The main difference between online cash registers is the presence of a fiscal type drive, which on a daily basis transmits information about the revenue received by the organization to the tax structure through special fiscal data operators (FDOs).
The use of an online device is mandatory for enterprises operating under general or simplified taxation systems (,), as well as those selling excisable products.
It is planned to include other categories of taxpayers, including individual entrepreneurs, in the mandatory use of the innovation in stages from the middle of this year (from 07/01/2018) and next year (from 07/01/2019). An exception is made for organizations and entrepreneurs engaged in activities specified in the list approved by regional government bodies (Federal Law No. 54, 05/22/2003).
Calculations at the online cash register are subject to mandatory adjustments in cases where errors occur that lead to excess amounts being posted through the cash register or money being lost.
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 completion of the shift of the cashier on duty (before the summary cashier is knocked down) 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 receipts), which, together with erroneous cash 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).
Correcting data entry errors at the online cash register
If a data entry error is detected at the online cash register (a receipt has not been issued, some items are missing on the receipt) due to the fault of the cashier or due to a technical malfunction of the machine, a correction check is generated.
The purpose of the procedure is to bring real sales information into conformity with those subject to accounting in the National Tax Service (fiscal). You can make adjustments to decrease or increase sales volume at any time after an error is discovered. There are two possible situations.
Situation 1. If the cashier returns a cash document for an amount less than what was actually received, a situation arises where unaccounted sales revenue appears. Tax authorities may interpret this fact as concealment of the share of income subject to taxation and illegal non-use of cash registers.
In order to avoid penalties for tax payments, you need to generate a correction check. If an error is discovered on your own, the punched check, along with the act and an explanatory note containing the time and date of the error, is sent to the operator (OFD).
After which the organization (at its own request, but not necessarily) can contact the Tax Service department and notify that a discrepancy has been detected and eliminated. Upon receipt of an order from a tax structure that has received information about unaccounted sales, a correction check is generated indicating the NS order as the basis, which is sent to the operator and to the TS along with the organization’s obligation to pay a fine (Article 14 of the Code of Administrative Offenses of the Russian Federation).
Situation 2. If the cashier punches a cash document for an amount greater than actually received, an excess of sales proceeds over fiscal data (shortage) is formed. Creating a correction check is not mandatory due to the absence of suspicion of non-use of cash register equipment. The cashier should punch a document for the return of receipts for the missing amount and prepare an explanatory note explaining the reason for the lack of money in the cash register.
When a check for an incorrect amount was punched in the presence of the buyer, it is also possible not to create a correction check. The employee generates a document for the return of receipts in the amount of an erroneous amount, and then punches a cash document for receipts in the correct amount. The correct check is handed over to the buyer, the incorrect one is returned to the cashier, and the correct data will be sent to the OFD and TS.
For your information! If necessary, a correction check should be created in the interval between the creation of a report on the opening of a shift and a report on its closure (letter of the Ministry of Finance of the Republic of Kazakhstan No. 03-01-15/28914, 05/12/2017). But this does not mean that corrections cannot be made after the shift that made the error ends.
When closing the next shift, the amounts corrected in cash documents and checks are used by the fiscal drive to generate final information for the shift (Federal Law No. 54, 05/22/2003). Therefore, creating a correction check after the end of the shift is acceptable, provided that it reflects the moment the violation was committed (date, time). For example, a document drawn up on 10/11/17 to correct an error made on 09/02/17 may contain a description of the correction in the form: “A cash receipt with an incorrectly specified amount was generated at 10:10 on 09/02/2017.”
Informing tax authorities about adjustments
Taxpayers are required to transfer information and documents to the Federal Tax Service offices in electronic form through cash register offices in accordance with the legislation on the use of cash register equipment (Article 5 of Federal Law No. 54).
But legislative norms do not contain obligations for cash register users to inform the tax authority about self-made adjustments to fiscal data. All fiscal documents, including adjustments, are subject to transfer to the tax structure through a special fiscal data operator (Article 1 of Federal Law No. 54). In this way, the tax authority accumulates information about all corrections made to the online cash register.
Attention! The taxpayer is exempt from liability for violations in the area of using cash registers (Federal Law No. 290, 07/03/2016) if he voluntarily notified the Federal Tax Service about the use of a cash register that does not meet the established requirements, or about violation of the terms and procedure for registration/re-registration/application of cash registers established by Federal Law No. 54. Simultaneously with notifying the tax authorities, the organization must provide confirmation that the alleged violation has been eliminated (before a decision on an administrative offense is issued).
Many companies and individual entrepreneurs have already started using new online cash registers. The Russian tax portal published a report that talked about the features of using online cash registers in stores. Questions arise regarding the procedure for conducting a correction check. What is this and in what case should such a check be punched?
A correction check is a kind of data correction, a correction of the amount of revenue received. For example, an item was sold for 520 rubles, and the cashier punched a check for 620 rubles. An error was made and the amount of revenue was overstated. Or, on the contrary, the amount of 250 rubles was broken, which led to an underestimation of the amount of revenue.
