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A correction receipt at the online cash register is needed when making changes to previously made calculations. Such a document is used to correct errors and violations, and its legality is established by 54 Federal Law of 2003 (clause 4 of Article 4.3).
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When is a correction check needed?
The correction cash receipt is strictly processed when the cash register shift is open. The procedure can be performed any day before the end of the shift. In the event that an error is noticed on another day, a check is also issued when the shift is open.
What are the errors at the checkout:
- The employee entered the check amount incorrectly.
- The employee completely forgot to fill out the fiscal document on the cash register.
- Instead of an adjustment, a return check was issued.
In case of failure at the checkout:
- The cash register turned off due to a power failure.
- The cash register has broken down or the software has crashed.
Online cash registers: briefly about the main thing Shortage or excess goods
The situation when the cashier made a mistake with the amount of the goods and took less from the buyer than required, no corrective check is issued. In this case, a shortage arises, the cause of which must be determined by official proceedings. After all, if in fact there was less money in the cash register than on the check, the management of the organization must understand whether this is a cashier’s error or illegal actions.
Another situation may arise if a cashier accidentally pushes an extra item onto a customer. In this case, he also does not need to issue a correction check. The online checkout allows you to simply issue a fiscal return document, as in the situation when the buyer decided to return the goods himself. A similar situation arises when an erroneously completed purchase that did not exist in reality. For example, if this happened during staff training or setting up a cash register. Here you also need to use the “receipt return” attribute.
By the way, “expense return” is not usually used in trading. It should only be used in consignment stores, when the client wants to get back an item that belongs to him, and in return returns the money.
How to properly draw up a correction check
You cannot issue a check for the entire amount of transactions not carried out on the cash register, with the exception of a massive failure in the operation of the cash registers. It is recommended to generate receipts for each transaction separately, which took place without a cash register.
What details should a correction check contain? Order of the Tax Service of 2020 No. ММВ-7-20/ [email protected] establishes the following mandatory details:
Settlement attribute with value 1 (receipt transaction) - issued when a purchase receipt has not been issued.
Payment attribute with value 3 (expense transaction) - issued when you need to withdraw part of the funds from the online cash register.
According to the rules, a corrective fiscal document can contain only one detail; using two at the same time in a check is unacceptable.
Correction type with a value of 0 - indicates the reason, in this case it is data correction at your own request.
Correction type with value 1 - making changes as determined by the Federal Tax Service when a violation is detected.
Correction description details - indicate the reason for the operation and the document (note, act or other document on the basis of which the correction is carried out).
Document date of the basis for the correction.
Foundation document number.
Cashier details - information about the cashier.
The receipt does not need to indicate the product range and price.
What else needs to be indicated on the check:
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Transfer of data to the Federal Tax Service
The most important thing to remember is that the adjustment check is a fiscal document. It is mandatory and automatically transferred to the Federal Tax Service, like all other cash transactions. Therefore, the tax authority has every right to demand clarification on it. In this regard, it is not enough to simply correct an erroneous transaction, especially if it was due to the fact that the cashier forgot to punch something. It is mandatory to draw up a supporting document. This could be an act, an explanatory note or a memo explaining the situation. The document must have:
- date and time of operation;
- serial number;
- reasons for erroneous actions of the cashier.
It is better to store the supporting documents referred to by the correction checks in order to be able to present them to the tax authorities upon request.
If the fact of a sale without the use of a cash register was recorded and then corrected, it is best to immediately report this to the Federal Tax Service. This can be done in person or through your personal account on the official website of the service. This will avoid a fine. After all, from the nature of the corrective document, the tax office will still learn about the fact of non-use of the cash register when paying the buyer. In addition, this may become known from other sources. In this case, tax authorities may send an order to the organization, and you will have to give explanations and present documents. If the tax authorities sent such an order, but there is no correction document for this case, then it must be drawn up, and the details of the FTS order must be indicated as the basis.
More information about the requirements of the Federal Tax Service and the procedure for using online cash registers can be obtained in a special section on PPT.ru
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Step-by-step algorithm for issuing a correction check at the online cash register
You must submit 3 documents to the tax office:
- the correction check itself;
- act on the discovery of excess funds;
- an explanatory note from the cashier about the error.
Make a copy of the act, check and explanatory note and submit them to the Federal Tax Service. Keep the originals with you.
Step 1. With the correction check, you need to draw up a report on the discovery of excess money.
An example of an act on identifying excess funds in the cash register
Step 2. Ask the cashier to write a detailed explanatory note revealing the reason for the error or violation. Be sure to attach it to the act.
Example of an explanatory note from a cashier
Step 3. Notify the Federal Tax Service in writing about the correction check.
