Correction check 54 fz stroke. In what cases is a correction check used when sending data to the office?

Amounts. This option for changing transactions is used in cases where it is impossible to use a cancellation check. If during a shift the cashier made mistakes and did not correct them, the Federal Tax Service will receive incorrect information about the amount of transactions made. This will result in discrepancies with accounting data, which will affect the amount of tax liabilities.

When do you need an adjustment check at the online checkout?

It is necessary to correct data on completed transactions to clarify the amounts of funds received from clients or buyers. This is required in the following situations:

the cashier entered the payment amount incorrectly (for example, the purchase was made for 3,200 rubles, but the punched check shows the figure 320 rubles);

a separate transaction did not go through the online cash register during the shift.

The absence of information about one or more transactions in the database may be a consequence of the inattention of the cashier or the result of the influence of external factors, such as:

malfunction of cash register equipment;

power outage, internet;

CCP breakdown.

As a result, a situation may arise where there is actually more money in the cash register than was spent through the online cash register. That is, the tax authorities did not see some of the transactions, which could result in a fine being imposed. If the cause is a malfunction of the equipment, then Federal Tax Service employees have the right to deregister such equipment unilaterally: for example, when a cash register does not work correctly, the user knows about it, but continues to operate the cash register equipment without making attempts to fix the problem (clause 15, article 4.2 Law No. 54-FZ of May 22, 2003).

How to make a correction check at an online cash register

If at the end of a shift a discrepancy is detected between the amount of revenue actually available at the cash register and the amount of money transferred through the online cash register, the cashier is obliged to adjust the totals. This is done by drawing up a set of documents, including:

adjustment check;

an act that records the identification of an excess amount of money in the cash register;

an explanatory note drawn up by the cashier - it indicates the amount of the surplus and the reasons for its formation.

The online cash register generates an adjustment check in a manner similar to a regular check. It will contain all the required details for checks specified in Art. 4.7 of Law No. 54-FZ of May 22, 2003. The difference is that when changing data, you do not need to enter information about the product range, price and volume of products sold, and the QR code will not be reflected. A check intended for corrections is only needed for presentation to the Federal Tax Service; such documents are not issued to the buyer.

When an online cash register is used, the check is adjusted not only by posting an additional payment document, which corrects the amount of money received from clients. Additionally, copies of the act and the cash employee’s explanatory note must be submitted to the Federal Tax Service. The check is transmitted electronically through the OFD, and the remaining documents are sent on paper by letter or in person to the tax inspector when appearing at the Federal Tax Service.

How to enter a correction check at an online cash register:

in the “Settlement attribute” element, codes 1 (when the amount of the receipt is changed, when the amount indicated in the primary receipt is less than the actual amount) or 3 (if an excessive amount is identified at the cash register and an expense adjustment is required);

indication of the type of correction - self-made changes (“0”) or changes initiated by the tax authority (“1”);

VAT must be recorded separately at different rates; it is entered in a separate line;

if payments that were reflected with errors were accepted not only in cash, but also through electronic means of payment, these transactions must be shown on different lines in the corrective check;

information about the cashier who made the errors, the name and TIN of the user are indicated;

The total amount of the adjustment is entered on the check.

Code designations of mandatory details are given in the order of the Federal Tax Service dated March 21, 2017 No. ММВ-7-20/229@. All documents relating to changes in amounts entered through the online cash register must be kept by the user for 5 years. This requirement is due to the need to present supporting documents during a tax audit. To avoid penalties, you must adjust the amounts for cash transactions performed before the deficiency is discovered by tax authorities.

A correction cash receipt is needed in order to process a payment that occurred without using an online cash register, or to correct errors made during its use (clause 4, article 4.3 of the Federal Law of May 22, 2003 No. 54-FZ). The procedure for drawing up a correction check depends on the version of the fiscal document format (FFD) that is supported by the cash register. If format 1.0 or 1.05 is used, then a correction check must be created only in situations where the cash register was not used. After the appearance of format 1.1, the correction check will need to be used to correct cashier errors. Such clarifications are contained in the letter of the Federal Tax Service of Russia dated 08/06/18 No. ED-4-20/1524@ (hereinafter referred to as letter No. ED-4-20/1524@). In today’s article, experts from the “” service will talk about how to generate a correction check if a cash register is not used, and what other actions need to be taken to avoid a fine.

