Correcting errors made when generating cash receipts

From July 1, 2021, all organizations using the general tax system and simplified tax system, as well as companies and individual entrepreneurs selling excisable goods are required to use online cash registers (individual entrepreneurs on PSN and UTII until July 1, 2021, use online cash registers only on a voluntary basis) . In this article we will tell you about an erroneously punched check at an online cash register and give instructions on how to correct the document.

Online cash registers differ from regular cash registers in that they are equipped with fiscal memory (fiscal storage), which daily transmits information about the organization’s revenue to the tax service through special OFDs (fiscal data operators). Since this innovation has only been in effect for six months (since January 1, many organizations began using online cash registers), and officials have not yet given official explanations or instructions about possible situations of using online cash registers, the question of possible errors remains open.

For example, how to return goods at the online checkout and whether it is possible. How is this formalized in terms of documentation, etc. We will try to answer these and many other questions related to errors made using new cash registers. For ease of understanding the topic, all subsections are written in table form in question-and-answer form.

In what case will you not be fined for a mistake?

If the user of the online cash register corrects the violation himself, he may be released from liability (note to Article 14.5 of the Code of Administrative Offenses of the Russian Federation). A fine can be avoided if you correct the violation before the Federal Tax Service itself finds out about it.

Thus, if you find an error or pay the buyer not through the cash register, hurry to draw up a correction or refund check.

The details of correction checks are given in table 30 of the order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/ [email protected] The details of return checks are also in table 4.

How to generate a correction check is described in the Methodological Recommendations of the Federal Tax Service of Russia dated 08/06/2018 No. ED-4-20/ [email protected]

Refund if a document is entered incorrectly at the online checkout

Using the online cash register, return transactions are processed:

If a violation is detected before the shift of the cashier on duty is completed (before the summary Z-report is completed) using a return check. The completed document for the return of receipts along with the Z-report containing indicators of the enterprise’s revenue for the day or day (24 hours) of work is sent by the operator to the tax structure department. The transmitted report contains an explanation indicating the original erroneous document; as a result, the amount indicated in the document is subject to deduction from the total revenue for the day.
When returning money not on the day of purchase of the product, but within 14 days from the date of purchase, in accordance with the law on the protection of consumer rights, when the cashier on duty issues a cash order for expenses (RKO) and issues money from the main cash register. First, the cashier accepts from the buyer the application he has drawn up outlining the problem and checks the compliance of the passport data specified in the application with the document presented by the citizen.

For your information! A return receipt can only be issued on the day of purchase when a new model of cash register is used. For all return options, it is recommended to draw up a statement on the return of funds (similar to the KM-3 form on the return of money to customers for unused or erroneously punched cash register receipts), which, together with erroneous cash register receipts (glued to a blank paper sheet), an explanation and documents for Z- The report is sent to the company's accounting department.

Form KM-3 can be compiled only in the form approved by the Resolution of the State Statistics Committee of the Russian Federation (No. 132, December 25, 1998). The enterprise has the right to develop another document for processing a refund, but the use of KM-3 will not be a violation, despite the optionality of the form (letter of the Ministry of Finance of the Russian Federation No. 03-01-15/54413, 09.16.2016).

If the buyer paid for the purchased goods using a payment card, then the funds are also returned in cashless form to the card (CBR instructions No. 3073, 10/07/2013). When transferring money not on the day of purchase, the buyer must fill out an application and present his own passport, and the cashier returns the funds and transfers a package of documents to the accounting department (act, explanation, Z-report).

Attention! Failure to eliminate violations related to the return of money at the online cash register entails the application of sanctions against the enterprise under the Code of Administrative Offenses of the Russian Federation (Article 14).

What does the format of fiscal data have to do with it?

To correct the error correctly, you will have to find out which version of the fiscal data format (FDF) the cash desk uses to draw up documents. In general, in FFD 1.05 errors are corrected with a return check, and in FDF 1.1 with a correction check. But if the mistake is that two receipts were knocked out for one purchase, then different rules apply. We have summarized everything in a table.

How to correct errors depending on the FDF

error type	FFD 1.05	FFD 1.1
Error in details (cost, VAT, name of product or service, payment method, SNO)	Returned check	Correction check
Two receipts for the same purchase, buyer at the cash register	Returned check	Returned check
Two receipts for the same purchase, the buyer left	Returned check	Correction check

You can see which version of the fiscal data format (FDF) the cash register uses to generate documents in two ways: in the report on the opening of a shift at the cash register and in your personal account Kontur.OFD. To view the FFD in your personal account, in the “Cash Offices” section, upload the list of cash registers into Excel. The format will be indicated in the FFD column opposite the desired cash register:

Happy exceptions in 54-FZ

There are not many exceptions and those who are completely free from the use of cash registers, and if several types of activities are carried out, among which there are preferential ones, then for the rest you still need to use an online cash register.

