The claimed group of inventions discloses a layered product on a paper or polymer substrate with an optically variable structure, and also a method for manufacturing same. The layered product comprises a coating in the form of a printed screen, and a three-dimensional screen. The three-dimensional screen is made in the form of elements with a symmetrical and/or asymmetrical profile to form a relief on both sides of the substrate, and is so arranged in respect to the printed screen that the three-dimensional screen is at least partially located above the printed screen. The width of lines, the distance between lines of the printed and three-dimensional screens and the mutual orientation of the screens are selected such that they form a moire image which is hidden, when the data carrier is viewed at a right angle, and becomes visible when the data carrier is viewed at an acute angle. The present invention provides an increase in the security of products, and also an increase in the technological effectiveness and a reduction in the cost of the security element owing to the reduction of passes in a printing machine.