The concept of cash discipline combines a number of norms and restrictions relating to the reception, issuance, and storage of cash at an enterprise, and for non-cash payments - their accounting as part of cash transactions. Any manipulations with cash, including issuing salaries, accepting payments for goods and services, as well as their timely documentation, are called cash transactions. The set of norms adopted as the basis for cash management is not established by the management of private companies, but is determined by the legislative acts of the Russian Federation.

Fine for a bounced check for LLCs and individual entrepreneurs in 2018

A new scale of penalties for a bounced check for services rendered or commercial activities introduced Law No. 290-FZ in July 2016. For violators - individual entrepreneurs - the fines have increased by 2-5 times. In accordance with Article 14.5, paragraph 2 of the Code of Administrative Offenses of the Russian Federation, any operation of receiving funds by an entrepreneur is accompanied by a check being punched at the cash register, and the proceeds from both the goods sold and the service provided are taken into account.

The fine for individual entrepreneurs for failure to issue a cash receipt in 2018 is provided for by the above law and Amendment 2 to Article 14.5 of the Code of Administrative Offenses and amounts to an amount of ¼ to ½ of the cost of the service provided or goods sold, but not less than 10,000 rubles. In practice, it looks like this: if a check for the amount of 200,000 rubles is not issued, then the fine will be from 50,000 to 100,000 rubles, but if the purchase amount is only 20 rubles, then the fine for a check not punched at the cash register will be 10,000 rubles.

Fine for the absence of a cash register for individual entrepreneurs and LLCs

Any organization or individual entrepreneur who makes monetary payments to clients using cash or bank cards is required to hand over to customers a check from a registered cash register. Working without a cash register is simply prohibited. A mandatory check document is issued in cases where:

the seller sold the goods;

company employees provided paid services to the client;

the client received a previously ordered service.

If a check for the above services is not issued, a fine will be imposed on the work of the organization or individual entrepreneur.

When monitoring and supervising entrepreneurs’ compliance with the law on cash register systems, tax authorities monitor settlements using online cash registers, assess the completeness of the data provided by organizations and the accounting of revenue received by them. Violators will face a fine for failure to use the individual entrepreneur's cash register, in accordance with Part 2 of Art. 14.5 Code of Administrative Offenses of the Russian Federation.

	Type of administrative violation	Type of punishment for an official	Type of punishment for legal entities persons and individual entrepreneurs
	Non-use of cash register systems in cases established by Russian legislation	A fine of ¼ to ½ of the settlement amount made without the use of cash register systems, but not less than 10,000 rubles;	Fine from ¾ quarters to the full amount of the settlement carried out without the use of CTT, but not less than 10,000 rubles.
	Use of CHP that does not meet the requirements new edition Art. 4 Federal Law dated May 22, 2003 No. 54-FZ.	Fine from 1,500 to 3,000 rubles;	Fine from 5,000 to 10,000 rubles
	Violations in the operation of cash registers in accordance with the requirements of Art. 4.2. “The procedure for registration, re-registration and deregistration of cash registers” of Federal Law No. 290-FZ in	Fine from 1,500 to 3,000 rubles	Fine from 5,000 to 10,000 rubles.
	Failure by an organization or individual entrepreneur to send a cash register receipt to the buyer in electronic form when using cash registers.	Fine 2,000 rubles;	Fine 10,000 rubles.
	Failure by an organization or individual entrepreneur to transfer a cash register receipt to the buyer upon his request in cases provided for by law	Fine 2,000 rubles;	Fine 10,000 rubles

All new fines for non-use of cash registers in 2016 came into effect on July 15, 2016, and the fine for non-use of cash registers for individual entrepreneurs in 2018, the so-called online cash registers, came into effect from February 1, 2017.

Fine for exceeding the cash limit in 2018

The concept of “cash limit” means the maximum allowable amount of cash in the cash vault, safe or cash register of an organization by the end of the working day. A similar norm was introduced by the Central Bank of the Russian Federation, but the accounting department of an enterprise sets its maximum individually at the beginning of each calendar year.

