which is permission to replace the EKLZ and activate the new EKLZ. At the same time, the journal of the cashier-operator and the registration card of the cash register remain in the inspectorate

- TEC, after carrying out a sequential procedure for replacing the EKLZ, forms a package of necessary documentation in order to submit to the tax authority:

a) a note is made in the technical passport of the cash register about the date of replacement and activation of the new EKLZ. The date of replacement and the registration number of the EKLZ are certified by the signature of the TEC specialist who carried out the replacement, and by the seal of the TEC

b) in the additional insert to the Passport of the version, the date of activation of the EKLZ is recorded and its registration number is indicated. Certified by the seal of the TEC and the signature of the executing specialist

c) a specialist of the technical service center who carried out the procedure for commissioning a new EKLZ draws up an Act of putting into operation of an EKLZ in the form of Appendix A to those. EKLZ passport, certified by his signature and seal of the TSC

d) a record of the replacement and activation procedure is entered into the KM-8 Journal and the tear-off part of the self-adhesive seal control coupon is glued identification number corresponding to the number on the seal

e) an act is drawn up in the form No. KM-2.

The owner of the cash register submits the above documentation to the tax authority and, after checking the correctness of these documents, receives back with them from the tax authority a registration card for the cash register with a mark about the activated EKLZ and the cashier-operator's journal with an account about the replacement of the EKLZ.

EKLZ, which have exhausted their resource or removed and replaced after the expiration of their service life, are subject to mandatory storage in an organization or a private entrepreneur for 5 years.

AFTER REPLACING THE EKLZ UNIT, THE OWNER IS OBLIGED TO WITHIN 5 WORKING DAYS PROVIDE INFORMATION ABOUT CHANGE OF EKLZ UNIT TO THE TAX AUTHORITY!



On registration (re-registration) of cash register equipment .


