When a check with an expense sign appears. Generating a cash correction check: features

By the cash register and a second time by mistake at the online cash register. How can this situation be corrected?

Having considered the issue, we came to the following conclusion:

Incorrect online cash register fiscal data resulting from an erroneously entered cash receipt is corrected by generating a correction cash receipt, which can be generated at any time, regardless of the date of generation of the erroneous cash receipt.

In this case, the official whose responsibilities include monitoring the compliance of the balance cash with the data from reports on the closure of the shift, a supporting document must be drawn up, which indicates the reason for the need to adjust the fiscal data recorded in the fiscal drive and in the fiscal database.

Based on the supporting document, a correction check is generated, which briefly indicates the reason for the correction, the number and date of this document.

Rationale for the conclusion:

Application procedure cash register equipment and the procedure for conducting cash transactions are currently regulated *(1):

Federal Law No. 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) payments using payment cards” (hereinafter referred to as Law No. 54-FZ);

Directive of the Bank of Russia dated March 11, 2014 N 3210-U “On the procedure for conducting cash transactions legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses" (hereinafter referred to as Directive N 3210-U).

Based on paragraphs. 4 clause 4.1 of Law N 54-FZ, when using online cash registers, in particular, fiscal documents are drawn up:

shift opening report;

cash receipt (form strict reporting);

correction cash receipt (strict correction reporting form);

shift closing report.

One of the mandatory details of the cash receipt specified in paragraph 1 of Art. 4.7 of Law N 54-FZ, is a calculation sign that has four meanings:

“receipt” - indicated when receiving funds from the buyer (client);

“return of receipt” - indicated when returning to the buyer (client) funds received from him earlier;

“expense” - indicated when issuing funds to the buyer (client);

“refund of expenses” - indicated when receiving funds from the buyer (client) issued to him earlier.

That is, a cash receipt (strict reporting form) with the calculation sign “return of receipt” or “return of expense” is issued only in cases of actual return to the client or receipt of funds from the client to the cash desk (see also letters of the Ministry of Finance of Russia dated May 12, 2017 N 03-01 -15/28920, dated 05/24/2017 N 03-01-15/31944).

To correct errors made when processing settlement transactions (calculation adjustments) that were made earlier, clause 4 of Art. 4.3 of Law No. 54-FZ provides for the fiscal document “correction cash receipt (correction strict reporting form)” (hereinafter referred to as the correction check). That is, in situations where funds are not issued or accepted (their balance in the cash register does not change), but only fiscal data changes, a correction check is issued.

Read also

At the same time, in paragraph 4 of Art. 4.3 of Law N 54-FZ states that a correction check is generated “after the generation of a report on the opening of a shift, but no later than the generation of a report on the closure of a shift” (letter of the Ministry of Finance of Russia dated May 12, 2017 N 03-01-15/28914). In our opinion, this does not mean that the correction check is issued only on the day the error was made. This phrase means that you cannot adjust calculations after generating a report on the closure of a shift. That is, on the day an error is identified that requires changes to be made to the data transmitted by the fiscal data operator to the tax authority, the user, after opening a shift (generating a report on the opening of a shift), can generate a correction check before closing the shift *(2).

The fact is that, by virtue of paragraph 1 of Art. 4.1 of Law N 54-FZ, when closing a shift, the fiscal drive generates final information about the settlement amounts indicated in cash receipts (strict reporting forms) and correction cash receipts (strict reporting correction forms) for generated reports on shift closure. That is, the data from the correction check is taken into account in the shift closing report.

Experts argue in a similar way *(3). We also cite the opinion of a representative of the tax authorities in the material “When a cash register correction check is required” on the website http://54fz.ru: “A correction check (or a strict reporting form, BSO correction) is generated to correct calculations made earlier. Having opened a shift, the cash register user can run a correction check for any time by specifying a date (say, a shift is open on March 20, and a correction check runs for March 3).”

Thus, in the event of an erroneously punched check at the online cash register, a correction check should be generated to correct the data entered into the fiscal drive and submitted to the tax authority earlier.