To avoid such discrepancies, you need to put the cash register in order and remove discrepancies using a correction check.
1. The first situation is when the seller accidentally asked for more money than he actually accepted from the buyer. Is this situation “scary”? No, because there will be a shortage at the cash desk, there will be no surplus (namely, by the amount of the surplus, we can say that there was a fact of non-use of the cash register).
In this case, you can issue a check for the refund of the amount by which the cashier made a mistake and that’s it. And the actual data will coincide with the amount of cash in the cash register.
2. Situation two, when the check was mistakenly punched for an amount less than necessary. An accidental mistake can lead to dire consequences. Because there will be a surplus at the cash register, which indicates the fact of non-use of cash register equipment. What to do in this case?
The cashier needs to draw up a memo indicating the date and time of the error and write the reason for the error. This memo must have a date and number, like any other document. Next, based on the compiled memo (which has its own number and date), make a correction to the check. And in the correction check the number and date of the memo should be indicated. In the correction check, the cashier indicates the calculation attribute “receipt” and the type of correction “independent operation”.
What to do if the seller discovers an inaccuracy or error in the presence of the buyer? This situation is not as complicated as the one we wrote about above. As a buyer, if you see your mistakes, you can make a “receipt return” for the incorrect amount and issue the correct check. And the correct check can be handed over to the buyer, but the wrong one can be destroyed.
Ast Maria
Good afternoon, we have made a receipt correction check. Since one day, the amount of 1000 was transferred through the terminal, and 900 rubles through the cash register by bank transfer.
We made a receipt correction check for 100 rubles. Thus, in the OFD the amount of revenue increased by 100 rubles. But in the Z-report, the amount of revenue did not increase by this amount. How then can we reflect the amount of revenue in the program if these 110 rubles never pass through the network? Increase the retail report based on just a correction check for this?
I would be very grateful if someone could explain....
A receipt entered incorrectly at an online cash register is not uncommon. There is no need to panic, because the legislation provides not only sanctions for this, but also a way out of this situation. Let's consider the procedure for such a case.
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.
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.
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.
How to correct an erroneously punched check?
Above we found out how to issue an incorrectly punched check and why it is needed. Now let's look at the procedure for making a correction check.
It should be issued in the interval between reports on the opening of a shift in the cash register and the closing of such a shift (without date restrictions).
In paragraph 5 of Art. 4.1 of Law No. 54-FZ and the order of the Federal Tax Service dated March 21, 2017 No. ММВ-7-20/229@ lists the required details of the correction check, including:
- document number, date and time;
- KKM registration number;
- serial number of the fiscal drive;
- place of payment, etc.
The check should correctly reflect the payment attribute, indicating the value “1” (receipt) or “3” (withdrawal) and the type of correction, indicating the reason for the correction:
- “0”—adjustment without prescription;
- “1”—adjustment as prescribed.
Correction of the error must be documented in an accompanying document. It may be an explanatory note from the cashier or an act on the operation to adjust the calculations. The document should reflect the fact of an error in the calculations and the reasons for the adjustment.
A correction check may be needed in the following cases:
- during the initial payment, the cashier wrote less in the check than the buyer paid him;
- the cashier mistakenly did not punch the check;
- The tax authority sent an order, identifying an unaccounted transaction.
The fact of identifying an unaccounted transaction entails liability for the guilty person under Part 2 of Art. 14.5 Code of Administrative Offenses of the Russian Federation. Issuing a correction check before the tax authorities identify this fact can help avoid liability. This follows from the note to this norm.
Registration of a receipt return receipt
This operation will be necessary when the originally issued check erroneously indicated more funds than required. 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.
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?” .
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.
Correction check via online cash register is generated in case of an error in the execution of a trading transaction. That is, if a mistake was made and the check has already been printed, then a correction should be made. The correction check is otherwise called a return document. It is also subject to printing by the fiscal device.
No one is immune from incorrect actions - neither the buyer nor the accountant. The main rule is to notice the error in a copy of the check in time and immediately correct it through correction. Basic procedure for generating an error correction check at the online cash register, explained employees of the Tax Inspectorate. How to apply The cashier and accountant of the organization must know the correction using a check.
List of possible errors
In fact, there are never too many possible mistakes. The most common ones are:
- Confusion in the payment form: instead of the “cash” tab, they may indicate “card”.
- The product price is incorrect.
- There is an error in the quantity of the specified product.
Employees of the regulatory government body believe that the correction should be made at the stage of issuing the main check. Due to the presence of a check for return and correction, many accountants and cashiers confuse their meaning and cannot understand which one needs to be punched when an error is detected. Federal Law No. 54, although it provides general provisions for handling the cash register online, unfortunately does not specify a clear algorithm of actions.
