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 receipt can be handed over to the buyer, but the erroneous one can be destroyed.
Ast Maria
Good afternoon, we have made a receipt correction check. Since one day, the amount of 1000 was carried out at the terminal, and 900 rubles at the cash desk 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....
The online cash register generates a correction check to change information about calculations entered into it earlier. There is one thing prerequisite: it is generated between the opening and closing reports of the shift. In this case, the settlement date and the adjustment date may not coincide. We'll tell you when and how to break a correction check.
Correction cash receipt
The issuance of a cash register receipt confirms compliance with the form of the contract when selling goods at retail (Article 493 of the Civil Code of the Russian Federation). The correction check performs a slightly different function.
In order to understand the concept of such a check, you need to refer to clause 4 of Art. 4.3 of the Law “On the Application cash register equipment(KKT/KKM) when making cash payments and (or) payments using payment cards" dated May 22, 2003 No. 54-FZ. It follows from this norm that the purpose of the correction cash receipt is to record changes in calculations made previously. If an appropriate situation arises, this check must be punched during the shift. Thus, the formation of the document in question is carried out in the interval between the preparation of a report on the opening of a shift in the cash register operation and the generation of a report on the closure of such a shift. The transaction date and the initial settlement date may not be the same.
The basis for applying correction may be:
- identifying excess cash;
- identifying shortages
Therefore, the main purpose of an online cash register correction check is to correct previously made errors in calculations.
For some types of business, a delay in the use of online cash registers has been introduced. Read information about this.
Correction check details
According to Art. 4.7 of Law 54-FZ, the mandatory details of the document in question are, among other things:
- Name;
- number, date and time of the fiscal document;
- user name and TIN;
- KKM registration number;
- serial number of the fiscal drive;
- place of settlement;
- fiscal attribute of the document and fiscal attribute of the message.
All details of such a check are fixed by order of the Federal Tax Service dated March 21, 2017 No. ММВ-7-20/229@.
The corrective check also contains such details as “Settlement Attribute”. It can contain the numeric value 1 or 3, where:
- 1 means arrival, i.e. additional deposit of money into the cash register;
- 3 means withdrawal, i.e. additional withdrawal of money from the cash register.
It is important that the specified detail can contain only one of the specified values and be reflected in the check only once. In other words, a correction check cannot contain both a receipt and a withdrawal at the same time. The corresponding requirement is contained in paragraph 1 of Art. 4 of Law 54-FZ.
When a correction check is used, information about it is stored in the KKM fiscal storage device for at least 30 days.
The “Correction type” attribute indicates what caused the adjustment:
- 0 — adjustment was carried out independently;
- 1 - adjustment was carried out as prescribed.
The details “Cashier” must indicate the full name and position of the corresponding person.
Additional documents for adjustments
The correction check is a fiscal document. Consequently, as a result of the adjustment made in the online cash register, it goes to the tax authorities, and they have the right to monitor the fact of compliance with the law when working with cash registers. In this regard, the adjustment must be accompanied by a document, for example:
- cashier's explanatory note;
An example of such an explanatory note can be seen.
- act of adjustment;
- memo, etc.
The current legislation does not currently contain clear explanations of exactly how this should be done. Therefore, the choice of method documentation remains with the user cash register. The relevant document must include a rationale for the operation and other information explaining the reasons for the adjustment.
Results
The purpose of the correction cash receipt is to record changes in calculations made previously. The “Settlement attribute” attribute in the correction check can contain only one of the values: receipt or withdrawal. For the purpose of control by tax authorities, the adjustment must be accompanied by a supporting document.
From July 1, 2017, all organizations on common system taxation and simplified taxation, 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, 2018, use online cash registers only on a voluntary basis). In this article we will tell you about an erroneously punched check for online cash register, we will give instructions on how to correct the document.
Online cash registers differ from regular cash registers in that they are equipped 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.