In this case, the correction check must contain the details listed in clause 5 of Art. 4.1 of Law No. 54-FZ.

In accordance with paragraph twelve of paragraph 4, paragraph six of paragraph 5 of Article 4.1 of Law N 54-FZ, by order of the Federal Tax Service of Russia dated March 21, 2017 N ММВ-7-20/229@ (hereinafter referred to as the Order), additional details of fiscal documents and formats of fiscal documents were approved documents required for use. The official website of the Federal Tax Service of Russia should contain methodological recommendations on the use of this order (letter of the Ministry of Finance of Russia dated March 16, 2017 N 03-01-15/15261)*(4).

Paragraph 5 of the Order establishes the following additional details of the correction check (correction strict reporting form) (notes to them are indicated in paragraphs 9 and 36 of the Order):

a) taxpayer identification number - cashier (TIN of the person authorized by the user to generate a correction check);

b) type of correction (takes values ​​“0” - independently, “1” - as prescribed by the tax authority);

c) the basis for correction (indicated brief description corrections, document number and date - grounds for correction);

d) fiscal attribute of a message for an archive (long-term storage messages stored in the archive of a fiscal storage device).

Cash receipt correction (BSO correction) contains details, a list of which is given in table 30 of the Order. In particular, for a correction cash receipt (correction BSO), the “Settlement attribute” attribute is also indicated, which can take only one of the following two values: “1” - income, “3” - expense (clause 30 of the Order).

For example, in a situation where a check with the attribute “1” - “receipt” is entered by mistake, it is necessary to correct the error by issuing a correction check with the attribute “3” - “expense” for the amount indicated in the erroneously generated check.

If an error is detected when recalculating the cash balance and a discrepancy with the online cash register data is identified, it is necessary to issue a supporting document. For example, in the form of a certificate drawn up by the employee responsible for conducting and processing cash transactions (chief cashier, etc.) about identifying an error in the calculations made. This certificate will serve as a document - the basis for correction for the cashier-operator or other official whose duties include issuing a correction check.

An organization can develop its own form of such a certificate containing all the mandatory details listed in Part 2 of Art. 9 Federal Law dated 06.12.2011 N 402-FZ “On Accounting”. The number and date from the certificate are indicated on the correction check.

Please note that when using online cash registers, users are not required (but can) use forms of primary documentation for recording cash settlements with the population when carrying out transactions with using KKM(forms KM-1-KM-9), approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 N 132.

In the event of an error by the cashier-operator, for example, when the check amount is overstated or the check is entered incorrectly, users of online cash registers are not required to fill out the previously approved unified forms KM-1-KM-9, including KM-3 “Act on the return of funds to buyers (clients)” for unused cash receipts."

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*(1) Regarding the resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132 “On approval unified forms primary accounting documentation for recording trade transactions", then the Ministry of Finance of Russia in a letter dated 04.04.2017 N 03-01-15/19821 explained that this resolution is not subject to mandatory use(see also letters of the Ministry of Finance of Russia dated September 16, 2016 N 03-01-15/54413, Federal Tax Service of Russia dated September 26, 2016 N ED-4-20/18059@). At the same time, the Federal Tax Service of Russia clarifies that these clarifications apply to organizations and individual entrepreneurs, switched to new order use of cash register equipment provided for by Law No. 54-FZ.

Standard operating rules cash registers when making monetary settlements with the population, approved by letter of the Ministry of Finance of Russia dated August 30, 1993 N 104 (hereinafter referred to as the Model Rules), are also not subject to mandatory application (letter of the Ministry of Finance of Russia dated June 1, 2017 N 03-01-15/34152).

However, as before, it is necessary to draw up cash documents provided for by Directive N 3210-U:

receipts cash orders 0310001,

expense cash orders 0310002 and

cash book 0310004.

*(2) Fiscal documents are generated in electronic form and are transmitted automatically to the technical means of the fiscal data operator (hereinafter referred to as the OFD), and if the results of their verification of reliability are positive, the technical means of the OFD generate a confirmation, protect it with a fiscal sign of confirmation and immediately send it to the cash register equipment (clause 3 of Article 4.3 Law No. 54-FZ).

