Erroneously punched cash receipt - resolving situations using various examples

Answer

Control and supervision of compliance with the procedure for using cash register systems by organizations and individual entrepreneurs is carried out by tax authorities. The moratorium on conducting inspections of the procedure for using cash registers expired on December 31, 2020. In this regard, as of January 1, 2021, tax authorities resumed inspections of compliance with the requirements of the legislation of the Russian Federation on the use of cash register equipment.

The Federal Tax Service brought to the attention that the information received by the tax authorities will be used in carrying out relevant control measures after the moratorium on inspections is lifted.

Punishment can be avoided. To do this, you need to voluntarily report the offense to the tax authority or generate a cash correction receipt.

With the introduction of a moratorium on inspections in 2021, the regulatory legal acts of the Russian Federation related to the adjustment of the rules for the limitation period did not change.

Thus, in accordance with Part 1 of Art. 4.5 of the Code of the Russian Federation on Administrative Offenses, a resolution in a case of an administrative offense cannot be made after one year from the date of commission of the administrative offense for violation of the legislation of the Russian Federation on the use of cash register equipment.

How to correct an error on a cash receipt

To correct an error in a check, in some cases you need to punch a correction cash receipt.
It must be completed no later than the shift closing report. Cases in which a correction check is punched are established by the Law on Cash Registers (Clause 4, Article 4.3 of the Law of May 22, 2003 No. 54-FZ). This check is needed if:

the cash register did not register the revenue (for example, they forgot to punch the check or punched it for a smaller amount);
The CCT was used in violation of the law.

Responsibility for non-registration of cash registers

The company uses FDF version 1.1

If you are using FFD version 1.1, when correcting an error in a previously punched check, a correction check is required. It is not necessary to generate it on the same cash register on which the erroneous calculation was made. To do this, you can use any cash register registered to the company.

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The adjustment check must contain enough information to allow tax officials to identify the calculation for which you are making the correction. For example, you need to indicate the fiscal indicator of an incorrectly formed document.

If you are generating a correction check for a settlement for which the check was not punched, in addition to the required details of the correction check itself, indicate the details of the “unpunched” settlement. In particular, the settlement date, name of the product (work, service), settlement address, etc.

Indicate each amount that needs to be corrected on a separate line on the adjustment check.

But if you made an adjustment to the total amount, in addition to the corrective cash receipts, send to the Federal Tax Service information and documents sufficient to identify each calculation. This is necessary to avoid an administrative fine.

How to avoid fines for cash violations

The company uses FDF version 1.05

If you are using FFD version 1.05, do not generate a correction check when correcting an error in a previously punched check. For example, to correct a check with the “receipt” attribute, first generate exactly the same check, but with the “receipt return” attribute. Indicate in it the fiscal indicator of an incorrect check.

After this, generate a new correct receipt for receipt.

Description of goods

To the seller . In general, the receipt must contain a list of goods sold. In this case, it is unacceptable to indicate a group or enlarged name - it should be clear what exactly was implemented. For example, it is incorrect to indicate “spare part”, “furniture fittings”, etc. on the receipt. It is correct to enter the exact name - “fuel filter”, “door handle”.

But sometimes it is permissible to indicate a general name if the buyer has made an advance payment . Let us remind you that when receiving an advance payment (advance payment), you now also need to issue a cash receipt. And if it is impossible to determine in advance what specific goods or services the amount will be spent on, then you can indicate the name of the group of goods or services. For example, when a client makes a deposit at a beauty salon, you can indicate “cosmetology services.”

It should be remembered that individual entrepreneurs under special tax regimes are not required to indicate the name of goods and services, as well as their quantity, on their receipts, until the beginning of February 2021.

To the buyer . If the check does not contain a list of goods, this does not mean that the document is incorrect. This is not considered a violation when the seller is an individual entrepreneur under a special tax regime. Information about the tax regime is on the check - this is the “SNO” (tax system) parameter. Individual entrepreneurs on OSNO are required to list all goods and their quantity, but in other modes there is no such obligation yet. The exception is excisable or labeled products.

If the receipt does not legitimately contain a list of goods, it is recommended to ask the cashier to create a sales receipt. It just describes the composition of the purchase, the quantity of each product and the cost. This can help if tax officials have questions about the check.

Ask the cashier to issue a sales receipt if there is no product name in the cash register

Seller's name and tax identification number

To the seller . The check must contain the name of the organization (full name of the individual entrepreneur). Moreover, it must exactly coincide with what is indicated in the Unified State Register of Legal Entities (USRIP) . Otherwise, this will result in a fine for the seller. The name is specified once when setting up the cash register.

To the buyer . From the letter of the Ministry of Finance dated August 28, 2014 No. 03-03-10/43034, it follows that in order to recognize expenses for income tax purposes, there must be no significant errors in the primary accounting documents. These are those that make it difficult to identify the seller or buyer, the name of the product or service, as well as their cost. If, for example, the TIN is missing from the receipt, it will be extremely difficult to identify the seller. Therefore, such a check will not be able to confirm expenses.

Check readability

To the seller . The already mentioned Article 4.7 contains a requirement to ensure the readability of the check within six months from the date of formation. The text should be clear, clearly visible, and not blurry. If a buyer complains about an unreadable receipt, the seller may be fined.