The Federal Tax Service of Russia for the Ivanovo Region (hereinafter referred to as the Department) sends a letter to the Federal Tax Service of Russia dated 05.11.2013 No. AS-4-2 / [email protected]"On registration (re-registration) of cash register equipment" and, in addition to the letter dated 01.08.2013 No. 08-47-7 / [email protected] reports the following.
The Center for Information Protection and Special Communication of the FSB of Russia at the request of CJSC Atlas-Card, letters dated 20.09.2013 No. 149/3/2 / 2-1351, dated 26.09.2013 No. 149/3/2 / 2-1430 and dated 26.09. .2013 No. 149/3/2 / 2-1431 explained the grounds and procedure for using a secure electronic control tape (hereinafter - EKLZ-Z), as well as software and hardware for checking the values ​​of the cryptographic verification code (requests from CJSC “ Atlas-maps "and the answers of the FSB of Russia are attached).
In accordance with these clarifications, at present, the CCP uses a secure electronic control tape developed by CJSC "BEZANT" on the basis of the license of the FSB of Russia dated 07/09/2013 series LSZ No. 0009114 for the development, production and distribution of encryption (cryptographic) means, information systems and telecommunication systems protected using encryption (cryptographic) means, performance of work (provision of services) in the field of information encryption.
This EKLZ is produced by two organizations: JSC "TENSOR", on the basis of the license of the FSB of Russia dated 04/23/2009, series LZ No. 0016765 for the right to carry out activities for the development, production of encryption (cryptographic) means, protected with the use of encryption (cryptographic) means of information and telecommunication systems and CJSC "Scientific Instruments" on the basis of the license of the Federal Security Service of Russia in St. Petersburg and Leningrad region dated September 23, 2013, series LZ No. 0021106 for the right to carry out activities for the development, production of encryption (cryptographic) means, protected using encryption (cryptographic) means of information and telecommunication systems (copies of licenses are attached).
EKLZ-Z has a certificate of conformity dated 15.07.2013 No. SF / 121-2183. issued by the FSB of Russia to ZAO BEZANT and OAO TENSOR. The security of information (fiscal data) of EKLZ is ensured by using EKLZ, manufactured in accordance with the technical conditions EF3.058.007-01TU, meeting the technical requirements for cash registers in terms of EKLZ and storage, in the iaiine of the cryptographic protection key (a copy of the certificate of conformity is attached).
Due to the fact that at present CJSC Scientific Instruments does not have a certificate of conformity of the FSB of Russia for the EKLZ of its own production, EKLZ-Z is produced by this organization according to the technical conditions eF3.058.007-01TU on the basis of a corresponding agreement with CJSC BEZANT.
Software download (including key information, on the basis of which the PDA value is calculated using a cryptographic information transformation algorithm) into the EKLZ-Z cryptoprocessor, produced by TENSOR OJSC and Scientific Instruments CJSC according to the technical conditions eF3.058.007-01TU ZAO Atlas-Kart on the basis of licenses of the FSB of Russia: from 05.04.2010, series LZ No. 0019446 for the right to carry out activities for the development, production of encryption (cryptographic) means, protected using encryption (cryptographic) means of information and telecommunication systems, dated 05.04. 2010 series ЛЗ № 0019449 for the right to provide services in the field of information encryption (copies of licenses are attached).
Verification of the correctness of the formation of the PDA EKLZ-Z produced by OJSC "TENSOR" and CJSC "Scientific Instruments" according to the technical specifications eF3.058.007-01TU is carried out using the software and hardware tools of the "Software module for checking the values ​​of the PDA" of CJSC Atlas-Card (hereinafter - Software module for checking PDA values). This software module for checking the values ​​of the PDA has a certificate of conformity of the FSB of Russia dated December 22, 2010 No. СФ / 124-1571 (a copy of the certificate of conformity is attached).
Testing and examination of CCP (including when the CCP models are included in State Register KKT, as well as at the request of tax authorities) with specially developed and used only in its composition means of cryptographic protection of fiscal data, including EKLZ, on the functioning of a KKT with built-in EKLZ for compliance with "Technical requirements for KKM in terms of EKLZ", the functioning of EKLZ as part of KKT for compliance with the "EKLZ Specification", on the issue of the functioning of KKT with built-in EKLZ for compliance with the requirements for KKT in terms of the incorrigibility of fiscal data are carried out by the following organizations that have a certificate of accreditation of testing laboratories in the Certification System ROSS RU.0001.030001 issued by the FSB of Russia: certificate of accreditation of a testing laboratory CJSC "BEZANT" dated 15.06.2012 No. AF-135; Accreditation certificate of the testing laboratory of Atlas-Kart CJSC dated 12.04.2011 No. AF-112 and LLC STC Alfa-Project dated 20.03.2009 No. AF-090). Copies of the accreditation certificates of CJSC "BEZANT" and CJSC "Atlas-kart" are attached.
FSB of Russia LLC "Scientific and Production Association" Information and Computing Systems ", which is the manufacturer of a removable storage device for fiscal memory" EKLZ KS ", issued a license dated 14.05.2013, series LSZ No. 0009015 to carry out activities for the development, production and distribution of encryption (cryptographic) means, information systems and telecommunication systems protected using encryption (cryptographic) means, performance of work (provision of services) in the field of information encryption.
However, as of 11/15/2013, certificates of conformity for this removable drive of fiscal memory "EKLZ KS" (hereinafter referred to as SNFP "EKLZ KS"), as well as for the software module for checking the PDA, formed by SNFP "EKLZ KS" LLC Scientific and Production Association "Information and Computing Systems" have not been received by the FSB of Russia.
Regarding the removable drive of fiscal memory "EKLZ-NP-OZ" (hereinafter referred to as SNFP "EKLZ-NP-OZ", previously manufactured by CJSC Scientific Instruments and discontinued by this organization on April 27, 2012, the Office reports the following.
The EKLZ-NP-OZ device does not have a certificate of conformity from the FSB of Russia, that is, it is not certified for compliance with the requirements of GOST 28147-89 "Information processing systems. Cryptographic protection. Algorithm of cryptographic transformation ", the requirements of the FSB of Russia for the means of cryptographic protection of fiscal data of class K1 and in relation to this software and hardware, the certification body - the FSB of Russia, has not issued a conclusion on its use as part of the KKT to protect information registered in the EKLZ.
Based on the foregoing, the territorial tax authorities need to provide public service for registration (re-registration) of a cash register, which includes the SNFP "EKLZ KS" manufactured by LLC Scientific and Production Association "Information and Computing Systems", only if three conditions are met: the presence of a certificate of conformity of the FSB of Russia for this software and hardware complex; software module for checking the PDA generated by the SNFP "EKLZ KS" certificate of conformity of the FSB of Russia, the presence of an expert opinion on the model of the KKT with built-in SNFP "EKLZ KS" issued by an authorized organization (CJSC BEZANT; CJSC Atlas-Card; LLC STC Alfa- Project").
Registration, (re-registration) of a CCP, which includes SNFP "EKLZ-NP-OZ" with a release date before 04/27/2012, is carried out only if there is an expert opinion regarding this CCP, issued in accordance with the established procedure by an authorized organization (CJSC "BEZANT"; CJSC "Atlas-kart; LLC" STC Alpha-Project ").
The provision of services for registration, (re-registration) of a KKT, which includes SNFP "EKLZ-K" manufactured by LLC Kores, manufactured in accordance with TU 4017-220-17665531-12, is carried out only after the organization has received the necessary permits in the FSB of Russia and a positive expert opinion regarding the KKT model, which includes the EKLZ-K block.
Office instructs to bring this information to the attention of organizations - TEC.

Application - in electronic form

Deputy Head,
state advisor civil service
Russian Federation 1st class A.V. Sokolov

In this article, we will analyze a concept that has become irrelevant in the Russian Federation since July 1, 2017. However, for both trade workers and workers involved in the maintenance and repair of cash registers, it is important and useful to know that this is an EKLZ. In the article, we will provide a decoding of the abbreviation, the interpretation of the concept, the pros and cons of using such devices, their purpose, device, replacement features.

What it is?

What is EKLZ? The combination of letters is deciphered as follows: secure electronic cash tape. Let us now deal with the definition of the term.