Due to the fact that in 2021 many products fall under the label, some individual entrepreneurs and organizations lose the right to apply a patent, and with it the right to work without a cash register.

By the way! In 2021, it is impossible to take into account the costs of purchasing cash registers when calculating UTII.

There is no need to buy cash registers: settlement participants exchanging exclusively non-cash payments, NAP payers, municipal institutions providing cultural services to the population, retail outlets in remote and hard-to-reach areas (lists are established by the constituent entities of the Russian Federation).
Work without a cash register is allowed:
in relation to a patent, although not all types of activities fell under the benefit (clause 2.1 of Article 2 of Law 54-FZ).
Homeowners' associations, SNT and a number of others, they are exempt from online cash registers in terms of payments made not in cash (by cards).
Single entrepreneurs are temporarily (until July 1, 2021) exempt from using the cash register if they sell self-made products, provide services, or perform work (Clause 1, Article 2 of Law No. 129-FZ of 06/06/2019).

Other exceptions are specified in Article 2 of Law No. 54-FZ. When you receive an advance payment within a month, offset the advance or return it for housing and communal services, security and some others (see clause 2.1 of Article 1.2 of Law 54-FZ), you can issue one check indicating all transactions for the calendar month. The document is generated no later than 10 calendar days after the end of the month.

Note! If a check is cleared once a month, there is no need to hand it over to the client.

Which check to generate if you made a mistake

Algorithm for FFD 1.05

Correct mistakes with a refund check . Such a check can be generated within any shift: today, tomorrow and at any other time as soon as you discover an error.

Sign of calculation. A refund check neutralizes the error, so the settlement indicator in such a check must be “reverse”. If the check being corrected had the “receipt” sign, make the canceled check with the “receipt return” sign. If for expenses, then - return of expenses.
Payment method. The Federal Tax Service recommends writing “counter provision” as a payment method. This means that the client’s money was not returned. If there was a refund, please indicate how: cash or non-cash.
Additional details of the check - Indicate the fiscal attribute (FPD or FP) of the erroneous check. Through the FPD, you link the return receipt to the erroneous receipt. The Federal Tax Service recommends indicating the FPD of the erroneous check in the additional details of the return check (tag 1192). But it has the lowest obligation, because it may not be in the cash register software (Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20 / [email protected] ).
All other details of the check must be the same as in the erroneous check, even incorrect information.

Generate a correct check. The settlement indicator will be similar to the indicator in the incorrect check. Duplicate all the details from the erroneous check except the incorrect ones and indicate the correct data.

When you generate a correct check, notify your inspection office. In the application, describe the error, describe how it was corrected, and indicate the FID of the checks, if this could not be done on the check itself. The application can be submitted in person, sent by mail or email. The Federal Tax Service may fine you if it discovers an error before you correct it and report it.

Monitor the cash registers in Kontur.OFD and correct cashiers’ errors in a timely manner. 3 months free.

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Algorithm for FFD 1.1

Correct errors with a correction check. First you need to cancel the error with a correction check . And then generate a correction check with the correct data.

What to consider when filling out the data?

Each corrected amount must be given on a separate line.
The calculation sign must be “reverse”. If the erroneous check had the “receipt” sign, make a correction check with the “receipt return” sign. If for expenses, then - return of expenses.
You need to transfer all the details from the erroneous check, including those in which you made a mistake, to the correction check. Additionally you will need:

Props and tag	What to indicate
Correction type (1173)	“Independent operation” or “0” - means you adjust the check yourself, and not as prescribed by the Federal Tax Service
Description (1177)	In any form, the reason for the correction, for example, “Error in indicating VAT”
Initial settlement date (1178)	When a bad check is bounced

Additional details of the check - indicate the fiscal attribute (FP or FPD) of the erroneous check. Using this information, the tax office will understand which check is being corrected.

Generate the correct correction check.

The sign of settlement is the same as in an erroneous check.
Transfer all the information from the check being corrected, but with the correct data.
Correction type, correction description and date - everything is the same as in the correction check, see the table above.
Additional details of the check - indicate the fiscal indicator of an incorrect check. This is done in order to tie together all the checks generated to correct the error.