To the buyer . If nothing can be understood from the receipt, then it will be very difficult to confirm expenses with such a document. When receiving a check, you should check that it is not blurred, smeared, poorly printed, and so on. There is another difficulty - over time, the checks fade. Alternatively, when making a purchase, you can ask the seller to send it electronically by email - this way the receipt will definitely not be damaged over time. If, however, the check was issued only in paper form, then you can make a photocopy of it and have it certified in the prescribed manner.

There is an application from the Federal Tax Service for checking cash receipts . Its use will make sure that the document is correct and that the costs for it will not be deducted. Sellers should keep in mind that buyers can complain about an incorrect fiscal document through this application. Therefore, you should not hope that the tax authority will not find out about violations of Law 54-FZ.

VAT

To the seller . The VAT rate and amount must be printed on the receipt. The requirement applies to payers of this tax. The rest must indicate in this detail that the amount excludes VAT.

From January 1, 2021, a VAT rate of 20% will be introduced. Corresponding changes must be made to the check details. That is, you will need to program the VAT rate of 20% into the cash register. In addition, in some cases a settlement rate of 18/118 . It should be replaced with a rate of 20/120.

To the buyer . The cash receipt is the primary document confirming the invoice data. And this is important for deducting VAT from the buyer. To avoid unnecessary questions, you need to ensure that the tax amount is highlighted on the checks. If the seller uses one of the special modes, it will be indicated that the amount excludes VAT.

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Question to the auditor

The organization is engaged in retail trade and uses an online cash register (FFD 1.05).
When the buyer paid for the goods with a bank card, the cashier punched the receipt, mistakenly indicating the form of payment as “cash” (instead of “non-cash”). How to fix the error? If the seller uses FFD version 1.05, the error in the calculation form in the cash receipt for “receipt” must be corrected as follows:

generate a cash receipt with the payment attribute “return of receipts”, which will be identical to the erroneous one (including containing the incorrect form of payment “cash”), indicating the fiscal attribute of the incorrect check;
generate a correct check with the payment indicator “receipt”, indicating the fiscal indicator of an incorrect check and the correct form of payment (“non-cash”).

The explanation is as follows.

The general method for correcting errors in a cash receipt (FFD 1.05) was given by the Federal Tax Service of Russia in a letter dated 08/06/2018 No. ED-4-20 / [email protected] It consists in issuing a cash receipt identical to the incorrect one, indicating the opposite sign of calculation, and then issue a correct check. In addition, since there is no cash flow, the settlement amount must be indicated in the “amount on check by counter provision” detail (tag 1217).

However, if it is necessary to correct an error in the settlement form in a cash receipt for “return of receipt” instead of indicating the settlement amount in the “amount on the check by counter provision” (tag 1217), you should reflect the “cash payment amount” (tag 1031) (as was the case in the erroneous check). In the correct cash receipt for “receipt”, tag 1217 is also not used, but “non-cash payment amount” is indicated (tag 1081).

This is due to the fact that the sum of the values of the details “amount on a check (BSO) in cash” (tag 1031), “amount on a check (ASO) non-cash” (tag 1081), “amount on a check (ASO) by prepayment (advance offset)” (tag 1215), “amount on a check (BSO) postpaid (on credit)” (tag 1216) and “amount on a check (BSO) by counter provision” (tag 1217) must be equal to the total amount on the check (the “settlement amount” attribute indicated in the check (BSO)", (tag 1020)) (clause 1 of the note to Table 20 of Appendix No. 2 to the order of the Federal Tax Service of Russia dated September 14, 2020 No. ED-7-20 / [email protected] ). If in a check the settlement amount is simultaneously indicated in tag 1031 (1081) and in tag 1217, the specified ratio is violated.

The user of the online cash register can avoid administrative liability for a violation. To do this, it is necessary (Note to Article 14.5 of the Code of Administrative Offenses of the Russian Federation):

fulfill the corresponding obligation (adjust the check) before a decision is made in the case of an administrative violation;
voluntarily report a violation to the tax office no later than three working days following the day of fulfillment of the obligation (clause 11, clause 9 of the Appendix to the Order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20 / [email protected] ).

In this case, the following conditions must be met:

at the time the user of the online cash register filed an application, the tax authority did not have the relevant information and documents about the administrative offense committed;
the information and documents provided are sufficient to establish the event of an administrative offense.

Source: information system 1C:ITS

Question to the auditor

The organization is engaged in retail trade and uses an online cash register (FFD 1.05). When the buyer paid for the goods with a bank card, the cashier punched the receipt, mistakenly indicating the form of payment as “cash” (instead of “non-cash”). How to fix the error?

If the seller uses FFD version 1.05, the error in the calculation form in the cash receipt for “receipt” must be corrected as follows:

generate a cash receipt with the payment attribute “return of receipts”, which will be identical to the erroneous one (including containing the incorrect form of payment “cash”), indicating the fiscal attribute of the incorrect check;
generate a correct check with the payment indicator “receipt”, indicating the fiscal indicator of an incorrect check and the correct form of payment (“non-cash”).

The explanation is as follows.

fulfill the corresponding obligation (adjust the check) before a decision is made in the case of an administrative violation;
voluntarily report a violation to the tax office no later than three working days following the day of fulfillment of the obligation (clause 11, clause 9 of the Appendix to the Order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20 / [email protected] ).

In this case, the following conditions must be met:

at the time the user of the online cash register filed an application, the tax authority did not have the relevant information and documents about the administrative offense committed;
the information and documents provided are sufficient to establish the event of an administrative offense.

Source: information system 1C:ITS