If the buyer wants to return the product, you must refund him. But if the cashier made a mistake during the calculation, then in some cases you need to issue a refund check, and in some cases a correction check. We will look at a step-by-step algorithm for how to process a refund using online cash registers and give examples of documents that need to be drawn up.

Step-by-step algorithm for processing a refund at the online checkout

A situation in which a “return of receipt” check is processed:

The customer returned the goods. It doesn’t matter whether it’s on the day of purchase or another.

The receipt was entered incorrectly by the seller and the error was discovered by the client. For example, the receipt contains extra items or the amount indicated is greater than required (the product costs 90 rubles, but the receipt indicates 100 rubles).

If the buyer wants to return the item

Then follow 4 consecutive steps:

1. Accept an application from the client. Without the client's application, a return cannot be issued. It is written in any form, but must contain the following information:

• Full name of the buyer;
• his passport details;
• reason for return (defective or wrong size);
• total cost of the goods;
• date of;
• client's signature.

Provide the client with a pre-prepared form. This will eliminate errors when filling it out. The buyer will only need to enter his information and the name of the product. Check that the client has correctly indicated his passport details and check details. If he did not save the check, he must write that the check was lost.

Example of a statement from a buyer

Without an application from the buyer, the tax office will not accept returns of goods via the online checkout. Because in this case, there is a possibility that the client did not return the goods, and the entrepreneur is trying to hide the money from taxes.

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2. Make an invoice. Standard sample There is no invoice, so the company can create its own. The invoice is needed in two copies: one remains with the company, the second with the client. Each must have the buyer's signature.

3. Pass the refund receipt at the online checkout. It must contain all the details of a regular check. For example, the name of the product or the address of the store. The only difference is that on the refund check the calculation attribute “return of receipt” is written, and not “receipt” or “expense”.

Here is an example of the difference between a regular check and a return receipt.

4. Give the buyer money for the goods.

Returns via the online checkout “day to day” are processed in the same way as on other days.

If the cashier made a mistake and immediately noticed it

If the cashier noticed the error while the buyer was still there, then you also need to run a “return receipt” check at the online cash register. After this, the cashier regenerates the correct receipt and gives it to the buyer. An application from the client is not required.

But you will have to explain why you pushed for the return of the receipt. So the cashier writes a memo. In it, he indicates which check he knocked out incorrectly and indicates that he immediately issued 2 more checks: “return of receipt” and a new receipt. Two checks must be attached to the note - an incorrectly executed one and one for the return of the receipt.

When to enter “return receipt” at the online checkout

If there is extra money at the checkout at the end of the shift, punch out the correction check

Excess funds appear in three cases:

• the seller did not punch the check;
• punched a check for an amount less than what the buyer paid;
• I issued a refund via the online checkout instead of a correction check.

If at the end of the shift Money there is more in the cash register than there should be, then the “return of receipts” does not break through. The cashier draws up a correction check and writes a report or explanatory note about the discovery of excess money.

The difference between a correction check and a refund check

There are several reasons for returning purchased products. If a person has purchased a low-quality product or a product with a manufacturing defect, he can return the money or replace it with a similar product within warranty period. The consumer also has the right to return the product because it did not suit him, to withdraw the prepayment, or to refuse the service. To get a refund, in any of these cases you need to issue a refund via the online checkout. They must be carried out according to the rules established by the legislation of the Russian Federation.

How to properly return a customer via online checkout

Making a refund from an online cash register is a common situation, so any cashier should know how to behave in it. It is important not only to document the operation, but also to comply with all the rules of Federal Law No. 54-FZ, which was adopted in 2003.

Refund before the end of the shift at the online cash register

The easiest way is to make a refund via the online cash register on the same day before the Z-report for revenue is generated. This document shows income for the entire working day and is submitted to the tax service.

Important! The seller must send the return receipt to the tax authorities only with reference to the first document. This must be done to exclude the transaction that did not take place from the total sales.

Returning goods on the day of purchase at the online checkout is carried out in two ways:

1. From the cash register, if the service or product was purchased for cash.
2. To the bank card, if the consumer paid by bank transfer.

In the second case, crediting money to a plastic card may take up to 10 days.

Online cash register: next day refund rules

You can make a refund at the online checkout the next day. Registration is almost no different from delivering goods to the store on the same day:

1. The client presents a document confirming the purchase of the product and a passport (a foreign passport is possible).
2. The seller knocks out a new one cash receipt with the payment attribute “return of payment”.
3. The seller gives the client money in cash from the cash register or returns non-cash money through the POS terminal (in whole or in part).