Correction check for different FFDs

Let us remind you that a cash receipt and other fiscal documents are created at the cash desk according to a specific fiscal data format (for more details, see “”). To date, three formats have been approved: 1.0, 1.05 and 1.1 (FFD 1.1 is not yet used in practice).

Fiscal documents created in different formats differ in the number of details. Thus, a correction check drawn up in format 1.1 will have over 20 details (unlike the current version of the correction check, which has a minimum number of details). All details of the correction check are fixed by order of the Federal Tax Service of Russia dated 03/21/17 No. MMV-7-20/229@ (as amended by order dated 04/09/18 No. MMV-7-20/207@).

Depending on which FFD is used at the checkout, the user must decide whether to issue a correction check to correct a particular situation. For clarity, we have shown this in the table.

Will a correction check eliminate the fine?

As can be seen from the table, for any fiscal data format, a correction check is created if the online cash register was not previously used in the calculation. This will avoid fines for non-use of cash registers.

Let us remind you that for failure to use the online cash register there is a fine, the amount of which is determined by the amount of unaccounted payments. For individual entrepreneurs, it ranges from ¼ to ½ the amount of revenue unaccounted for in CCP, but not less than 10,000 rubles; for a legal entity - from ¾ to the entire settlement amount made without the use of cash register systems, but not less than 30,000 rubles (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation). If the cash register is not used again, the activities of a legal entity or individual entrepreneur may be suspended for 90 days if the amount of unaccounted settlements amounted, including in aggregate, to 1 million rubles or more (Part 3 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

But in some cases, sanctions can be avoided if you voluntarily notify the tax authority that the cash register has not been used. In this case, the following conditions must be met (note to Article 14.5 of the Code of Administrative Offenses of the Russian Federation):

• an offense has been committed under parts 2, 4 or 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation: non-use of cash registers, violations in the procedure for registering or using a cash register, failure to issue a check;
• the tax inspectorate did not detect this offense (that is, the cash register user voluntarily revealed that he was trading without a cash register);
• the cash register user liquidated the offense (that is, drew up a correction check for the previously unaccounted amount) and reported this to the tax authority;
• this offense was not committed again (that is, the user was not previously held accountable for not using cash registers, or more than one year has passed since the payment of the fine for a similar offense; clause 2, part 1, article 4.3, article 4.6 of the Code of Administrative Offenses of the Russian Federation);
• The data provided by the user is sufficient for tax authorities to establish the fact of an offense.

Let's take a closer look at the last condition. In letter No. ED-4-20/1524@, Federal Tax Service specialists explained that each calculation made without using cash registers should be shown in a separate line on the correction check. This option will appear in checks drawn up in format 1.1. If you enter a correction check for the total amount of unaccounted settlements (and not for each settlement line by line), then this will not be enough to establish the event of an administrative offense (since it is impossible to identify a specific settlement that was not made at the cash register). In this case, you need to additionally send a document (act) to the tax office, which will allow you to establish each specific calculation that occurred without the use of cash registers. The act must reflect all transactions made bypassing the cash register. Methodological instructions for drawing up the necessary documents can be downloaded on the website of the Federal Tax Service of Russia (in the “About the project” section in the left vertical menu you need to select “Methodological instructions”).

Registration of correction check and other documents

Before considering the algorithm of actions for registering an unaccounted settlement, we note that most often the non-use of cash registers occurs for the following reasons:

• There is no cash register, although according to the law there should be one: the entrepreneur did not connect the online cash register by July 1, 2018. (Mass media " ").
• There is a cash register, but the payment was made without it: the cash register was broken, the electricity went out, the cashier mistakenly made the payment only through the acquiring terminal.

The general algorithm of actions is as follows: if there is no cash register, then you need to purchase it (see “”), then you need to draw up a violation report, issue a correction check and report this to the tax office. In the future, when the 1.1 format comes into effect, the need to perform some actions will no longer be necessary.