*(3) See the material: “Use of online cash register: how to correct a cashier’s error using a correction check”, located at: http://kktspb.ru/news/primenenie_onlajn_kkt_kak_ispravit_oshibku_kas si.

Please note that this official forum contains background information about the new procedure for using cash registers, in particular, about models and copies of cash registers that meet the requirements of the new regulation, information about issued permits for the processing of fiscal data, answers to frequently asked questions and other information materials.

The Federal Tax Service explained how to act if the cash register user did not use the cash register or applied it, but with an error. Find out when you need a correction check and when you can correct an error with a refund check. It all depends on the version of the fiscal data format (FDF) used by the cash register to generate checks (1.0, 1.05 or 1.1).

General procedure

1. Find out which FFD is used at your checkout. To do this, go to the “Cashier” section and click on the “List of cash registers in xls” link. A table with cash register data will open: the “FFD” column indicates the version of the format used by the cash register to generate documents.
2. If you did not use cash register during the calculation, generate a correction check (the FFD format is not important).
3. If there is an error in the receipt:
   • for FFD 1.0 and 1.05 - make a simple check, but with a “reverse” calculation sign (according to). Those. when correcting a check for “Receipt”, you need to make a check “Return of Receipt”, etc. This exception will last until FFD 1.1 comes into effect - then for cash registers with FFD 1.0 and 1.05 it will also be necessary to generate a correction check.
   • 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.

Now let’s take a closer look at the algorithms for action in a given situation.

When calculating, we didn’t use the cash register - we make a correction check

FDF version 1.0 or 1.05

In this case you should do this:

1. Draw up an act in any form, where you list each calculation made without a cash register; you must also indicate the date, name of the product, its price, quantity and cost, as well as the reason why the cash register was not applied. Assign a number and date to the act.
2. Generate a correction check:
   • indicate the calculation attribute “Receipt” if the cash register was not used when accepting funds, or “Expense” if the cash register was not used during the payment of funds (for example, when accepting scrap metal);
   • indicate the basis for correction:
     • number of the document that provides the basis for the correction (that is, the number of the act or order of the Federal Tax Service);
     • date of the document providing the basis for the correction.
3. Notify your inspection about the non-use of cash register and about the generation of a correction check. It is assumed that it will be possible to submit the corresponding application in the personal account of a legal entity (IP) on nalog.ru. While this is not possible, you can report in any way available to you (on paper, in person, submit a statement signed with a qualified electronic signature through your reporting system, etc.).

FDF version 1.1

In this situation, generate a correction check, indicating:

• calculation indicator “Receipt”, if the cash register was not used when accepting funds, or “Expense”, if the cash register was not used during the payment of funds (for example, when accepting scrap metal);
• basis for correction:
  • « independent operation”, if you discovered the error yourself, or “by order”, if the Federal Tax Service discovered the error before you and ordered it to be corrected;
  • Federal Tax Service order number;
  • date of the violation.
• 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-7-20/207@.

In this case, each adjusted settlement amount must be reflected in the correction check as a separate line.

There is an error in the check

FDF version 1.0 and 1.05

For example, a check was generated where VAT was indicated incorrectly. Your actions are as follows:

1. Generate a “Return of Receipt” check identical to the erroneous one. It is recommended to indicate the fiscal indication of the incorrect document in the check by filling out “Additional check details”. It is recommended to select the payment method as “Counter Representation” - this means that upon return the money was not returned to the client.
2. Generate a correct cash receipt with the payment attribute “Receipt”. It is recommended to indicate the fiscal indication of the incorrect document in the check by filling out “Additional check details”. This is necessary to tie together all the checks generated to correct the error. It is recommended to indicate the payment method as “Counter Representation” - this means that when the error was corrected, no money was received from the client.

FDF version 1.1

The cashier must perform the following actions:

1. Generate a “Return of Receipt” correction check identical to the erroneous one. It is recommended to indicate the fiscal indication of the incorrect document in the check by filling out “Additional check details”.
2. Make a correct correction check for “Receipt” and also indicate in it the fiscal indicator of the incorrect document. This is necessary to tie together all the checks generated to correct the error.