Cash surpluses can quite legitimately be allowed on certain days. Valid reasons, according to clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014, are considered:

pay wages And various types assistance, but no more than five working days after withdrawal of funds from the company’s current accounts;

Carrying out cash transactions involving cash on non-working days or holidays.

Other circumstances cannot serve as an excuse for exceeding the limit and entail penalties.

The law allows selected categories of commercial small businesses, enterprises, organizations, and individual entrepreneurs to cancel the cash limit. To waive the maximum amount, you do not need to take any special actions; simple compliance with certain standards of Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses” is sufficient. ":

limited number of personnel - does not exceed 100 people over the past calendar year;

the maximum income for services performed and goods sold is no more than 800,000 rubles, excluding VAT;

participation in the authorized capital of other legal entities - no more than a quarter of the share.

If any of the organizations falls within the scope of these requirements, it can keep any amount of financial resources in the cash register.

What administrative penalty is imposed in cases of violation of the cash limit? Legal entities are subject to punishment in the form of a fine in the amount of 40,000 to 50,000 rubles, individual entrepreneurs and officials (accountant and manager) are subject to fines in the amount of 4,000 to 5,000 rubles.

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, 2020, use online cash registers only on a voluntary basis). In this article we will tell you about an erroneously punched check at an online cash register and give instructions on how to correct the document.

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

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 together 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 the framework of 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 write out RKO (expenses cash order). Important point: issuing a return receipt on a cash register of a new type 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 previous cash registers (before January 1, 2017) were a mandatory document; now this is not a mandatory procedure for returns. 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, – a complete package of documents for the Z-report.

Using a check correction

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 “Use of 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 revenue from sales 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 registers, 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 was 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, less money is actually received, 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 desk.

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. This way, both the OFD and the tax office will receive the correct data, which will eliminate the need to create 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 a cash receipt with an erroneous amount was generated.” (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 in electronic format 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 transaction;
• 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.

Check correction is used in the following situations:

— the cashier made a mistake and wants to correct it,

— in case of technical malfunctions of the cash register, 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.

To better understand how the correction is executed correctly, here is a small algorithm:

1. After an error in calculations is discovered, it is necessary to document a legal justification, which can be an official memo or act.
2. A correction check is issued, in which the document drawn up, its date and number are indicated for justification. The sign of calculation can be formulated only in 2 possible options: expense or income. Correction type - independent operation.
3. Documents justifying the correction check must be kept for 5 years as primary accounting document(Part 1, Article 29 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ).

Situation: the cashier punched a check for an amount less than what he actually received, and this happened before the customer left.

The online cash register returns goods without special problems. A regular cash receipt is issued with the note: “Return of receipt”, the money is returned to the buyer.

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.

This way, both the OFD and the tax office will receive the correct data, which will eliminate the need to create a correction check.

Situation: the cashier punched a check for an amount less than what he actually received, and this happened after the customer left

A correction check is a document with which you can solve the problem of the lack of a cash receipt for a transaction, avoiding administrative penalties.

This situation illustrates the fact that unaccounted revenue from sales 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 registers, which entails appropriate penalties. The same thing happens when a cashier unintentionally fails to punch a check.

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 detected 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 (a number and date are assigned);

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 indicate"Correction type"

This detail reflects the reason for introducing the adjustment:

• “0” - the adjustment was carried out independently (on one’s own initiative);
• “1” - the adjustment was carried out as prescribed (at the initiative of tax authority who discovered the violation).

4. You must submit 3 documents to the tax office:

• the correction check itself;
• act on the discovery of excess funds;
• an explanatory note from the cashier about the error.

Send the letter before the tax office notices the violation. Otherwise, the company may receive a fine of 30 thousand rubles. according toclause 2 art. 14.5 Code of Administrative Offenses of the Russian Federation . If you correct the error before the Federal Tax Service finds it, there will be no fine.

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.

Situation: the cashier punched a check for an amount greater than he actually received, and this happened after the customer left.