Please note: a correction receipt can be created at any online cash register. Therefore, if the cash register is broken, the correction check can be sent from another cash register. This will not constitute a violation.

How to “correct” the non-use of the cash register (action algorithm for different versions of the FFD)

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The kit from SKB Kontur includes an online cash register of your choice (see “”), the “Kontur.OFD” service for sending data to the tax office, as well as the “Kontur.Market” service with a cash register program for transferring items to cash registers. As a gift with your order, you will receive 3 months of free work in both services.

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;
• incorrectly stated price of the goods;
• incorrect quantity of goods.

Tax officials believe that it is imperative to correct such errors immediately after they are discovered. Sometimes a correction check is intended for this purpose. 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 a correction check should 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.

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:

1. Confusion in the payment form: instead of the “cash” tab, they may indicate “card”.
2. The product price is incorrect.
3. 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:

1. The exact date and time of the transaction.
2. Document Number.
3. 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.

Amendments dated July 3 added an additional paragraph to the law on cash registers about correction checks. Is it now possible to say with confidence in what cases such a check should be punched? Unfortunately no. Questions about cash accounting adjustments still remain. Moreover, from August 6, changes to the order of the Federal Tax Service on additional details of fiscal documentation come into force. And they also affected the correction check. Evgenia Dubkova, a leading expert in the small and medium-sized business department of the company “Moyo Delo”, understands the issue.

Amendments July 3

Law No. 192-FZ added to the legislation on cash registers only that a correction check must be punched if the cashier sold the goods without a cash register or violated the rules of working with the cash register. Many experts hastened to declare that now any error in working with cash register systems needs to be issued a correction check. For example, if a check contains an incorrect VAT rate or an incorrect taxation system, we issue a correction check. However, if you think about the wording of the law, you can understand that in essence it has not changed, and the provisions on the check have only received additional explanations.

That is, as before, the correction check must be punched when making adjustments to calculations that were made earlier. The check is generated after the report on the opening of a shift is generated, but no later than the report on the closure of a shift is generated. The departments have not yet given any other official explanations on this matter.

When needed, when not

So, if an error is made in the calculation amount, then a correction check takes place. Moreover, it will be required if you find unaccounted (or inflated) revenue at the end of the shift and later (the next day, week, month).

Yes need. Such a document can be issued after the end of a shift with any past settlement date.

Question: The cash register has broken down, but we have not stopped selling goods. What to do now with the receipt, how to reflect it at the cash register?

If this is not a massive technical failure, then run a correction check for each operation and report the adjustments to the Federal Tax Service.

If the cashier noticed an error in the payment amount immediately, there is no need to use a correction check. In the case of an excess amount, it is enough to issue a check with the sign “return of receipt” and punch the correct document with the sign “receipt”. Likewise, if the amount is erroneously under-received, nothing prevents you from immediately giving the corrected check to the buyer (without issuing a correction check).

Question: Our employee, instead of a check for 500 rubles, punched a document for 5,000 rubles. Should I issue a refund to the buyer for 4,500 rubles?

No, a refund must be issued for 5,000 rubles. The money for the goods is returned not partially, but in full. For the amount of 5,000 rubles, punch out a check with the sign “return of receipt”, and then knock out the correct check with the sign of “receipt” for 500 rubles.

A correction check will not be required when correcting errors that are not related to the settlement amount. For example, if the cashier indicated cash instead of non-cash payment, an error was made in the TIN, VAT was erroneously allocated or not allocated. Then, according to the explanations of the Federal Tax Service (which have not been cancelled), it is enough to punch a check with the attribute “return of receipt”, and then a check with the attribute “receipt” indicating the correct details. However, in addition to this, in order to protect yourself from sanctions, report the mistake you made and have it corrected to the tax office. This must be done electronically through the CCP office.

Question: The cashier knocked out a check for the wrong service. He immediately noticed the mistake and issued the check again with the correct name of the service. What to do with a bad check?

Please checkout the return. In this case, there is no need to hit the correction check. The cashier needs to issue a regular check with the required details that were reflected in the check with the erroneous service. In this case, the check must have the “return of receipt” attribute.