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 do not 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 desk;
• inaccuracies that influenced the occurrence of shortages.

Tax officers are able to remotely discern errors in cash calculations

The use of online cash registers puts fiscal interaction between merchants and tax authorities at a new level 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 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 link between the owner of the online cash register and the tax authorities, to whom he established deadlines forwards the information received.

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, the fiscal sign of an erroneous KKM check should be reflected 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 carried out 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. Fiscal storage stores necessary information within 30 days and will independently send it to the OFD when communication 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.

In order to define this fiscal document, it is worth saying that its purpose is to adjust the amount in the organization’s cash register. Moreover, adjustments will be needed if excess money is discovered. If there is less money, no adjustment is made.

The state does not consider the presence of a shortage in the cash register as a reason to impose sanctions on the entrepreneur. We'll talk about ways to correct the deficiency below.

As for the correction check, there are two options when it is needed:

• employee error;
• inability to make a sale through a cash register.

With the first option, everything is clear - we are talking about a situation where an employee working at the checkout accepts one amount from a buyer, but charges another (less than what was accepted from the buyer). As a result, there will be more money in the store’s cash register than spent under the program. The option of adjusting the amount by withdrawing excess money from the cash register is not suitable because:

• this would be a violation of the law;
• the discrepancy will be reflected in the audit results in the form of a shortage of goods.

The error can be fixed quite simply:

• if it is identified immediately, the employee corrects it through an operation with the “receipt return” attribute, then generating a check with the correct amount;
• if a discrepancy is detected after the shift closes, the situation is corrected by generating a correction check at the online cash register.

In the second case, we are talking about a sale that took place without applying cash register. If we look at it from the point of view of legislation, the sale of goods without carrying out a transaction through a cash register is a direct and gross violation. However, in this issue There may be certain nuances.

For example, let’s imagine a situation where a cash register malfunction occurred in a store, and next to point of sale A passer-by became ill, and they approached you with a request to sell a bottle of water. Most likely, you will not close the doors of the store in front of the buyer with the comment that you do not need problems with the law, and you will have to sell the water without using a cash register.

In any case, at the time of the adjustment, the employee will write an explanatory note, which he will attach to the check. If the note contains all the information about the incident in full, and tax officials receive information about the incident in a timely manner, there will be no questions for the owner and the employee who carried out the adjustment.

Download the explanatory note for the correction check>>>

In what cases does a correction check break through?

What errors can there be in a check?

There is almost always a cashier at the checkout - an employee who scans the goods, generates a receipt, makes payments to customers, etc. In the work of a cashier, there is always room for the human factor and, as a result, errors when generating cash receipts. Most often, employees make mistakes in the check amount, payment method, or do not enter the sales receipt at all.

In case of inspections tax office, Federal Tax Service employees pay attention to such checks first of all, because the availability large quantity receipts with errors may indicate that cash discipline at the enterprise is carried out incorrectly, and it is quite possible that the organization has unaccounted revenue.

How to correct an error on a check

Is it possible to somehow correct this mistake? Moreover, if corrected in a timely and correct manner, additional questions from the Federal Tax Service can be avoided.

Error in payment method

In this situation, the employee should not correct anything or write explanatory notes. The error is corrected by returning with the indication “receipt return”.

Important! The payment method must match the original check, accordingly it is indicated as “payment by bank card" After the return is formed new check with correct data. The payment attribute of the new check must be indicated as “Receipt”.

The receipt contains an incorrect price

In this situation, the error can be corrected quite simply, using an algorithm similar to the above. Initially, the erroneous check must be canceled by creating a return check with the “receipt return” attribute. Next, a correct fiscal document is generated.

If an incorrect price is indicated, there is one important nuance.

If the correction is made in the same cash register shift, in which an error was made, a correction check will not be needed.

If a discrepancy at the cash register is detected after several shifts, the receipt will be corrected at the online cash register prerequisite, as well as an explanatory note (here we are talking about the discovery of surplus at the cash register).