Erroneously punched checks and errors
Table “When a receipt return check is issued”:
| Question | Answer |
| What are the names of return transactions issued on the same day, what version of the check is used? | Such transactions are called return transactions and are issued using a return check |
| When can a buyer get a refund? | The return of cash to the buyer is carried out until the end of the cashier’s shift, that is, until the so-called summary Z-report is completed. |
| What is a Z-report? | A Z-report is a special document that generates aggregate revenue indicators for a certain organization or individual entrepreneur for 24 hours (or per working day) and transmits the data to the Federal Tax Service through the OFD. |
| How to arrange a return before the end of the shift? | The return receipt along with the Z-report is sent to the tax service, with a reference to the primary “erroneous” document in order to subtract the amount for it from the total amount of daily revenue |
| How to behave within cash discipline in a situation where the product is returned not on the same day, but within 14 days from the date of purchase? | According to the consumer protection law, the buyer can indeed return the goods within 14 days. In this case, the cashier must issue a cash order (account cash order). An important point: issuing a return receipt for a new sample cash register is possible only on the day of purchase of the goods. |
Table “How does the process of processing a return at the online checkout work?”:
| Question | Answer |
| What does the cashier's return processing depend on? | Direct dependence on updated CCP models. That is, there is a special button that allows you to programmatically perform a refund either as a “cashier” or as an “administrator” (by entering a certain password). |
| How else can you issue a refund without using checks? | It is possible to issue an act in form KM-3 for the return of funds. Such BSO (strict reporting forms) when using the previous cash registers (before January 1, 2017) were mandatory document, now this is not a mandatory procedure for returning. An important point: however, it is better to do this act, it is important to fully justify the reason for the return. |
| What other operations are necessary for a complete and correct return? | – KM-3, - explanatory note, |
| Buyer: - a statement is drawn up, - present your passport. – issues money from the main cash register, – RKO is compiled |
Table “How to make a return if the buyer paid with a bank card”:
| Question | Answer |
| Is it possible to return if payment for the goods was made using a payment card? | Yes, it is possible, since payment has been made, therefore the funds paid for the goods are subject to refund |
| In what form does the buyer receive his funds? | The buyer receives a refund in the same form, that is, non-cash - to the card |
| What is the procedure on the part of the buyer and on the part of the cashier if the return does not occur on the day of purchase? | Buyer: - a statement is drawn up, - present your passport. – funds are returned to the card, in accordance with Central Bank Directives No. 3073-U dated October 7, 2013. - explanatory note, – complete package documents for the Z-report. |
Table “Using check correction”:
| Question | Answer |
| In what cases is check correction used? | Check correction is used in situations where: – the cashier made a mistake and violation (and wants to correct it), – in case of technical malfunctions of new online cash registers, due to which the equipment malfunctioned. That is, we are talking about situations when adjustments occur to calculations made earlier, in accordance with paragraph 4 of Article 4.3 of the law on cash register systems. For example, a situation where the cashier forgot to punch a check and the sale remained unaccounted for, or when a check was issued for the wrong amount. |
| When can an adjustment be made using a check adjustment? | An error correction can be made at any time when this error is found. |
| What is the purpose of the adjustment? | The purpose of the adjustment is to bring actual sales information into line with fiscal information (subject to tax accounting). |
| Is it possible to make a smaller adjustment? | The adjustment is carried out both to reduce and to increase the actual and fiscal volume of sales, however, any actions must be documented (in case a request is received from the tax office). |
| What types of cashier errors exist? | 1. The cashier indicated in the check the amount “more” than required (correct); 2. The cashier indicated on the check the amount “less” than required In the next section we will look at each error separately. |
Table “Using a check correction in a situation where the amount on a check has been “reduced”:
| Question | Answer |
| Situation: the cashier punched a check for an amount less than what he actually received, and this happened after the customer left. What should I do? | This situation illustrates the fact that unaccounted sales revenue appears, that is, the tax office may have a question about concealing part of the taxable income. Unaccounted revenue may also indicate non-use of cash register systems, which entails appropriate penalties. The same thing happens when a cashier unintentionally fails to punch a check. An important point: in order to avoid a fine, it is necessary to punch a correction check; this measure is valid if and only if the error is discovered and corrected before the tax inspection. |
| What is the procedure if an error is found “on your own”? | 1. A special document is created - memo
, which indicates the moment (date and time) of the error that led to the appearance of unaccounted revenue, this document is registered (the number and date appear); 2. The correction check indicates the registration number and date of the memo - this serves as the basis for the correction operation; 3. The correction check must specify the type of calculation “receipt” and “independent operation” as a sign of correction; 4. This check is punched and sent to the OFD, then the cashier himself must (for reinsurance) contact the tax office and report the fact that an error has been detected and corrected. |
| What is the procedure if an error is found “as prescribed”? | An error found “as prescribed,” that is, the tax office learned about unaccounted sales. This can also happen after a buyer complains about an unissued check. The cashier's procedure is as follows: 1. The correction check is broken; 2. The basis for the correction is the date and number of the order (which the Federal Tax Service sends to the company’s accounting department); 3. In the correction check, the type of calculation “receipt” and “operation as prescribed” must be defined as a sign of correction. |
An important point: in the case where the tax office sent an order before the cashier corrected the error, the organization undertakes to pay a fine, in accordance with Art. 14.5 Code of Administrative Offenses of the Russian Federation.