This situation illustrates the fact of exaggeration of sales revenue, since these data are less than fiscal data, that is, less money is actually received, 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.

What is the procedure in this situation?

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 desk.

Situation: the cashier punched a check for an amount greater/less than he actually received, and this happenedV previous shift .

This question concerns post-shift adjustments.

A correction check can be issued on any day. For example, if non-use of a cash register is detected independently during a shift, then the correction check can be run before generating a report on the closure of the shift. If excess money is discovered after the report on the closure of a shift is generated, then the correction check can be generated the next day after the opening of the shift.

A correction check should be issued separately for each transaction performed without the use of cash register, or the data about which was not transferred to the OFD (Letter of the Federal Tax Service of Russia dated December 7, 2017 No. ED-4-20/24899 ). Making one correction check for the total amount of unperformed transactions is allowed only in the event of a massive technical failure in the operation of the cash register (Letter of the Federal Tax Service of Russia dated December 20, 2017 No. ED-4-20/25867).

Important point: According to 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).

1. The cashier punches the correction check;

2. Cashier points it contains the date and time of the arrival error(in the “description of correction” option). For example, there may be such a description of the correction: “07/20/2018 at 15:25 a cash receipt with an erroneous amount was generated.” (And the correction check can be drawn up much later, for example on 08/10/2018).

Type of violation	Amount of fine or type of punishment in accordance with 54-FZ
	executive	Organization or individual entrepreneur
Not using the cash register after 07/01/2017	Fine from 25% to 50% of the outstanding sales amount (but not less than 10 thousand rubles)	The fine should range from 75% to 100% of the outstanding sales amount (but not less than 30 thousand rubles)
Repeated failure to use the cash register within one year, including if the settlement amount was 1 million rubles. (after 07/01/2017)	Disqualification from one to two years	Suspension of activities for up to three months (90 days)
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.	Finefor individual entrepreneurs: 1.5 - 3 thousand rubles. for legal entity: 5 - 10 thousand rubles
Violation of the deadline for submitting documents and data at the request of the tax office (FTS)	Finefor individual entrepreneurs and officials: 1.5 - 3 thousand rubles. for legal entity: 5 - 10 thousand rubles
Failure to issue a check or other BSO (strict reporting form) in printed form/failure to send data electronically at the 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).

Correction check details

The details of the correction check are the same as for a regular check. For example: TIN, cash register number, payment address, taxation system, fiscal sign.

The difference between them is that the correction receipt does not reflect the product range, price and volume. This is due to the fact that only the OFD and the Federal Tax Service need the correction check for checks, and it is not provided to the buyer. For the same reason, it does not have a QR code, which customers use to verify the authenticity of the document.

Such a check indicates only one total adjustment amount. No breakdown by product is needed.

The “Cashier” details must indicate the full name and position of the relevant person.

The forum of the official website of the Federal Tax Service of Russia forum.nalog.ru posted guidelines on the generation of cash receipts in accordance with the order of the Federal Tax Service of Russia dated March 21, 2017 MMV-7-20/229@.

What should I do if my online checkout receipt is entered incorrectly?

The online checkout receipt was entered incorrectly. What to do if the cashier-operator punches a cash receipt with an error in the payment amount? How to correct cashier errors in online cash register receipts?

Question: What to do if a check is entered incorrectly at the online cash register: When receiving payment in cash, payment was made by bank card. In our organization, payment is made only in cash. This error was discovered the next day. How to fix it. Make a return and spend new payment or use an adjustment check. How to inform the tax office so that there are no fines.

Answer:

Correct errors through returns, even if they were discovered after the customer left. In this case, the product itself will not be returned. The company is simply correcting errors. Therefore, instead of a statement from the buyer, take an explanation of the error from the cashier.

There is no need to separately report this to the tax office.

What documents to fill out when working with CCP?

What to do if the cashier-operator punches a cash receipt with an error in the payment amount

It all depends on when the error was discovered.

If the error is found before the end of the shift, punch the check with the sign “return of receipt” and form the check correctly. In the additional details, indicate the fiscal document attribute (FDS) of the incorrect check.