Lack of cash receipt for transaction

The absence of a receipt, as stated above, may be the result of either a technical malfunction or an employee error. There is only one solution - adjustment. The essence of what happened is described in detail in the note attached to the check.

Correction check details

Requisites “Settlement attribute”:

• 1 - Receipt - indicated in the case of depositing funds into the store’s cash register;
• 3 - Expense - indicated in case of withdrawal of funds from the store cash register.

Props “Correction type”:

• 0 - the operation is independent;
• 1 - the operation was performed as prescribed.

Props “Basis for correction”:

• description of the correction.

The main differences from a regular check are the “Type of correction” and “Grounds for correction” details. “Base for correction” is the date and number of the explanatory note that the cashier attaches to the fiscal document.

Let's assume:

October 17, 2018 at grocery store"Teremok" there was a power outage. The moment of the power outage coincided with the sale of the amount of 1,500 rubles. It was not possible to take into account sales through the cash register. The cashier kept silent about the situation, and the excess in the cash register was discovered a day later on 10/18/2018 at 17:40, after which the cashier issued a discovery report, generated a correction check for the online cash register and wrote an explanatory note, which he attached to the check.

The check itself will contain the following information:

How to issue a correction check using an online cash register

Inspection authorities note special attention for correction checks. To ensure that no questions arise for the business owner, he must take care in advance of transferring data on cash corrections to the tax office. Moreover, by this moment the enterprise will have collected all necessary documents. The package should include:

1. A discovery report, which is drawn up upon the discovery of surplus;

1. An explanatory note in which the employee carrying out the adjustment reflects the following data:

• note number;
• creation date and time;
• date and time of surplus occurrence;
• description of the incident.

1. The correction check, which must contain:

• adjustment amount;
• calculation sign;
• type of correction;
• base.

1. The final action will be to notify the tax office of the incident. Moreover, it is not necessary to pay a personal visit to the inspection; it is enough to transfer the data via personal account on the Federal Tax Service website.

The originals of all documents must be kept by the entrepreneur.

Important to know! Even if the entrepreneur did not take care of the timely transfer of information to the tax office, and the organization was fined, the adjustment is still mandatory.

There are no strict restrictions on the time of adjustments in the legislation. The main rule here will be to carry out adjustments after the opening and before the closing of the shift. However, the shift does not necessarily have to be the one in which there was a surplus in the cash register.

It is also worth knowing that the adjustment should be carried out at the checkout where the sale was initially carried out incorrectly.

Step-by-step instructions for issuing a correction check

If we consider the adjustment using the example of the Atol-90f cash register, the actions of the cashier will be as follows:

• press the X key;
• indicate the type of fiscal document and press BB;
• enter the amount and press BB;
• close the operation by pressing the IT key.

Differences between a correction check and a refund check

Can we say that a correction check and a refund check are essentially the same thing? Of course not. In terms of their functions, these are completely different fiscal documents.

The cashier can issue a return receipt if the product needs to be returned to the store, if there is an error in the receipt and it needs to be corrected within one shift, etc.

A correction check is needed only if an adjustment is required at the cash register.

Differences between a correction check and a refund check

Over the past few years, the state has kept special control over the processes of trade and reporting of entrepreneurs. To save themselves from unnecessary difficulties, business owners should pay attention to complying with legal requirements.

Regarding registration cash documents it is necessary to reduce the number of possible errors to a minimum, and if they are made, take measures to eliminate them as soon as possible. First of all, this concerns the timely execution of correction checks and the transfer of information about this to tax inspectors.

In connection with the widespread introduction of online cash registers, one of the most popular questions has become the generation of an online cash register correction check. Therefore, the Federal Tax Service of Russia drew attention to the relevant features in letter No. ED-4-20/15240 dated August 6, 2018, in order to systematize all the information and methodologically structure the work of the tax authorities. We share this valuable information with you.

When is a check generated?

Not everyone knows when a CCT correction check will be required. However, in the Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making payments in Russian Federation“This moment is clearly recorded.