Table “Use of check correction in a situation where the amount on the check has been “increased”:
| Question | Answer |
| Situation: the cashier punched a check for an amount greater than he actually received, and this happened after the customer left. What should I do? | This situation illustrates the fact of exaggeration of sales revenue, since these data are less than fiscal data, that is, actually received less money, and therefore there is a shortage in the cash drawer. The same situation arises when the cashier punches the same check several times. |
| Is there a need to create a correction check? | The overwhelming number of experts in the field of cash discipline argue that this is not necessary, since this situation does not provoke a fine due to failure to use cash register equipment. |
| 1. The cashier punches a check, which qualifies as a “return of receipt”, which is created for the amount of the shortage; 2. An explanatory note is created disclosing the reason for the shortage at the cash register. |
Table “Correcting an error in a receipt in the presence of the buyer”:
| Question | Answer |
| Situation: the cashier punched a check for an amount greater/less than he actually received, and this happened in the presence of the buyer. What should I do? | This situation illustrates an ideal set of circumstances when you can do without correction checks by returning the receipt. |
| What is the rational behavior of the cashier in this situation? | 1. The cashier punches a check for the return of the receipt (for the wrong amount); 2. The cashier generates a “correct receipt”, which qualifies as a receipt; 3. The cashier gives the correct receipt to the buyer and takes away the incorrect one. Thus, both OFD and tax office will receive the correct data, which will allow you to do without creating a correction check. |
Table “Creating a correction check for the last shift”:
| Question | Answer |
| Situation: the cashier punched a check for an amount greater/less than he actually received, and this happened on the previous shift. What should I do? | This question concerns post-shift adjustments. According to the provisions of paragraph 4 of Article 4.3 of the Law on Cash Register, the correction check must be entered after the shift opening report, but before the shift closing report is generated. Thus, adjustment of revenue, according to a literal reading of the law, cannot be carried out after the cash register shift is closed. Supporters of this interpretation of the law say that a correction check can only be created for the current shift. |
| What do federal tax officials say regarding the creation of adjustment checks after the end of a shift? | Federal Tax Service specialists in unofficial sources say that it is not prohibited to create correction checks after the end of a shift. Important point: According to the opinion (from unofficial sources) of Federal Tax Service specialists, it is not prohibited to create correction checks after the end of a shift, however, it is important to indicate in such checks the moment when the error was made (date and time). |
| What is the rational behavior of the cashier in this situation? | 1. The cashier punches the correction check; 2. The cashier indicates in it the date and time of the receipt error (in the “description of correction” option). For example, there may be such a description of the correction: “07/20/2017 at 15:25 was formed cash receipt with the wrong amount." (And the correction check can be drawn up much later, for example on 08/10/2017). |
What is the liability (amount of fines) for violating the use of online cash registers?
Table “Amount of administrative liability for non-use of online cash registers”:
| Type of violation | Amount of fine or type of punishment in accordance with 54-FZ | |
| Official (or official) | Organization or individual entrepreneur | |
| 1) Cashless transactions after 07/01/2017 | The fine should range from 25% to 50% of the cashless sale (but not less than 10 thousand rubles) | The fine should range from 75% to 100% of the cashless sale (but not less than 30 thousand rubles) where X is the size of the cashless transaction |
| 2) Repeated non-use of the cash register within one year, including if the amount of cashless payments amounted to 1 million rubles. (after 07/01/2017) | Disqualification from one to two years | Suspension of activities for up to three months (90 days) |
| 3) The cash register does not meet the new requirements, the registration rules were violated after 07/01/2017 | Fine in the amount of 1.5 to 3 thousand rubles. | Fine: – for individual entrepreneurs – 1.5 – 3 thousand rubles. – for a legal entity – 5 – 10 thousand rubles. |
| 4) Violation of the deadline for submitting documents and data at the request of the tax office (FTS) | Similar to point 3 | |
| 5) Failure to issue a check or other BSO (strict reporting form) in printed form/failure to send data to electronic form at buyer's request | Warning and fine of 2 thousand rubles. | Warning and fine: – for individual entrepreneurs – 2 thousand rubles; – for a legal entity – 10 thousand rubles. |
Important! Now they can be brought to justice within a year (previously the period of bringing to responsibility was two months).