Requirements for a check

The correction check must contain: document name, number, date, time, name and INN of the company, cash register and fiscal drive numbers, place of settlement, fiscal sign (clause 5 of Article 4.1 of Law No. 54-FZ). In addition, there are additional details that such a check must contain. They are shown in Table 30 of Appendix No. 2 to Order No. ММВ-7-20/229 of the Federal Tax Service of Russia dated March 21, 2017 (as amended both before and after August 6, 2018). Based on them, the correction check must necessarily contain such details as: the type of correction and the basis for the correction.

If the cashier punches a correction check without a tax order, then the type of correction must be indicated “0” (independent operation). In addition, you will need to provide a description of the correction. For example, a description of the correction could be as follows: “On June 11, 2018, a cash receipt was issued for an amount greater than the purchase amount.”

At the same time, as amended by Order of the Federal Tax Service of Russia No. ММВ-7-20/229 dated March 21, 2017, valid until August 6, 2018, the name, date and number of the document that served as the basis for the adjustment must also be included in the correction check.

The legislation on CCP does not impose any requirements for such a basis document. For example, an explanatory note from a cashier could serve these purposes. In it, the cashier must indicate the reason why the cash register check was entered with an error in the calculation amount, and why the error was not corrected in a timely manner in the presence of the buyer.

The cashier's explanatory note may look like this:

to CEO

Beta LLC

A.I. Petrov

from Yudina Svetlana Vladimirovna,

working as a cashier-operator

EXPLANATORY NOTE No. 2/1

On June 11, 2018, I issued the buyer a cash receipt for an amount greater than the purchase amount due to a malfunction of the cash register. This malfunction in the operation of the cash register was not detected by me at the time of issuing the check to the buyer due to my increased employment at that moment - there were a lot of customers whom I was in a hurry to serve, and the second cashier was on his lunch break.

06/14/2018 ________________ S.V. Yudina

Changes from August 6

Since August 6, 2018, the requirements, in particular for the description of the adjustment, have changed. After this date, in the correction check, in addition to the description of the correction, it is enough to indicate the date of the independent adjusted calculation. Determine it depending on the version of the fiscal document format (FDF).

The “date of the adjusted calculation” detail in a check that does not have the “FFD version number” attribute or has a variable value equal to “2” (i.e. FFD version 1.05) must contain information about the date of the document that is the basis for the correction. For example, the date of the explanatory note.

The “date of the adjusted settlement” in a check that has the value of the “FFD version number” variable equal to “3” (i.e. FDF version 1.1) must contain information about the date of the calculation, in relation to the information about which the correction cash receipt is generated . For example, the date of a check for an amount greater than the purchase amount.

"My Business" warns: For all correction checks, the tax office may request an explanation of the mistake made (corrected).

When there is no penalty

In order for the correction check to exempt you from the fine, in addition to filing it, notify the tax office.

The fact is that liability under Part and Art. 14.5 of the Code of Administrative Offenses of the Russian Federation for not using CCT can be avoided only if you voluntarily “repent” of the mistake in writing and correct it. Moreover, this must be done before the fact of the violation becomes known to the inspectors (i.e., before a decision on an administrative offense is issued). The correction check in such a situation must clearly be issued with correction type “0” (independent operation).

Report the error and correction electronically through the cash register account no later than three working days following the day the violation was corrected.

In this case, in the application, indicate detailed information about the adjustments made to the calculations. That is, provide details of all correction checks for each erroneous transaction.

Exception: Massive technical failure. In such a situation, the seller has the right to make payments without using cash register systems without “feeling guilty.” After all, there are no grounds for prosecution in this case. This is confirmed by regulatory agencies (letters from the Ministry of Finance and the Federal Tax Service of Russia). After work is restored, it is enough to generate one correction cash receipt for the total amount in the general manner. There is no need to report calculation adjustments.

"My Business" warns: There is no need to be afraid of the introduction of criminal liability for violations in the field of cash register technology. This is due to the fact that in such a situation the punishment will not be consistent with the principle of proportionality to the offense committed.