Speaking about when a correction check is used at online cash registers, you need to refer to the second paragraph of clause 4 of Art. 4.3 of the said law. According to it, the user generates a cash correction check for the purpose of fulfilling the obligation to use cash register equipment when:

1. Previously, he carried out the calculation without using CCT.
2. Application of cash register systems in violation of the requirements of the legislation of the Russian Federation for cash register equipment.

Which device to use

The Federal Tax Service draws attention to an important nuance, how to make a correction check at the online cash register. The fact is that the legislation of the Russian Federation does not oblige the user of the device to adjust the calculations on that particular cash register unit that was not previously used or when using which an incorrect calculation was made.

Conditions for exemption from fines

On legally avoid the fine in parts 2, 4 and 6 s. 14.5 of the Code of Administrative Offenses of the Russian Federation is possible if you voluntarily report to the Federal Tax Service in writing about the violations committed, if the following conditions are met together:

1. At the time of filing the application, the tax authority does not have the relevant information and documents about the administrative offense committed.
2. The information and documents provided are sufficient to establish the event administrative offense.

Therefore, when generating a cash correction check for exemption from administrative liability, you need to ensure that the information in it is sufficient. But how to generate a correction check in this case?

It must allow one to accurately identify the specific calculation to which the adjustment has been applied. For example, in the form of indicating the fiscal attribute of a document that was previously incorrectly generated using a cash register system (including using a different cash register unit).

The specified fiscal attribute of the document and other details are given in the correction cash receipt according to Methodical instructions on the formation of fiscal documents during individual species calculations. They can be found on the website https://kkt-online.nalog.ru.

If correction of a check at an online cash register is needed due to a calculation without the use of a cash register, such a fiscal document must contain (in addition to the mandatory details of the correction cash receipt itself) details corresponding to the calculation that took place without the cash register. That is, this is the date, name of the product (work, service), payment address and other details according to the order of the Federal Tax Service dated 04/09/2018 No. ММВ-7-20/207.

The above rules for applying a cash receipt correction only work when using fiscal document formats version 1.1.

If the format is 1.05

There should be a completely different approach to how to run a correction check at an online cash register when using fiscal document formats version 1.05: here to cancel an incorrectly generated cash register receipt cash receipt corrections are not applied.

EXAMPLE

When adjusting a cash receipt with the “receipt” calculation attribute, you need to:

1. Generate a cash receipt identical to the incorrect one with the “receipt return” calculation attribute.
2. It will reflect the fiscal sign of an incorrectly generated cash receipt.
3. Then generate a correct cash receipt with the “receipt” calculation attribute.

How can I issue a correction check at the online cash register in relation to a cash receipt with the calculation attribute “expense”? The Federal Tax Service answers that in a similar way.

When it is necessary to adjust a calculation previously carried out without a cash register, when using fiscal documents version 1.05, a correction cash register receipt is generated with the calculation attribute “receipt” or “expense” and other details provided for this version of formats.

Rules for indicating amounts

There is an important nuance in how to conduct a correction check using an online cash register: each adjusted settlement amount must be reflected in the correction check separate line.

Accordingly, indicating only the total amount of adjusted calculations (both those carried out with an error and without a cash register), in the opinion of the Federal Tax Service, cannot be sufficient to establish the event of an administrative offense (since it is impossible to identify a specific calculation from such an amount).

Thus, in the case of adjustment only by the total amount of calculations when using fiscal document formats versions 1.05 and lower for exemption from the fine under Art. 14.5 of the Code of Administrative Offenses of the Russian Federation must be sent to the Federal Tax Service, in addition to the generated correction cash receipts and/or new checks generated to correct incorrect ones, information and documents sufficient to establish each violation event (i.e., identify each specific calculation).

Regarding the use of fiscal document formats version 1.1, in addition to correction cash receipts, sending such information and documents sufficient to establish each event of an offense is necessary for the tax authority to clearly apply exemption from administrative liability in accordance with the note to Art. 14.5 Code of Administrative Offenses of the Russian Federation.