Send the letter before the tax office notices the violation. Otherwise, the company may receive a fine of 30 thousand rubles. according to paragraph 2 of Art. 14.5 Code of Administrative Offenses of the Russian Federation. If you correct the error before the Federal Tax Service finds it, there will be no fine.
Keep the act and the cashier's explanatory note in case the tax office asks you to explain the reasons for the adjustment.
When is a correction check issued?
The new law, which introduced changes to the procedure for settlements with customers, does not contain an indication of when a correction check can be issued. Expanded interpretation of paragraph 4 of Art. 4.3. 54-FZ implies the possibility of drawing it up on any day when an error was discovered. The main condition is to open during the work shift, and not in the interval between them.
In order not to get confused with the type of data entered, we recommend that you create and use a memo containing brief information about the types of corrections, calculation criteria and cases when it is necessary to notify the tax authority about an error.
Example of an Application to the Federal Tax Service regarding the non-use of cash registers
If the fiscal document format version 1.05 (or lower) is used, a correction cash receipt is not applied to correct an error in the form of an incorrectly generated cash receipt.
Therefore, the user, for example, when adjusting a cash receipt with the calculation attribute “receipt”, needs to generate a cash receipt identical to the incorrect one with the calculation attribute “return of receipt”, in which to reflect the fiscal attribute of the incorrectly generated cash receipt, and then generate a correct cash receipt with the calculation attribute “receipt” " In a similar way, an erroneous cash receipt with the calculation attribute “expense” is corrected.
If it is necessary to adjust a calculation previously made without the use of a cash register, a correction cash receipt is generated with the calculation attribute “receipt” or “expense” and other details provided for the specified version of fiscal document formats (Letter of the Federal Tax Service dated 06.08.2018 No. ED-4-20/ [email protected] ).
The tax service expert notes in this article that, regardless of the reasons why the payment data were not entered into the memory of the fiscal drive (while they are reflected in the store’s inventory system and, probably, in any other sources - at least in the cashier’s notebook) the seller should generate correction checks reflecting such data.
Organizations and individual entrepreneurs are liable under Part 2 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation for non-use of cash registers. The fine for individual entrepreneurs, according to this norm, is at least 10,000 rubles, and for legal entities - at least 30,000 rubles. The specific amount of the fine can reach up to one size of the amount of the settlement carried out without the use of a cash register.
Such fines are explained by the fact that the non-use of cash registers simultaneously violates both the rights of consumers (for example, in the absence of receipts, buyers cannot prove the fact of payment for goods) and the interests of the state (part of the income received by a business is diverted from taxation).
For situations where the seller has no intention of concealing the proceeds received, the law provides for the possibility of exemption from liability for failure to use cash registers (note to Article 14.5 of the Code of Administrative Offenses of the Russian Federation). To do this, you need to prepare a correction check and also inform the Federal Tax Service about the non-use of the cash register.
In this case, it is possible to avoid a fine if the following conditions are met:
- the application for non-use of the cash register was received before the inspection learned of the violation;
- the information and documents provided are sufficient to establish the occurrence of a violation.
As a general rule, when using a cash register with the fiscal data format version 1.1, generating a correction check indicating all the necessary information about previously unaccounted transactions is quite enough to exempt you from liability under Art. 14.5 Code of Administrative Offenses of the Russian Federation.
Therefore, it is not necessary to report to the Federal Tax Service about the fact of non-use of cash registers. The inspection will independently receive all the necessary information from the generated correction checks. Read about how to read additional check details here.
However, in some cases you will still have to report the violation. The list of such cases is given in the letter of the Federal Tax Service of Russia dated 08/06/2018 No. ED-4-20/ [email protected]
The letter from the Federal Tax Service emphasizes that in order to avoid fines, it is necessary to report the non-use of cash registers when using an online cash register with fiscal data format versions 1.0 and 1.05. The application is drawn up in any form and sent to the Federal Tax Service in any convenient way (in person, by mail, by electronic message, signed with an enhanced digital signature). In your appeal to the Federal Tax Service, you must describe the circumstances of the violation, as well as inform about their elimination (issuance of a correction check).
In addition, a message to the Federal Tax Service will also be required in cases of using a cash register with fiscal data format version 1.1.
For example, when indicating in a correction check only the total amount of adjusted calculations without reflecting each adjusted amount on a separate line. Without sending such a message to the inspectorate, it will not be possible to avoid fines.
Amendments dated July 3 added an additional paragraph to the law on cash registers about correction checks. Is it now possible to say with confidence in what cases such a check should be punched? Unfortunately no. Questions about cash accounting adjustments still remain.
Moreover, from August 6, changes to the order of the Federal Tax Service on additional details of fiscal documentation come into force. And they also affected the correction check.