There are cases when the consumer wants to return the goods, but novice sellers do not quite understand what a correction check and a receipt return check are.

The first one is issued if:

• there is a need to correct the calculations that you made before;
• the cash document was not entered due to an error;
• An excess amount was found on the check.

The second - a check for the return of receipts at the online cash register - is printed if customers return goods or refuse services.

Important! Cash receipts are issued not only for goods. They are issued for certificates and gift cards, which are sold at points of sale.

The cashier made a mistake: what to do?

Refunds to the buyer are made at the online checkout and partially in case of a seller’s error. You can consider the usual case: when selling 10 units of goods, the cashier knocked out the wrong amount per item; accordingly, the buyer, if he does not check, will overpay. It’s good if the error was detected immediately, before the client left the cash register. You can apply here in the usual way- issue a partial refund at the cash register with the check sign “return of receipt”. Next, you need to punch another check and return the money to the consumer.

There are more difficult situations- the error was detected after the client left and it is not possible to issue a new check. In order for excess money to be correctly accounted for at the cash register, the seller needs to do the following:

1. Issue a correction check.
2. Save the correction receipt in a separate folder.
3. Attach a note explaining the situation about this check.

The data will be transferred to the Federal Tax Service through the fiscal operator with whom the organization has a service agreement. If requested by the tax office, the saved correction receipt will need to be provided.

It is better to avoid mistakes when working with an online cash register, since sometimes the Federal Tax Service may regard the situation as working without a cash register, for which the law provides for a fine of up to 30,000 rubles.

If the client does not have a receipt for the purchase, it is necessary to establish the fact of purchase in this particular store. This can be done via computer programs(for example, upload a sales page through 1C-enterprise) or establish the fact of sale of this product in other ways (the seller could remember the buyer). Only in this case is it advisable to make a refund via the online cash register.

Important! Although the company must issue a refund within 10 days, the return process may be extended if a controversial situation arises where the parties do not agree with the circumstances that have arisen and require an examination of the goods.

How to return money for purchased goods if there are no receipts at the cash register

There are cases when customers bring back goods, refuse the service they have already paid for and demand a refund, but the cash register is zero. How to make a refund to a buyer at an online checkout if there is no cash? Cashiers, like customers, also have their rights. Russian law says that stores or companies are required to return funds within 10 days. This time is enough for the cash register to be replenished. But, if after the expiration of the ten-day period there are no receipts, it is necessary to use the company’s general cash register to replenish it.

Documentation of the refund procedure

If you need to return a check via an online cash register, do so in accordance with the law:

1. Accept the application from the buyer. There are no standard forms for writing it. In the application the client must indicate:

• passport details;
• the reason for returning the purchased goods to the store;
• price;
• date;
• signature.

To prevent the buyer from making mistakes and rewriting the application, provide the prepared form.

Important! It is not possible to return goods without an application. The tax authorities may suspect the organization of fraud with financial calculations. For example, suspect that by deciding to pass a refund check through an online cash register without an application, an entrepreneur is trying to hide part of the income and not pay taxes.

Print out the invoices. They are issued in two copies. The first is for the client, the second is for the company. Each invoice contains the buyer's signature - required condition. The document must contain:

• Product Name;
• unit of measurement;
• quantity;
• retail price;
• total refund amount;
• date of purchase and refund.

Reflect the refund in the online checkout by entering the required data.

Return the money to the client.

Save the documentation for reporting to the Federal Tax Service if the tax service requires clarification.

At the online checkout, the reflection of the return cannot be anonymous. The consumer must include passport details in the application.

Is everyone required to use the online cash register?

According to the law, from February 1, 2017, most entrepreneurs switched to working with a new generation online cash register. The rest are required to start using them on July 1, 2018.

The law provides for a number of persons exempt from the obligation to use online cash registers. These include:

1. Entrepreneurs engaged in shoe repair or key making.
2. Individual entrepreneurs selling handicraft products.
3. Organizations selling printed publications at kiosks.
4. Traders of ice cream, live fish, vegetables and fruits, etc.

A complete and current list can be found in legislative documents.

Stores located in rural areas, where there is no Internet, are also not required to report to the tax service every day. Information about their financial activities is stored in the fiscal storage of the online cash register, and they are required to submit the report within a certain time frame, visiting the Federal Tax Service Inspectorate in person.