If you corrected the check with a total amount, draw up a statement listing all the corrected checks and attach it to the application. According to the note to Part 15 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, there is no need to notify the Federal Tax Service in writing if a correction check has been applied.

But a fine can be avoided only if, based on the information from the check, “events of an administrative offense” can be established. When the correction is made as a total amount, the information on the receipt is not enough for this. Therefore, in our opinion, a detailed act and statement is needed.

There will be fewer errors if you set up the cash register correctly. The Kontur.Market cash register program reminds you to scan the product, warns about discrepancies and creates correction checks if the cashier still makes a mistake.

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

Which check should I generate if I didn’t pay through the online cash register?

Algorithm for FFD 1.05

Create an act : list in it all calculations without cash register with the date, name of the product, price, quantity, value and the reason why the cash register was not applied. Assign a number and date to the act.

Then generate a correction check . The calculation attribute is “Receipt” - if the cash register was not used when accepting money, “Expense” - if the cash register was not used when paying out money, for example, when accepting scrap metal.

Reason for correction:

“Independent operation” - if you discovered the error yourself;
“As prescribed” - if the Federal Tax Service discovered the error before you and ordered it to be corrected.

The document for the basis for the correction is the number of the act or order of the Federal Tax Service.

Indicate the document date of the basis for the correction.

Algorithm for FFD 1.1

Generate a correction check .

In the calculation attribute, indicate “Receipt” - if the cash register was not used when accepting money and “Expense” - if the cash register was not used when paying out money, for example, when accepting scrap metal.

Reason for correction:

“Independent operation”, if you discovered the error yourself;
“As prescribed”, if the Federal Tax Service discovered the error before you and obliged you to correct it.

Indicate the number of the tax authority's order only if you are making a correction at the request of the Federal Tax Service, and the date of the violation. Also indicate the name of the product, work, service, payment address and other details in accordance with the order of the Federal Tax Service of Russia dated 04/09/2018 No. ММВ-7-20/ [email protected]

Each adjusted settlement amount must be reflected in the correction cash receipt on a separate line.

Mandatory application

Almost all organizations and individual entrepreneurs in commercial activities are required to use online cash registers. Information about the transactions performed goes to the OFD center (fiscal data operator), and from there the information is transferred to the Federal Tax Service. Those. If mistakes are made, then the tax office receives inaccurate information and the situation must be corrected promptly.

Only a cash register included in a special register can be used, the same with fiscal drives and OFD. The use of other equipment is equivalent to not using the cash register. The penalties for violating the operation of cash register systems are quite impressive:

The cash register is incorrectly registered or does not comply with the requirements of Article 4 of Federal Law No. 54 of May 22, 2003. From a simple warning to a fine for a legal entity from 5 to 10 thousand rubles, for an official - from 1.5 to 3 thousand (clause 4, article 14.5).
Outdated technology is used or is not used at all in the required cases. Those. either you continue to use a cash register, which, for example, does not have a modern fiscal drive, does not transmit data to the Federal Tax Service, or there is a cash register, but it is not always used.

Fine for an organization - from 75% to 100% of the amount of checks (minimum - 30 thousand rubles) + administrative fine for officials - from 25% to 50% of the amount (minimum - 10 thousand rubles).

There are settlement participants who can do without an online cash register or who have received a deferment.

FAQ

The payment method was confused: instead of “cash” they indicated “non-cash”. What to do?

In FFD 1.05, correct the error with a refund check, in FDF 1.1 - with a correction check. Since 1.1 is not yet widely used, we’ll talk about 1.05. To correct the error, issue a check with the attribute “Return of receipt” with the payment type “Cash”, and then generate a correct check with the attribute “Receipt” and the payment method “Non-cash”. After this, notify the Federal Tax Service about the correction.

The cashier does not allow you to enter additional check details. What should I do?

The additional check detail (1192) has the lowest requirement, that is, it may not be on the check. If it is impossible to indicate the details for technical reasons, this will not be considered a violation (Appendix No. 2 to the order of the Federal Tax Service of Russia dated March 21, 2017 No. MMV-7-20 / [email protected]

When returning, instead of the “Return of receipt” attribute, the cashier indicated “Return of expense”. What to do?

Generate a check for “Expense” with the same data as the erroneous check, and indicate the FPD of the first check. And then create the correct check.

Operations using the old cash register

Another interesting situation in terms of making amendments to fiscal data arises when an old-style cash register was temporarily operating in a store, since the suppliers did not have an online cash register. After installing the online cash register, do I need to run a correction check for the entire amount that was received from clients during the absence of the new cash register? Tax authorities believe that in this case a corrective document is not needed. However, if the organization nevertheless decides to formalize it, it would be correct to break down each transaction separately, and not as a total amount. This means that the number of corrective documents should not differ from the number of settlements with customers.