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

  1. Technical device, capable of providing registration of the device protected from undetectable correction, as well as long-term non-volatile storage of information about each financial calculation made with the use of a cash register machine (KKM). The purpose of all this: full accounting of profits for the legal calculation of taxes.
  2. An additional memory block that is installed inside the PFC. Designed for storing money volumes passing through the cash register.
  3. A drug that ensures the incorrigibility and safety of CMC data. Alternative replacement for tax reporting of control paper tapes, which had to be stored for five years. The entrepreneurs themselves perceived EKLZ as an additional excise tax on their activities (the cost of the device varied within 5-6 thousand rubles).

Main functions of the device

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

  1. Receiving data from the cash register for each receipt or report.
  2. Generation of verification cryptographic codes of a report or check based on the information received.
  3. Transfer to the cash register of the number and the calculated total of the PDA (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 control tape.
  5. Accumulation of shiftable totals in the process of activity.
  6. Formation of the filling of the changeable 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 are generated by the cash register during the operation of a secure electronic control tape. Or on those requests that the computer generates, controlling the EKLZ separately from the cash register (for example, after closing the archive, during the storage of the device).

Device device

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

  1. KP - communication processor. Performs the following set of functions: providing protocols for interaction between cash register and electronic secure control tape using a standard interface, providing protocols for interaction between the archive and cryptoprocessor. And also the formation of reports, the issuance of data at the request of the user, and so on.
  2. KS is a cryptographic coprocessor. Receives information from KP to generate a cryptographic verification code, calculates the KPK value using cryptographic transformation algorithms according to Russian state standards. It also accumulates changeable totals, keeps a counter of sellers' shifts, transfers 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 information on activation, information on shift results and cash transactions. These data will be stored together with the PDA, which is generated by the communication processor based on them.

Formation and delivery of data

We continue to find out what it is - EKLZ. Now we will consider what information this device can generate and display to the user:

  1. Report in a specified time range on closing shifts by sellers.
  2. Report in the specified numerology of shifts (first, second, third, etc.) on their closure by workers.
  3. The results of the shift by its ordinal number.
  4. Document on the number of the cryptographic verification code.
  5. Control tape according to the sequence number of the shift.
  6. Results of activating the device itself for the "Mercury" cash register.

Features of the device functioning

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

  1. EKLZ for KKT has a time resource of operation 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 other cash register machine. Accordingly, after 00:00 on the first day of the next 14th month, the device is blocked. Exception: to close a document (if it was open at the moment), close a shift (if it is open at the moment), receive fiscal reports and close the cash archive in a secure electronic control tape.
  2. The design of the device makes it impossible to physically access the elements of its circuit. And also contains components that fix such illegal access, capable of distinguishing it from an EKLZ error.
  3. Software of this component of the KKM makes it impossible to correct the information that is recorded in the archives of the EKLZ when using it.

Apparatus manufacturers

Registration of KKT and EKLZ is carried out by a large range of the corresponding profile of firms. Only two factories produced electronic control tape on the territory of the Russian Federation. One was located in St. Petersburg, the other in Dubna. At the same time, there was only one supplier - Moscow-based LLC "Besant".

According to the users themselves, the devices manufactured in St. Petersburg were worse at work than the equipment from Dubna.

Advantages of using the device

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

  1. Preventing zeroing of money counters in cash register equipment... This additional memory unit is designed to control the amount of money passing through the POS printer.
  2. Saving space for storing accountable information. Convenience, ease of use EKLZ. The fact is that previously, for reporting, it was required to store rolls cash register tapes for 5 years. This required a lot of space. In addition, such reporting was difficult to understand.

Disadvantages of operating the device

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

  1. The cost of such a block started around 5-6 thousand rubles. But the devices had to be replaced every 13 months! Such expenses hit the pockets of entrepreneurs and LLCs. In addition, there were costs associated with the payment for the work of the master replacing the unit, the preparation of the appropriate documentation for activating the new EKLZ device.
  2. Not all old cash registers supported the installation of secure electronic tapes. As a result, entrepreneurs had to deregister the KKM data, in exchange for them, acquire new ones with the support of EKLZ, and put this equipment on record. All this required both financial and time expenditures that were not conducive to business development.
  3. As we have already mentioned, such a block had a limited service life (13 months). Upon its completion, the replacement of the EKLZ and the activation of this device were required.

Features of block replacement

Every 13 months until the beginning of July 2017, the electronic security tape had to be changed to an identical device. The procedure required the following set of documents:

  1. KKM registration card.
  2. Cashier's journal.
  3. Technical specialist call log.
  4. Form-passport of the cash register.
  5. Passport of the device version.
  6. Additional sheet of the passport of the device version, double-sided copy of the document.
  7. The last Z-report and two photocopies.

There were three replacement options:

  1. In the TSC - the center of technical maintenance of cash registers.
  2. In the regional tax office(at the registration address of the KKM).
  3. By power of attorney (notarized) by the mechanic of the service center at the customer's office.

We introduced the reader to the device and the main functions of electronic control secure tapes (EKLZ). You also know the main advantages and disadvantages of these devices, the features of their replacement and activation. Recall that at present, EKLZ are not used.