In this situation, by law, you can defer the return if 10 days have not yet passed from the date of purchase or replenish the cash register from the general cash register of the enterprise.

Question: what does a non-zeroable receipt amount mean in an online cash register?

Answer: The non-zeroing amount means “Readings of summing counters”. It shows how much money went through the cash register.

The main difference between online cash registers is the presence of a fiscal type drive, which on a daily basis transmits information about the revenue received by the organization to the tax structure through special fiscal data operators (FDOs).

The use of an online device is mandatory for enterprises operating under general or simplified taxation systems (,), as well as those selling excisable products.

Inclusion of other categories of taxpayers, including individual entrepreneurs on and in the mandatory use of the innovation, is expected in stages from the middle current year(from 07/01/2018) and next year (from 07/01/2019). An exception is made for organizations and entrepreneurs engaged in activities specified in the approved regional government agencies list (Federal Law No. 54, 05/22/2003).

Calculations at the online cash register are subject to mandatory adjustments in cases where errors occur that lead to excess amounts being processed through the cash register or to the loss of money.

Refund if a document is entered incorrectly at the online checkout

Using the online cash register, return transactions are processed:

• If a violation is detected before the completion of the shift of the cashier on duty (before the summary cashier is knocked down) using a return check. The completed document for the return of receipts along with the Z-report containing indicators of the enterprise’s revenue for the day or day (24 hours) of work is sent by the operator to the tax structure department. The transmitted report contains an explanation indicating the original erroneous document; as a result, the amount indicated in the document is subject to deduction from the total revenue for the day.
• When returning money not on the day of purchase of the product, but within 14 days from the date of purchase, in accordance with the law on the protection of consumer rights, when the cashier on duty issues a cash order for expenses (RKO) and issues money from the main cash register. First, the cashier accepts from the buyer the application he has drawn up outlining the problem and checks the compliance of the passport data specified in the application with the document presented by the citizen.

For your information! A return receipt can only be issued on the day of purchase when a new model of cash register is used. For all return options, it is recommended to draw up a statement on the return of funds (similar to the KM-3 form on the return of money to customers for unused or erroneously punched cash register receipts), which, together with erroneous cash register receipts (glued to a blank paper sheet), an explanation and documents for Z- The report is sent to the company's accounting department.

Form KM-3 can be compiled only in the form approved by the Resolution of the State Statistics Committee of the Russian Federation (No. 132, December 25, 1998). The enterprise has the right to develop another document for processing a refund, but the use of KM-3 will not be a violation, despite the optionality of the form (letter of the Ministry of Finance of the Russian Federation No. 03-01-15/54413, 09.16.2016).

If the buyer paid for the purchased goods using a payment card, then the funds are also returned in cashless form to the card (CBR instructions No. 3073, 10/07/2013). When transferring money not on the day of purchase, the buyer must fill out an application and present his own passport, and the cashier returns the funds and transfers a package of documents to the accounting department (act, explanation, Z-report).

Attention! Failure to eliminate violations related to the return of money at the online cash register entails the application of sanctions against the enterprise under the Code of Administrative Offenses of the Russian Federation (Article 14).

Correcting data entry errors at the online cash register

If a data entry error is detected at the online cash register (a receipt has not been issued, some items are missing on the receipt) due to the fault of the cashier or due to a technical malfunction of the machine, a correction check is generated.

The purpose of the procedure is to bring real sales information into conformity with those subject to accounting in the National Tax Service (fiscal). You can make adjustments to decrease or increase sales volume at any time after an error is discovered. There are two possible situations.

Situation 1. If the cashier returns a cash document for an amount less than what was actually received, a situation arises where unaccounted sales revenue appears. Tax authorities may interpret this fact as concealment of the share of income subject to taxation and illegal non-use of cash registers.

In order to avoid penalties for tax payments, you need to generate a correction check. If an error is discovered on your own, the punched check, along with the act and an explanatory note containing the time and date of the error, is sent to the operator (OFD).

After which the organization (at its own request, but not necessarily) can contact the Tax Service department and notify that a discrepancy has been detected and eliminated. Upon receipt of an order from a tax structure that has received information about unaccounted sales, a correction check is generated indicating the NS order as the basis, which is sent to the operator and to the TS along with the organization’s obligation to pay a fine (Article 14 of the Code of Administrative Offenses of the Russian Federation).