If the error is discovered after the end of the shift, credit the cash desk exactly as much money as it actually is. It turns out to be less than the cash register. Demand an explanation from the cashier-operator.

Then the cashier-operator writes an explanatory note outlining the essence of his erroneous actions, attaching copies of the erroneous check.

The leader decides what to do and what to do. For example, the cashier-operator - a reprimand, deprivation of a bonus, etc., the accounting department - take into account the actual data and reflect it in accounting without errors, etc.

From a magazine article

How to correct cashier errors in online cash register receipts to avoid fines

What mistakes do cashiers often make?

Inattentiveness of employees leads to errors that distort accounting. Here are the most common ones.

The payment method was mixed up. The online cashier's receipt contains a sign of the form of payment - payment in cash or electronic money. If the cashier confuses them, the amount of cash on the report will not match the amount of money in the cash register box. As a rule, the error can be discovered at the end of the shift. To calculate it, you need to study the receipts for the entire shift.*

The product was mixed up. The cashier may write out on the receipt the wrong item that he sold to the buyer. If the cost is similar, the error is skipped. Sometimes it is possible to find it only during inventory - the remaining goods will disperse.

Different tax regime. A company can get by with one cash register when it combines several tax regimes. Then the cashier must choose the system to which the product belongs.

If the buyer takes goods the sale of which is subject to different systems, the cashier needs to knock out two checks. After all, only one tax system can be established in a document (Table 5 of Appendix 2 to the order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/229@). Due to errors, the company will incorrectly calculate revenue for each mode.

How to correct an error on a cash receipt

The Code provides for a fine for operating a cash register that does not meet the requirements - 10 thousand rubles (Part 4 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation). In particular, if the company has configured the cash register incorrectly. If the cashier makes a mistake, there are no penalties for this. But due to errors, the tax office receives incorrect information. Therefore, all inaccuracies must be corrected.

Errors in the company's cash register systems used to be corrected according to the established procedure. It was necessary to take the check from the buyer, take the cashier's explanatory note and attach them to the act, which was signed by a commission of company employees (clause 4.3 of the Procedure, approved by the Ministry of Finance of Russia on August 30, 1993 No. 104). Now companies should not be guided by the old rules (letter of the Ministry of Finance of Russia dated July 21, 2017 No. 03-01-15/46715). But there are no new rules to correct it. We found out from the tax authorities how to correct errors in this case.

All common cashier errors must be corrected with a refund check - a check with the same indicators as in the erroneous one, but with the “Return receipt” sign. Then punch the check with the correct details. Do not use a correction check. It is needed in exceptional cases. For example, when the company did not use the cash register or the check for some reason did not go to the data operator.

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 punched; 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 “Using a 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.

A check was entered incorrectly through the online cash register - what should I do?

The fiscal drive should be removed from the online cash register in the prescribed manner and transferred to the manufacturer to extract data from there that was not transmitted to the Federal Tax Service via the Internet. Then, write down such data on a separate electronic medium, and, accompanied by documentary explanations, transfer it to the Federal Tax Service.

1. When at the cash register, which, in principle, works (functional for the bulk of the cashiers’ working time), but for some reason - less often technical, more often due to a seller’s error, it was not possible to reflect the revenue.

In this case, at the cash register - which, one way or another, is functioning - you should generate a correction check as soon as possible, as well as prepare documents explaining the reasons for not using the cash register equipment. When checking, keep these documents ready, and if the tax authorities don’t ask for them, show them anyway.

Instructions for correcting an erroneously punched receipt at an online cash register

Add to favoritesSend by email A check entered incorrectly at an online cash register is not uncommon. There is no need to panic, because the law provides a way out of this situation. Let's consider the procedure for such a case. Incorrect cash register check - the basis for correction Tax officials are able to remotely discern errors in cash calculations How to correct an erroneously punched check? Registration of a receipt return receipt Results Incorrect cash register receipt - the basis for correction All people make mistakes, and only those who never work do not make mistakes.