Important issues not covered in the topic of the article
Question No. 1. What data does the correction check contain?
- name of the check “Cash correction check”;
- type of operation;
- correction check amount;
- information about the type of payment;
- aggregate information that is transmitted to the operator (OFD) with the corresponding details of the cash receipt.
- for the receipt or expenditure of money;
- for the return of income or expense.
Question No. 2. What does a cashier’s explanatory note (memo) about an incorrectly punched check look like?
An example of such a note is given below.
An online cash register correction check is issued when the seller needs to correct an error. And when the buyer returns the goods, he must enter a regular check with the calculation sign “return of receipt,” explains a tax service specialist.
- Evgenia Vyacheslavovna, in what specific cases does the correction check fail?
Correction check (or form strict reporting, BSO correction) is formed to correct the calculations made earlier. Having opened a shift, a cash register user can run a correction check for any time by specifying a date (say, a shift is opened on March 20, and a correction check runs for March 3).
A correction check is punched, for example, when a cash receipt was punched with an erroneous amount or was not punched at all.
If an excess amount has been punched on a check, having noticed an error, you can punch the check with the calculation sign “return of receipt” and punch the purchase again.
There are cases when a cash register user discovers unaccounted revenue at the end of the day when closing a shift. Responsibility for non-use of cash registers can be avoided if you correct the error and issue a correction check (with the calculation sign “receipt”) for the amount of unaccounted revenue before the violation is discovered by the tax authority.
- A cash receipt, including a correction check, must contain one calculation indicator (“receipt”, “return of receipt”, “expense”, “return of expense”). Could a correction check show any of these signs?
No, the correction check can only contain signs of calculation of “receipt” and “expense”. In ordinary checks, any sign of payment is possible.
- Could you give examples when a cash receipt indicates the attribute “expense”?
In a cash receipt, the “expense” attribute is indicated in cases where to an individual are issued cash. For example, when he delivers scrap metal or waste paper to a recycling collection point. Or when a lottery participant receives a cash win from the cash register. And in the correction check the “expense” attribute is placed, for example, when adjusting such operations. That is, when they discovered that the amount was less than what was given to the person for waste paper.
- When is a check issued with the “refund of expenses” sign?
A cash receipt with the attribute “refund of expense” is issued during a reverse transaction. If, for example, the buyer takes back the scrap metal that was previously handed over and returns the money.
- The check erroneously included the value of 500 rubles. instead of 300 rub. Which check must be punched to correct the error? And in the opposite situation, when the receipt for the goods is 300 rubles. instead of 500 rubles? Does it depend on when the error was discovered - immediately, in front of the buyer, or later?
If an error is detected by the buyer, in both cases a “receipt return” is issued, and then a regular check is issued for the correct amount. If the seller discovered unaccounted revenue of 200 rubles. at the end of the shift (according to the first example), a correction check with the attribute “arrival” is issued. According to the second example, in this case nothing will break through - the seller cannot return the buyer and demand to pay the required amount. Shortages are not issued by checks.
- How should a buyer return a product purchased for cash on the same day when the cashier returns the money from the cash drawer of the cash register? Does the course of action depend on whether the customer returned the item on the same shift or on the next?
For the amount of money returned to the buyer, the cashier must punch a check with the sign “return of receipt”. When exactly the buyer returned the goods is not important.
In the near future, we are waiting for clarification from the Bank of Russia on how and in what form documents should be drawn up when returning goods (buyer’s application, act of return of goods, etc.).
- If the buyer returned the goods not on the day of purchase, which receipt should be issued?
In such a situation, it is necessary to pay the buyer the cost of the returned goods and issue a regular cash receipt with the sign “return of receipt”.
- Is it possible to return money from the online cash register cash drawer?
Yes, sure.
- What to do if the cashier mistakenly put an extra item on the check and this was discovered before the buyer left?
Here, a regular check with the sign “return of receipt” is issued for the amount of the erroneously punched goods.
- How to correct an error if a check was punched accidentally, for example, when setting up a cash register, a check with the attribute “expense” was punched?
To correct such an error, it is enough to punch a regular receipt with the sign “expense return”.
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