Situation 2. If the cashier punches a cash document for an amount greater than actually received, an excess of sales proceeds over fiscal data (shortage) is formed. Creating a correction check is not mandatory due to the absence of suspicion of non-use of cash register equipment. The cashier should punch a document for the return of receipts for the missing amount and prepare explanatory note with an explanation of the reason for the lack of money in the cash register.

When a check for an incorrect amount was punched in the presence of the buyer, it is also possible not to create a correction check. The employee generates a document for the return of receipts in the amount of an erroneous amount, and then punches a cash document for the receipt in correct size. The correct check is handed over to the buyer, the incorrect one is returned to the cashier, and the correct data will be sent to the OFD and TS.

For your information! If necessary, a correction check should be created in the interval between the creation of a report on the opening of a shift and a report on its closure (letter of the Ministry of Finance of the Republic of Kazakhstan No. 03-01-15/28914, 05/12/2017). But this does not mean that corrections cannot be made after the shift that made the error ends.

When closing the next shift, the amounts corrected in cash documents and checks are used by the fiscal drive to generate final information for the shift (Federal Law No. 54, 05/22/2003). Therefore, creating a correction check after the end of the shift is acceptable, provided that it reflects the moment the violation was committed (date, time). For example, a document drawn up on 10/11/17 to correct an error made on 09/02/17 may contain a description of the correction in the form: “A cash receipt with an incorrectly specified amount was generated at 10:10 on 09/02/2017.”

Informing tax authorities about adjustments

Taxpayers are required to transfer information and documents to the Federal Tax Service branches in in electronic format through cash register offices in accordance with the legislation on the use of cash register equipment (Article 5 of Federal Law No. 54).

But legislative norms do not contain obligations for cash register users to inform the tax authority about self-made adjustments to fiscal data. All fiscal documents, including adjustments, are subject to transfer to the tax structure through a special fiscal data operator (Article 1 of Federal Law No. 54). In this way, the tax authority accumulates information about all corrections made to the online cash register.

Attention! The taxpayer is exempt from liability for violations in the area of ​​using cash registers (Federal Law No. 290, 07/03/2016) if he voluntarily notified the Federal Tax Service about the use of a cash register that does not meet the established requirements, or about violation of the terms and procedure for registration/re-registration/application of cash registers established by Federal Law No. 54. Simultaneously with notifying the tax authorities, the organization must provide confirmation that the alleged violation has been eliminated (before a decision on an administrative offense is issued).

In order to understand the concept of “cash discipline”, you first need to understand the difference between the terms “Cash register” and “Cash desk”:

Cash register (KKM, KKT) is a device necessary for receiving funds from your clients. There can be any number of such devices and each of them must have its own reporting documents.

Enterprise cash desk (operating cash desk) is a collection all cash transactions(reception, storage, delivery). The cash register receives revenue received, including from the cash register. All cash expenses related to the activities of the enterprise are made from the cash desk and money is handed over to collectors for further transfer to the bank. The cash register can be a separate room, a safe in the room, or even a drawer in the desk.

So, all cash transactions must be accompanied by registration cash documents, which is usually meant by maintaining cash discipline.

Cash discipline is a set of rules that must be followed when carrying out operations related to the receipt, issuance and storage of cash (cash transactions).

The basic rules of cash discipline are:

Who must comply

The need to maintain cash discipline does not depend on the presence of a cash register or the chosen taxation system.

How is the cash balance limit calculated?

The procedure for calculating the cash balance limit is presented in the appendix to the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U.

According to it, in 2019 the cash balance limit can be calculated in one of two ways:

Option 1. Calculation based on the volume of cash receipts at the cash desk

L = V / P x N c

L

V– the volume of cash receipts for goods sold, work performed, services rendered for the billing period in rubles (newly created individual entrepreneurs and organizations indicate the expected volume of receipts).

P– the calculation period for which the volume of cash receipts is taken into account (when determining it, you can take any period of time, for example, the month in which the peak volumes of cash receipts occurred). The billing period must be no more than 92 working days

Nc– the period of time between the day on which cash was received and the day the money was deposited at the bank. This period should not exceed 7 working days, and in the absence of a bank in locality– 14 working days. For example, if money is deposited at the bank once every 3 working days, then N c = 3. When determining N c, location may be taken into account, organizational structure, specifics of activity (seasonality, working hours, etc.).

Calculation example. LLC "Company" is engaged in retail trade. The management of the organization decided to set a cash balance limit for 2019, taking December 2018 as the billing period. In December, the company worked for 21 days and received cash proceeds in the amount of 357,000 rubles. At the same time, the cashier of the organization handed over the proceeds to the bank once every 2 days. The cash balance limit in this case will be equal to: 34,000 rub.(RUB 357,000 / 21 days x 2 days).

