Correction Receipt for Advances and Prepayment Settlement

Prepayment always involves two receipts: the first upon receiving the money (payment method attribute "advance" or "prepayment"), the second upon delivering the goods or rendering the service ("full settlement" with advance offset). Half of the POS errors in this scheme occur because the second receipt is forgotten, and the other half is due to an incorrect payment method attribute (tag 1214).

1. How the correct chain is structured#

Typical mistakes: issuing a "full settlement" receipt upon receiving an advance; failing to issue an offset receipt when the item is delivered; indicating "cash" payment instead of "prepayment" during the offset, which doubles the revenue.

2. Error: "full settlement" issued when receiving prepayment#

The receipt exists, but with the incorrect tag 1214 — it is corrected with a pair of documents:

• FFD 1.1/1.2: reverse correction receipt "return of income" (a copy of the incorrect receipt with "full settlement"), then a correct correction receipt "income" with the attribute "prepayment"/"advance". Correction type "independent", tag 1178 — settlement date, tag 1192 — FPD of the incorrect receipt. FTS notification is not required.
• FFD 1.05: the same pair using regular receipts (return of income + correct income), payment method in the pair — "counter provision", tag 1192 — FPD of the incorrect receipt; application with an act via the KKT personal account.

Do not forget to then issue the second receipt of the chain (offset) at the moment of handing over the goods.

3. Error: Advance payment settlement not processed at all#

The goods were handed over, but the "full settlement + prepayment offset" receipt was not generated. This is a non-use of KKT — corrected with a correction receipt (a single one, without a pair):

• settlement attribute — "receipt" (income);
• settlement method attribute — "full settlement";
• payment — "amount under the receipt by prepayment (advance payment settlement)", tag 1215 — for the settlement amount; cash/cashless in this receipt are zero;
• correction type "independent", tag 1178 — goods transfer date, basis — act.

For FFD 1.05 — correction receipt "receipt" (income) for the settlement amount + act + application via the KKT personal account; for FFD 1.1/1.2 — with full nomenclature, without notification.

4. Error: Payment Specified as "Cash" During Settlement#

The final settlement receipt is issued, but instead of tag 1215 (prepayment), the funds are shown as newly received cash — revenue is duplicated. Correction — a pair of documents (as in section 2): reverse + correct, where in the correct one, the payment is processed as "prepayment (advance clearance)".

5. Example#

Furniture showroom, FFD 1.2. On March 1, the customer made a prepayment of 30,500 ₽ for a sofa (the "100% prepayment" receipt was issued correctly). On March 20, the sofa was delivered, but the settlement receipt was not issued; this was discovered during reconciliation on March 28.

1. Act No. 9 dated 28.03: "On 20.03, the goods were delivered under the prepayment from 01.03, the full settlement receipt was not generated."
2. Correction receipt: income, "Sofa, 1 × 30,500.00, VAT 22%", payment method attribute "full settlement", receipt amount by prepayment (advance offset) 30,500.00, independently, tag 1178 = 20.03, basis — Act No. 9.

6. Consequences of not fixing it#

An unregistered prepayment settlement constitutes a failure to use KKT (Part 2 of Art. 14.5 of the Code of Administrative Offenses: 25–50% / 75–100% of the amount, minimum 10,000 ₽ / 30,000 ₽). An incorrect payment method attribute falls under Part 4 (1,500–3,000 ₽ / 5,000–10,000 ₽). In addition to fines, VAT accounting is disrupted: the tax on the advance payment is calculated at the estimated rate (22/122), and upon settlement, it is claimed as a deduction — incorrect receipts make this chain impossible to restore. Voluntary correction before discovery by the FTS waives liability.

7. How to do this in Cenaly#

• In POS, prepayment is accepted using the advance payment button on the ticket: the POS itself prints a receipt with the "advance/prepayment" attribute, and during the final settlement — a "full settlement" receipt with offset (tag 1215). The paid advances are visible on the order, making it hard to "forget" the offset.
• Corrective pairs are done via POS → Receipts (refund + new receipt), and the correction receipt is in the Equipment panel (Cenaly Hardware Bridge).

8. Frequently Asked Questions#

The customer paid an advance, then changed their mind, and the money was refunded. Which receipts? An advance refund is a regular "return of receipt" receipt with the payment method attribute "advance". No correction is needed if both receipts (advance and refund) have been issued.

Prepayment and settlement on the same day. Can it be done with a single "full settlement" receipt? If the money and the goods are transferred at the same moment — yes, this is a regular sale. Two receipts are needed when there is a gap between payment and transfer.

An advance was received via bank transfer to a checking account from an individual — is a receipt required? Yes, cashless payment from an individual must be fiscalized. If the receipt was not issued, this is an unissued receipt: a "receipt" correction receipt with the "advance" attribute.

Related articles: complete guide · receipt not generated · incorrect amount

This material is for reference purposes only and does not replace professional accounting advice. Primary sources: 54-FZ, Federal Tax Service Order No. ED-7-20/662@ (payment method attributes), Federal Tax Service guidelines (kkt-online.nalog.ru), Art. 14.5 of the Code of Administrative Offenses of the Russian Federation.