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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.
Registration of a receipt return receipt
Such an operation will be needed when the originally issued check erroneously indicated more funds than required (when using FFD 1.05). Returning the receipt for an incorrectly punched check will return the situation to the starting point. The new receipt should reflect data similar to that indicated in the erroneously punched cash receipt. A new cash receipt is then issued with the correct information. That is, in this case, unlike correction, the operation is not corrected, but is completely canceled.
Important! Hint from ConsultantPlus A return check is also used when paying the buyer money for a returned product, regardless of which version of the FFD you are using. See K+ for more details. Trial access is available for free.
When registering a receipt return transaction, you should reflect the fiscal sign of an erroneous KKM check so that tax authorities do not require additional explanations and a copy of the buyer’s application for a refund of the money paid.
It is important to understand that this operation does not have to be done on the day of the error, since the corresponding restriction is not established by law. If the error is not corrected at all, then sanctions may be applied under Part 4 of Art. 14.5 Code of Administrative Offenses of the Russian Federation.
A similar operation can be used to eliminate other errors in the receipt that are not related to understatement of revenue. An example of such a situation could be failure to reflect VAT on a receipt when it should be indicated. In such a situation, you should also complete the receipt return operation before the inspectors discover the error.
You should not issue a refund of receipt to eliminate transactions carried out during the period of communication interruptions, since such phenomena do not affect the operation of the cash register. The fiscal drive stores the necessary information for 30 days and will independently forward it to the OFD when the connection is established. Carrying out a duplicate operation in this case will entail the need to issue a correction check.
In addition, watch the video in the material “How to make a refund for a purchase at an online checkout?” .
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 2021 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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Incorrect cash register receipt - basis for correction
All people make mistakes, but only those who never work make mistakes.
Cashiers working with new online cash registers have not been spared the same common practice. To understand the algorithm for correcting an erroneously punched check, you need to refer to the provisions of the law “On the use of cash register equipment (KKT/KKM) when making cash payments and (or) payments using payment cards” dated May 22, 2003 No. 54-FZ. Changes in calculations that have already been made will require their correction or refund. For this purpose, separate online cash register operations with the same names are provided, accompanied by the production of special documents - a correction check or a receipt return check.
Therefore, the answer to the question: “How to issue an erroneously punched check” is this: it is necessary to carry out an operation to correct previously made calculations or return the receipt.
Important! The correction scheme using a correction check is acceptable when the user uses fiscal document formats version 1.1. When using version 1.05, to correct an error in the form of an incorrectly generated cash receipt, the correction check is not applied, but a check with the calculation attribute “return of receipt” is used (letter of the Federal Tax Service dated 08/06/2018 No. ED-4-20 / [email protected] ).
You will have to adjust your online cash register calculations if you have:
- errors that resulted in excess amounts being processed at the cash register;
- inaccuracies that influenced the occurrence of shortages.
Next, we will explain why it is necessary to correct errors in online checkout calculations.
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Tax officers are able to remotely discern errors in cash calculations
The use of online cash registers brings fiscal interaction between merchants and tax authorities to a new modern level. Now the latter do not have to come out for inspection to identify errors in cash calculations. This is achieved through the exchange of information between 4 participants in the process:
- buyer;
- owner of an online cash register with a fiscal drive;
- serving the specified owner as a fiscal data operator (FDO);
- authorized officials of the Federal Tax Service.
When purchasing a product, the buyer receives a KKM receipt. He has the right to check his details through a special application and send information about the violation to the tax authorities. The cashier working at the online cash register transmits information about the punched check to the OFD. The latter accepts this information, confirms the fact of receiving the data and stores it. The main purpose of the OFD is a connecting link between the owner of the online cash register and the tax authorities, to whom he sends the received information within the prescribed time frame.
In the process of monitoring the information received, the tax service identifies offenses, sends the owners of cash registers the instructions necessary to comply with them and holds them accountable.
This is a brief summary of the modern process of interaction between the tax authority and other persons involved in the procedure for using online cash registers. If a check is entered through an online cash register by mistake, it may be visible to the tax authorities. It is advisable to resolve the error before it comes to their attention.
To get more information about interacting with tax authorities, read the article “How to get a tax deduction when purchasing an online cash register?”
What to write in an explanatory note
The explanatory note addressed to the director reflects:
1. Information about the addressee of the explanatory note (as a rule, this is the name of the employing company, full name of the immediate supervisor of the cashier or director of the company).
2. The name of the document is “Explanatory note about an incorrectly punched cash receipt.”
3. First-person explanations containing:
- information about the action taken, indicating the date and time;
- information about the cash register on which erroneous actions were performed (model, serial number, information about the fiscal drive);
- statements about the reasons that prompted the cashier to make mistakes when punching a cash receipt.
The document is marked with a date and the cashier's signature. It would also be useful to include a column indicating receipt of the document by the addressee.
You can download a sample explanatory note about an incorrectly punched check in the structure we considered from the link below:
If you incorrectly entered the amount on the cash receipt, the wording in the explanatory note will be different. The explanatory note template can be viewed in ConsultantPlus. Study the material by getting trial access to the K+ system for free.
Results
Making a mistake when working with an online cash register is not a reason to panic. It is important to notice and eliminate such an error before the tax authorities pay attention to it. In this case, there will be no liability for the violation. Elimination, depending on the type of error, is formalized either by a correction check or by a receipt return operation. If the defects in working with the cash register are not corrected on time, sanctions may be applied by the tax authority.
If you need to deregister an online cash register, read the article “What does an application for deregistration of a cash register machine look like - a sample.”
Sources:
- Federal Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making payments in the Russian Federation”
- Order of the Federal Tax Service of Russia dated March 21, 2017 N ММВ-7-20/ [email protected]
- Code of Administrative Offenses of the Russian Federation
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
The cash receipt was entered incorrectly: why do you need an explanatory note?
An explanatory note is a document originating from the field of labor law.
In accordance with Art. 192 of the Labor Code of the Russian Federation, for improper performance of labor duties, the employer has the right to apply disciplinary sanctions to employees. But before making such decisions, he must request written explanations from the employee regarding the actions taken (Article 193 of the Labor Code of the Russian Federation). A cashier's mistake when punching a cash receipt may just be an example of improper performance of duties. The use of cash registers is closely related to tax legal relations. The cashier's explanatory note is a valuable source of data during a tax audit of a store (and a possible legal dispute), since it allows the Federal Tax Service inspector (or the court) to establish the circumstances of the non-use of cash registers in the manner prescribed by law.
Failure to use cash registers is a reason to believe that the taxpayer has underestimated the tax base by failing to correctly fiscalize revenue. In addition, the non-use of cash registers is in itself a serious violation of the laws governing settlements between business entities and individuals (primarily the Law “On Cash Registers” dated May 22, 2003 No. 54-FZ). There are serious fines for such a violation.
The contents of the note may become an argument against sanctions being applied to the store.
If you have access to ConsultantPlus, find out what to do if you find an error in your cash register receipt. If you don't have access, get a free trial of online legal access.
Let's look at how to correctly write an explanatory note about an erroneously punched check.