Option 2. Calculation based on the volume of cash dispensed from the cash register

This method as a rule, they are used by individual entrepreneurs and organizations that do not receive cash in the course of their activities, but periodically withdraw money from the bank (for example, for settlements with their suppliers).

In this case, the formula applies:

L = R / P x N n

L– cash balance limit in rubles;

R– the volume of cash issued for the billing period in rubles (with the exception of amounts intended for payment of wages, scholarships and other transfers to employees). Newly created individual entrepreneurs and organizations indicate the expected volume of cash disbursements;

P– the billing period for which the volume of cash withdrawals is taken into account (when determining it, you can take any period of time, for example, the month in which there were the highest volumes of cash withdrawals). The billing period must be no more than 92 working days, and its minimum value can be any.

Nn– the period of time between the days of receiving money from the bank (with the exception of amounts intended for payment of wages, scholarships and other payments to employees). This period should not exceed 7 working days, and in the absence of a bank in the locality - 14 working days. For example, if money is withdrawn from a bank once every 3 business days, then N n = 3.

Calculation example. LLC "Company" is engaged in retail trade. The company does not accept cash proceeds; buyers pay through the bank. However, from time to time the company withdraws cash from the bank to pay suppliers. The management of the organization decided to set a cash balance limit for 2019, taking December 2018 as the billing period.

In December, the company worked for 21 days and received cash from the bank in the amount of 455,700 rubles. At the same time, the cashier of the organization received cash from the bank once every 4 days. Wage was not issued from the cash register. The balance limit in this case will be equal to: RUB 86,800(RUB 455,700 / 21 days x 4 days).

Order for setting a cash limit

After you calculate the cash balance limit for the cash register, you must issue an internal order approving the limit amount. In the order, you can indicate the validity period of the limit, for example, 2019 (sample order).

The law does not provide for the obligation to reset the limit every year, so if the validity period is not specified in the order, then the established indicators can be applied both in 2019 and further until you issue a new order.

Simplified procedure

Starting from June 1, 2014 - individual entrepreneurs and small enterprises (number of employees no more than 100 people and revenue no more than 800 million rubles per year) more don't have to set a limit cash balance at the cash register.

In order to cancel the cash limit, it is necessary to issue a special order. It must be based on the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U and must contain the following wording: “Keep cash in the cash register without setting a limit on the balance in the cash register”(sample order).

Issuance of cash to accountable persons

Accountable money is money that is given to accountable persons (employees) for business trips, entertainment expenses and business needs.

Money can be issued on account only on the basis statements from an employee. In it, he must indicate: the amount of money, the purpose for receiving it and the period for which it is taken. The application is written in any form and must be signed by the manager (IP).

If an employee has spent his personal money, then he needs to compensate for it; in this case, a statement is also written, but with a different wording (samples of statements).

Note: It is desirable that the statement contain the line: “The employee has no debt on previously issued advances”(since by law it is impossible to issue money on account to employees who have not reported on previous advances).

During 3 working days after the end of the period for which the funds were issued (or from the date of return to work), the employee must submit to the accountant (manager) expense report with documents confirming the expenses made (KKM checks, sales receipts etc.).

Otherwise, funds issued to the employee cannot be counted as expenses and the tax can be reduced accordingly. Moreover, if there are no supporting documents, then you will have to withhold personal income tax and pay insurance premiums from the amount issued.

Limitation of cash payments

One more important rule cash discipline is compliance with the restrictions on cash payments between entities entrepreneurial activity(Individual entrepreneurs and organizations) within one contract amount no more than 100 thousand rubles.

A receipt entered incorrectly at an online cash register is not uncommon. There is no need to panic, because the legislation provides not only sanctions for this, but also a way out of this situation. Let's consider the procedure for such a case.

Incorrect cash register receipt - basis for correction

All people make mistakes, but only those who never work make mistakes. Cashiers working with new online cash registers have not been spared the same common practice.

To understand the algorithm for correcting an erroneously punched check, you need to refer to the provisions of the law “On the use of cash register equipment (KKT/KKM) when making cash payments and (or) payments using payment cards” dated May 22, 2003 No. 54-FZ. Changes in calculations that have already been made will require their correction or refund. For this purpose, separate online cash register operations with the same names are provided, accompanied by the production of special documents - a correction check or a receipt return check.