Evgenia Dubkova, leading expert of the Department of Small and Medium Business, understands the issue
Amendments July 3
Law No. 192-FZ added to the legislation on cash registers only that a correction check must be punched if the cashier sold the goods without a cash register or violated the rules of working with the cash register.
Many experts hastened to declare that now any error in working with cash registers needs to be issued a correction check. For example, if a check contains an incorrect VAT rate or an incorrect taxation system, we issue a correction check.
That is, as before, the correction check must be punched when making adjustments to calculations that were made earlier. The check is generated after the report on the opening of a shift is generated, but no later than the report on the closure of a shift is generated. The departments have not yet given any other official explanations on this matter.
So, if an error is made in the calculation amount, then a correction check takes place. Moreover, it will be required if you find unaccounted (or inflated) revenue at the end of the shift and later (the next day, week, month).
Question: Is it necessary to run a correction check if our courier refunded the purchase through the Pos terminal, but forgot to run the check? Yes, it is necessary. Such a document can be issued after the end of a shift with any past settlement date.
Question: The cash register has broken down, but we have not stopped selling goods. What to do now with the receipt, how to reflect it at the cash register?
If this is not a massive technical failure, then run a correction check for each operation and report the adjustments to the Federal Tax Service.
If the cashier noticed an error in the payment amount immediately, there is no need to use a correction check. In the case of an excess amount, it is enough to issue a check with the sign “return of receipt” and punch the correct document with the sign “receipt”. Likewise, if the amount is erroneously underpaid, nothing prevents you from immediately giving the corrected check to the buyer (without issuing a correction check).
Question: Our employee, instead of a check for 500 rubles, punched a document for 5,000 rubles. Should I issue a refund to the buyer for 4,500 rubles?
No, a refund must be issued for 5,000 rubles. The money for the goods is returned not partially, but in full. For the amount of 5,000 rubles, punch out a check with the sign “return of receipt”, and then knock out the correct check with the sign of “receipt” for 500 rubles.
A correction check will not be required when correcting errors that are not related to the settlement amount. For example, if the cashier indicated cash instead of non-cash payment, an error was made in the TIN, VAT was erroneously allocated or not allocated.
However, in addition to this, in order to protect yourself from sanctions, report the mistake you made and have it corrected to the tax office. This must be done electronically through the CCP office.
Question: The cashier knocked out a receipt for the wrong service. He immediately noticed the mistake and issued the check again with the correct name of the service. What to do with a bad check?
Please checkout the return. In this case, there is no need to hit the correction check. The cashier needs to issue a regular check with the required details that were reflected in the check with the erroneous service. In this case, the check must have the “return of receipt” attribute.
Requirements for a check
The correction check must contain: document name, number, date, time, name and INN of the company, cash register and fiscal drive numbers, place of settlement, fiscal sign (clause 5 of Article 4.1 of Law No. 54-FZ).
In addition, there are additional details that such a check must contain. They are shown in Table 30 of Appendix No. 2 to Order No. ММВ-7-20/229 of the Federal Tax Service of Russia dated March 21, 2020 (as amended both before and after August 6, 2020).
Based on them, the correction check must necessarily contain such details as: the type of correction and the basis for the correction.
At the same time, as amended by Order of the Federal Tax Service of Russia No. ММВ-7-20/229 dated March 21, 2020, valid until August 6, 2020, the name, date and number of the document that served as the basis for the adjustment must also be included in the correction check.
The legislation on CCP does not impose any requirements for such a basis document. For example, an explanatory note from a cashier could serve these purposes. In it, the cashier must indicate the reason why the cash register check was entered with an error in the calculation amount, and why the error was not corrected in a timely manner in the presence of the buyer.
to CEO
Beta LLC
A.I. Petrov
from Yudina Svetlana Vladimirovna,
working as a cashier-operator
EXPLANATORY NOTE No. 2/1
On June 11, 2020, I issued the buyer a cash receipt for an amount greater than the purchase amount due to a malfunction of the cash register. This malfunction in the operation of the cash register was not detected by me at the time of issuing the check to the buyer due to my increased busyness at that moment - there were a lot of customers whom I was in a hurry to serve, and the second cashier was on his lunch break.
06/14/2018 ________________ S.V. Yudina
Since August 6, 2020, the requirements, in particular for the description of the adjustment, have changed. After this date, in the correction check, in addition to the description of the correction, it is enough to indicate the date of the independent adjusted calculation. Determine it depending on the version of the fiscal document format (FDF).
The “date of the adjusted calculation” detail in a check that does not have the “FFD version number” attribute or has a variable value equal to “2” (i.e. FFD version 1.05) must contain information about the date of the document that is the basis for the correction. For example, the date of the explanatory note.