Cashiers working with new online cash registers have not been spared the same common practice.

What to do if a check is entered incorrectly at an online cash register

The transmitted report contains an explanation indicating the original erroneous document; as a result, the amount indicated in the document is subject to deduction from the total revenue for the day.

• When returning money not on the day of purchase of the product, but within 14 days from the date of purchase, in accordance with the law on the protection of consumer rights, when the cashier on duty issues a cash order for expenses (RKO) and issues money from the main cash register. First, the cashier accepts from the buyer the application he has drawn up outlining the problem and checks the compliance of the passport data specified in the application with the document presented by the citizen.

For your information! A return receipt can only be issued on the day of purchase when a new model of cash register is used.

What to do if the cash register is broken or cashier errors are detected

Info

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. MMV-7-20/ 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.

Returns (page 2)

Attention

From July 1, 2017, all organizations using the general tax system and simplified tax system, as well as companies and individual entrepreneurs selling excisable goods are required to use online cash registers (individual entrepreneurs on PSN and UTII until July 1, 2018, use online cash registers only on a voluntary basis) . In this article we will tell you about an erroneously punched check at an online cash register and give instructions on how to correct the document. Online cash registers differ from regular cash registers in that they are equipped with fiscal memory (fiscal storage), which daily transmits information about the organization’s revenue to the tax service through special OFDs (fiscal data operators).

Since this innovation has only been in effect for six months (since January 1, many organizations began using online cash registers), and officials have not yet given official explanations or instructions about possible situations of using online cash registers, the question of possible errors remains open.

How to correct a cashier's error using a correction check in an online cash register

Table “Correcting an error in a check 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. This way, both the OFD and the tax office will receive the correct data, which will eliminate the need to create a correction check.
Table “How does the process of processing a return at an online cash register work?”: Question Answer What determines the processing of a cashier’s return? 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 previous cash registers (before January 1, 2017) were a mandatory document; now this is not a mandatory procedure for returns. 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, - complete package of documents for the Z-report.

The online cash register has punched the receipt twice, what should I do?

Cashier: - funds are returned to the card, in accordance with Central Bank Directives No. 3073-U dated October 7, 2013 - KM-3, - explanatory note, - complete package of documents for the Z-report. Next, all documents are sent to the accounting department of this organization or individual entrepreneur. Using a correction check The rules for using cash registers with a fiscal drive require, among all the information regarding errors and the execution of return checks, the execution of correction checks. Read also the article: → “Use of fiscal data operators in the operation of online cash registers.” 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.

The second - if it turns out, for example, that the punched amount in the check is less than what was actually issued from the cash register to the buyer. Various related scenarios are also possible - but, one way or another, the adjustment check reflects one of these two above-mentioned calculation features. Reflection in the check of correction of other features characteristic of ordinary checks is not provided.

An important nuance: if the buyer is given cash after returning a low-quality product, not an adjustment check is generated, but a regular one with the “return of receipt” sign.

1. The moment of detection of an error in breaking a check is important.

For example, if an error consisting in entering a larger amount in comparison with the one received from the buyer is detected when the buyer has not yet left the cash register, then not an adjustment check is issued, but a standard cash receipt with the “return of receipt” sign.
The employee generates a document for the return of receipts in the amount of an erroneous amount, and then punches a cash document for receipts in the correct amount. The correct check is handed over to the buyer, the incorrect one is returned to the cashier, and the correct data will be sent to the OFD and TS. For your information! If necessary, a correction check should be created in the interval between the creation of a report on the opening of a shift and a report on its closure (letter of the Ministry of Finance of the Republic of Kazakhstan No. 03-01-15/28914, 05/12/2017).

But this does not mean that corrections cannot be made after the shift that made the error ends. When closing the next shift, the amounts corrected in cash documents and checks are used by the fiscal drive to generate final information for the shift (Federal Law No. 54, 05/22/2003). Therefore, creating a correction check after the end of the shift is acceptable, provided that it reflects the moment the violation was committed (date, time).