Therefore, the answer to the question: “How to issue an erroneously punched check” is this: it is necessary to carry out an operation to correct previously made calculations or return the receipt.

You will have to adjust your online cash register calculations if you have:

• errors that resulted in excess amounts being processed at the cash register;
• inaccuracies that influenced the occurrence of shortages.

Tax officers are able to remotely discern errors in cash calculations

The use of online cash registers brings fiscal interaction between merchants and tax authorities to a new modern level. Now the latter do not have to come out for inspection to identify errors in cash calculations. This is achieved through the exchange of information between 4 participants in the process:

• buyer;
• owner of an online cash register with a fiscal drive;
• serving the specified owner as a fiscal data operator (FDO);
• authorized officials 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 connecting link between the owner of the online cash register and the tax authorities, to whom he sends the received information within the prescribed time frame.

In the process of monitoring the information received, the tax service identifies offenses, sends the owners of cash registers the instructions necessary to comply with them and holds them accountable.

So in summary looks like a modern process of interaction between tax authority and other persons involved in the procedure for using online cash registers. If a check is entered through an online cash register by mistake, it may be visible to the tax authorities. It is advisable to resolve the error before it comes to their attention.

How to correct an erroneously punched check?

Above we found out how to issue an incorrectly punched check and why it is needed. Now let's look at the procedure for making a correction check.

It should be issued in the interval between reports on the opening of a shift in the cash register and the closing of such a shift (without date restrictions).

In paragraph 5 of Art. 4.1 of Law No. 54-FZ and the order of the Federal Tax Service dated March 21, 2017 No. ММВ-7-20/229@ lists the required details of the correction check, including:

• document number, date and time;
• KKM registration number;
• serial number of the fiscal drive;
• place of payment, etc.

The check should correctly reflect the payment attribute, indicating the value “1” (receipt) or “3” (withdrawal) and the type of correction, indicating the reason for the correction:

• “0”—adjustment without prescription;
• “1”—adjustment as prescribed.

Correction of the error must be documented in an accompanying document. It may be an explanatory note from the cashier or an act on the operation to adjust the calculations. The document should reflect the fact of an error in the calculations and the reasons for the adjustment.

A correction check may be needed in the following cases:

• during the initial payment, the cashier wrote less in the check than the buyer paid him;
• the cashier mistakenly did not punch the check;
• The tax authority sent an order, identifying an unaccounted transaction.

The fact of identifying an unaccounted transaction entails liability for the guilty person under Part 2 of Art. 14.5 Code of Administrative Offenses of the Russian Federation. Issuing a correction check before the tax authorities identify this fact can help avoid liability. This follows from the note to this norm.

Registration of a receipt return receipt

This operation will be necessary when the originally issued check erroneously indicated more funds than required. Returning the receipt for an incorrectly punched check will return the situation to the starting point. The new receipt should reflect data similar to that indicated in the erroneously punched cash receipt. A new cash receipt is then issued with the correct information. That is, in this case, unlike correction, the operation is not corrected, but is completely canceled.

When registering a receipt return transaction, you should reflect the fiscal sign of an erroneous KKM check so that tax authorities do not require additional explanations and a copy of the buyer’s application for a refund of the money paid.

It is important to understand that this operation does not have to be done on the day of the error, since the corresponding restriction is not established by law. If the error is not corrected at all, then sanctions may be applied under Part 4 of Art. 14.5 Code of Administrative Offenses of the Russian Federation.

A similar operation can be used to eliminate other errors in the receipt that are not related to understatement of revenue. An example of such a situation could be failure to reflect VAT on a receipt when it should be indicated. In such a situation, you should also complete the receipt return operation before the inspectors discover the error.

You should not issue a refund of receipt to eliminate transactions carried out during the period of communication interruptions, since such phenomena do not affect the operation of the cash register. The fiscal drive stores the necessary information for 30 days and will independently forward it to the OFD when the connection is established. Carrying out a duplicate operation in this case will entail the need to issue a correction check.

In addition, watch the video in the material “How to make a refund for a purchase at an online checkout?” .

Results

Making a mistake when working with an online cash register is not a reason to panic. It is important to notice and eliminate such an error before the tax authorities pay attention to it. In this case, there will be no liability for the violation. Elimination, depending on the type of error, is formalized either by a correction check or by a receipt return operation. If the defects in working with the cash register are not corrected on time, sanctions may be applied by the tax authority.