How to generate a correction check in the cash register module of Kontur.Market (FFD 1.05): step-by-step instructions

In the upper left corner of the checkout screen, click the menu icon.

Next, you can work in any of two sections: “Information” or “Receipts”. In both tabs you need to select the “Adjustments” tab.

We will describe the creation of adjustments in the “Receipts” section. Going to the “Adjustments” tab, click “Create adjustment”:

Fill in the fields in the window that opens. All items are required except the “Reason” field. The sequence of actions depends on the format of fiscal documents (FDF) that the cash register supports - these are formats 1.05 and 1.1. The updated Market cash module uses only format 1.05.

Required details

A large number of errors are associated with incorrect settings of the cash register. Article 4.7 of Law 54-FZ establishes a set of mandatory data. In addition to the standard details, it is necessary that the cash register receipt contain a place, a payment indicator, information about the product, and the VAT rate.

Due to the specifics of the operation of online cash registers, the document must also contain special information: a website for authentication, a mobile phone number or e-mail, if the buyer has expressed a desire to receive documents in electronic form (notified in advance), a QR code.

Pay special attention to programmable changeable information: position and full name of the cashier (except for non-cash payments via the Internet, when there is no specific person, and the check is generated automatically)

Important! When selling a marked product, you must indicate its code. Information about the sale will be sent to the OFD and the Honest Sign system for accounting and movement of goods.

Individual entrepreneurs applying special tax regimes (STS, patent, UST, UTII), in accordance with paragraph 17 of Article 7 of Federal Law No. 290-FZ of July 3, 2016, may not indicate the name and quantity of goods (work, services).

The list of required details may be wider. In particular, the paying agent indicates the amount of his remuneration. When making settlements with organizations and individual entrepreneurs, their data is added: TIN, name (full name). Depending on the specifics of the operation, information about the country of origin of the goods, excise tax and customs declaration number will be required.

General procedure

Find out which FFD is used at your checkout. To do this, find the report on the opening of the shift and look at the details “FFD CCP”:
if 2 is specified, then the cash register generates checks in format 1.05,
if 3 - then format 1.1.
If you did not use cash register during the calculation, generate a correction check (the FFD format is not important).
If there is an error in the receipt:
for FFD 1.1 - correct the erroneous check with a correction check.

A correction check allows you to avoid a fine for not using a cash register or using a cash register with errors. Please note that you are allowed to generate a correction check at any cash register, and not necessarily at the one where the incorrect calculation was made or which was not applied.

A fine for a blank check (non-use of a cash register), for the use of a cash register that does not meet the established requirements, or for the use of a cash register in violation of the procedure for registration, re-registration and application, as well as for failure to forward (non-issuance) a cash receipt to the buyer (client) can be avoided. To do this, you need (note to Article 14.5 of the Code of Administrative Offenses of the Russian Federation): 1) voluntarily fulfill the obligation, for non-fulfillment or improper fulfillment of which administrative liability is provided, before a decision on an administrative offense is issued; 2) voluntarily, within three working days from the date of fulfillment of the obligation, report to the tax authority through the cash register office about the offense committed (clause 7, clause 1, clause 2, clause 11, clause 9 of the Appendix to the Order of the Federal Tax Service of Russia dated May 29, 2017 N ММВ-7-20/ [email protected] ). At the same time, the following conditions must be met: • at the time of receipt of the application, the tax authority did not know about the administrative offense committed; • the information and documents provided confirm the fact of the offense. To correct violations, as a rule, you need to punch correction checks. When generating a correction check, it is necessary to ensure that it contains sufficient information to accurately identify the specific calculation in respect of which the correction is applied (Letter of the Federal Tax Service of Russia dated August 6, 2018 N ED-4-20/ [ email protected] ). Thus, in the case of correction only by the total amount of settlements: • if fiscal document formats of versions 1.05 and lower are used - in addition to correction checks and (or) new cash receipts generated to correct incorrect cash receipts, it is necessary to send information and documents to the tax authority, sufficient to establish each event of an administrative offense (i.e., identify each specific settlement); • if fiscal document formats version 1.1 are used, in addition to correction checks, such information and documents are sent so that the tax authority can clearly apply the provisions of the note to Art. 14.5 of the Code of Administrative Offenses of the Russian Federation regarding exemption from liability.

Let us examine in more detail the algorithms of action in a given situation.