A return receipt should only be issued if the buyer is receiving a refund for an item that was returned to the store. Also, the return receipt scheme works if the cashier made a mistake and indicated the wrong cost of the goods. A correction check is used in the case when it is discovered that the amount has been overstated on the final report or the purchase was not reflected in the cash register at all. During the audit, the tax service will contact management with a question about unrecorded profits.
How to fix the error
For example, a buyer came to the store and paid for the goods in cash, but the cashier punched the receipt, indicating the form of payment - payment by bank card. In this situation, there is no need to use a correction check. You should generate a new cash receipt for a refund of the full cost of the goods. This is how the operation is cancelled. Then they carry out an operation similar to the initial receipt, only this time they indicate the correct form of payment. Punched checks are given to the buyer.
The correction check provides for settlement indicators of only two types: “receipt” and “expenditure”. Return receipts and expenses are issued only by returnable check.
If an employee performed an operation, but instead of the price of 100 rubles, he mistakenly indicated 250 rubles, then in this case a return receipt with the incorrectly indicated price is issued, and then a new payment is made for the correct 100 rubles. This action should be carried out only if the error was detected immediately after the receipt was realized. If an inaccuracy is discovered at the end of the work shift, a correction check should be issued. Write an explanatory note on the incoming item explaining the reason for the surplus.
Need in bug fix may occur not only on the day of purchase, but also a few days after it. At the moment when the buyer returns with an erroneous receipt, the user, immediately after starting his work duties, will be able to run the receipt for any date, even if the incorrect price was entered two months ago. The cashier issues a correction check for the return of the receipt, and the date of the erroneous payment is not significant for the tax authority.
The online cash register differs from other conventional cash registers in that all income that comes to a commercial organization through the sale of goods is instantly displayed in the controlling tax authority. Therefore, you cannot delete or correct past payment documents, you can only make returns and issue a check for it. About, how to run a correction check at the checkout online Every employee who is responsible for funds must be aware.
Transfer of information to the Federal Tax Service
The correction check is also immediately transferred to the tax authority, like other receipts and returns. It is a fiscal document, therefore, upon receipt of such a copy, a government agency employee has the right to demand a written explanation of it. The supporting document can be provided in the form of a memo or a regular explanatory letter. You need to provide the following information:
- The exact date and time of the transaction.
- Document Number.
- Explain the reason why the inaccuracy was made.
All documents drawn up by the employee must be kept so that during an audit by the tax authority, copies with explanations can be provided.
If the unpleasant fact of selling a product was committed without checking the purchase at the checkout, and then the operation was carried out, then in this case the government agency should be notified. Otherwise, a fine cannot be avoided, and the controlling substance will still discover the hidden fact. You can notify about an error either in person or using the official website through your personal account.
Specialists from the Federal Tax Service of Russia explained how to correct an error made in a printed fiscal receipt. It turns out that to do this you need to punch a correction cash receipt or a return document. All accountants and salespeople should know how to do this.
Sometimes when selling goods to a buyer, the cashier may make a mistake. As we know, no one is immune from this, the main thing is that mistakes need to be corrected. Federal Tax Service specialists spoke about how to correct inaccurate information in a fiscal receipt discovered by a cashier or buyer, as well as how to run a correction check. This is especially true in connection with the use of cash register technology, which transmits online data on all transactions to the tax authorities. We have collected recommendations from tax authorities and legislative norms on this matter in this material.
What error can there be in a fiscal receipt?
There are not many mistakes that a cashier can make when making a purchase. These include, in particular:
- incorrect indication of the payment form in the check: “cash” instead of “electronic” or vice versa;
- incorrect price of goods;
- incorrect quantity of goods.
Tax authorities believe that it is necessary to correct such errors immediately after they are discovered. Sometimes this is what a correction check is for. 54 of the Federal Law provides for this possibility, but does not provide a clear algorithm for action in this regard. After all, in addition to the correction check, there is also a cash receipt for the refund. Unfortunately, sellers and accountants often confuse these concepts. A return document is used when the buyer wants to return the product and get the money back, or if the cashier accidentally indicated the wrong price for the product. The corrective one is needed when excess funds are identified, for example, when the amount of the transaction in the cash register turned out to be underestimated or was not included in it at all. The tax office automatically assumes that in this situation there is unrecorded revenue, so the adjustment check needs to be issued only in extreme cases.
How to correct an error on a check
Let's assume that the buyer paid cash for the purchase, and the cashier punched the receipt, as if paying with a plastic card. In this case, it is necessary to punch out a new document, but not a correction check. The online cash register has already transmitted information about the completed transaction to the tax authorities, and the data has been recorded on the fiscal drive. Therefore, the cashier needs to cancel the operation with a new check; it will essentially be returnable. It is necessary to indicate the calculation attribute “receipt return”. This fiscal document must contain the same data as the primary one, including the incorrect form of “electronic” payment, as well as its fiscal attribute. This allows you to undo an invalid operation. After which the cashier will be able to issue a new correct check with the “receipt” calculation sign. In this case, the buyer must receive both documents: return and corrected. However, there is no need to ask for an old, erroneous check back.
