Forgot to make a service withdrawal: what to do the cashier?

When a seller withdraws cash from the cash register at the end of the work shift, this operation is recorded through the ECR/pECR. This rule is established by the Order of the Ministry of Finance № 427. The document updated the list of circumstances when the cashier must perform a service cash withdrawal and how to properly document it.

Let's look at the most common questions.

What is a "service cash withdrawal"?

A service cash withdrawal or extraction is an operation when a seller records the amount of cash and withdraws it from the point of sale.

The cash amount includes all the cash received from buyers for goods or services, as well as the cash used by the cashier to give change. All these cash amounts must match those indicated in the daily Z-report.

Differences between service cash deposit and withdrawal: how to avoid errors in cash operations

To avoid errors in cash operations, it is important to understand the difference between service cash withdrawal and deposit.

To record the cash amount kept at the point of sale at the time of the first transaction, a service cash deposit must be performed. This operation is performed after the cash shift is closed and the fiscal report is generated.

If all transactions with customers are carried out exclusively in non-cash form and no cash is accepted or issued, then both the deposit and withdrawal operations are not performed.

When is service cash withdrawal performed?

Funds received from sales and used to give change to customers are withdrawn from the cashier's workplace at the end of the shift. For this, the "service cash withdrawal" operation is performed. Technically, the withdrawn funds can be kept in the cash drawer until the start of the next shift.

The law does not impose specific requirements on the frequency of this operation. However, to avoid accumulation of large amounts in the register and discrepancies in cash amounts between different shifts, the tax authority recommends performing it daily when generating the Z-report (fiscal reporting receipt).

Service cash withdrawal in ECR and pECR: rules and common mistakes

Cash withdrawal must be recorded via the ECR/pECR, if such an action is not related to sales transactions.

Law №265 does not classify service cash withdrawal as a sales transaction because this procedure is unrelated to receiving payments from customers, issuing refunds, or processing non-cash payments for services, etc.

Therefore, the cash withdrawal from the point of sale must be recorded through the ECR/pECR.

If at the start of the next working day, after generating the Z-report, a service deposit is made at the time of the first sale via the ECR/pECR, then at the end of that day the cash withdrawal operation is not necessary.

On an ECR, before generating the Z-report, a service withdrawal is not performed if the software does not reset the cash drawer balance. Otherwise, the cashier must perform the withdrawal before the reset, and after generating the fiscal report — perform the service deposit. This sequence allows for correct accounting and cash documentation.

Clarification: A Sole Proprietorship sells goods, closes shifts daily, and generates Z-reports. On one hand, the law does not require them to deposit money into the bank. Also, simplified Sole Proprietorships are not obligated to set or follow a cash register limit. That is, Sole Proprietorships are not restricted in the amount of cash revenue retained.

On the other hand — the ECR/pECR is installed at the point of sale. Therefore, service cash withdrawal operations still must be performed. The amount of cash in the ECR drawer must match the amount stored in the device’s memory.

Is there a fine for not performing a service withdrawal at the end of the shift?

If funds are stored at the point of sale and there is no discrepancy between this amount and the amount specified in the daily report, everything is in order and operations can continue.

Thus, if the seller did not physically remove the cash from the ECR, it is not an error. If collection was performed on that day, the cash balance stated in the Z-report must match the actual final amount. No fine is imposed for this.

How to correctly perform service withdrawal the next day: accountant's tips

Suppose the seller generated the Z-report but forgot to perform the service withdrawal. This cannot be corrected retroactively.

Therefore, the cash amount must match:

• perform a service deposit for the old revenue amount that remained in the drawer at the start of the new shift;

• document your actions in a memo, explaining the error, its cause, and corrective actions;

• attach an accounting statement with all calculations for the current date;

• attach these documents to the copies of fiscal reports;

• keep all documents in case of a tax audit.

Service withdrawal and the Z-report

It’s simple:

• if the seller takes the money from the point of sale before generating the fiscal report, the "service withdrawal" operation must be performed;

• if at the time of the Z-report, the cash remains on site, then no withdrawal is needed.

In the Torgsoft pECR, you can set the cash balance or a cash limit.

Advantages of this option:

• after closing the cash shift, the remaining cash amount stays in the program’s memory and is transferred to the next shift;

• you do not need to monitor the cash balance limit;

• you do not need to perform a service withdrawal at the end of the current shift.

After configuration, the pECR automatically ensures the cash balance does not exceed the register limit and that all deposit and withdrawal operations are performed in time.