Surplus in the POS: When a Correction Receipt is Needed
When closing a shift, there was more in the cash drawer than the POS calculated. A surplus is almost always the result of some error, and the response depends on its cause: sometimes a correction receipt is needed, sometimes a receipt correction, and sometimes it is enough to post the cash.
1. First, find the reason#
Recount the cash together, compare it with the X-report, and review the shift:
| Reason for surplus | What to do |
|---|---|
| Sale went through without a receipt (forgot to issue) | Correction receipt 'income' for the sale amount — see unissued receipt |
| Receipt issued as 'cashless', but the customer paid in cash | Correct with a pair of documents — see mixed up cash/cashless |
| Receipt issued for a smaller amount than received | Correct with a pair of documents — see incorrect amount |
| Cashier did not give change / customer left without change | Receipt is correct; the surplus is recorded, if the customer contacts us — the money is returned |
| Cashier's personal money in the drawer, error when entering change | Violation of cash discipline, but not 54-FZ: register cash-in/cash-out, correction receipt is not needed |
| Reason could not be determined | Record the surplus with an inventory audit report (this is non-operating income); a correction receipt is not issued without a specific transaction identified |
Key principle: a correction receipt is issued only for a specific unrecorded transaction. “Issuing a correction for the surplus amount just to make it balance” without understanding the reason is a mistake: if the surplus was due to unreturned change, you will create a fiscal transaction that never happened.
2. If the reason is an unregistered sale#
- Restore the details: what was sold, when, and for how much (inventory tracking will help — it shows which item left the inventory without a receipt).
- Act: date, circumstances ("when closing the shift, a surplus of 1,830 ₽ was detected; it was established that at 14:20 ... was sold without generating a receipt"), payment breakdown.
- Correction receipt "income": type "independent", tag 1178 — sale date, basis — act, cash payment.
- FFD 1.1/1.2 — with item list, without notifying the FTS;
- FFD 1.05 — acceptable as a lump sum + act + application via the CCP personal account (guideline — three business days).
After the correction, the fiscal revenue will match the actual cash — the discrepancy is resolved.
3. Recording the Surplus Itself#
The surplus is recorded with an act (during POS inventory — using form INV-15 or your own). If the reason is an unrecorded payment and a correction receipt is issued, the money is "legalized" through fiscal counters. If the reason is not found, the surplus is recognized as other income of the organization; it cannot be understated or "spread" across future shifts.
A shortage — a mirror situation — is never documented with a correction receipt: a correction receipt records an unrecorded payment, not a loss of money. A shortage is documented with an act, followed by an investigation and, possibly, recovery from the financially responsible person.
4. The consequences of ignoring this#
Regular surpluses in the drawer are a clear indicator of sales bypassing the POS. During an audit, the tax authority will reconcile inventory records, fiscal data, and stock balances: unrecorded sales are classified under Part 2 of Art. 14.5 of the Code of Administrative Offences (a fine based on the transaction amount, minimum of 10,000 ₽ / 30,000 ₽) with no grace period for things to "resolve themselves." Any surplus found by an inspector when checking POS cash balances is direct proof. Voluntary correction before discovery exempts you from liability.
5. How to do this in Cenaly#
- Cash shift in Cenaly calculates the expected cash (sales − refunds ± pay-ins/cash drops): when closing the shift, the actual amount is entered, and the discrepancy is recorded immediately, linked to the shift and the cashier.
- Pay-ins and payouts are processed as separate transactions — change does not "clutter" the revenue.
- The history of orders and receipts for the shift helps find an unrecorded sale: compare POS orders with fiscal receipts.
- Correction receipt — the "Correction Receipt" panel in Equipment (Cenaly Hardware Bridge).
6. Frequently Asked Questions#
A surplus of 50 ₽. Should we investigate that too? Formally yes, but in practice, minor discrepancies from change are recorded with an act without correction. It is important that this is not a systematic "plus" for a single cashier.
A surplus was found a week after the shift. Can it be corrected? Yes: a correction receipt is generated during any open shift, tag 1178 is the actual date of settlement.
Can we just issue a regular receipt for the surplus amount today? No. A regular receipt dated today means "the settlement occurred today" — this is false fiscal data, and it does not cover yesterday's failure to use the cash register. The correct tool is a correction receipt with the correct date in tag 1178.
Related articles: complete guide · receipt not generated · cash and cashless mixed up · incorrect amount
This material is for reference purposes only and does not replace professional accounting advice. Primary sources: Federal Law No. 54-FZ, Central Bank Directive on Cash Discipline No. 3210-U, Federal Tax Service guidelines (kkt-online.nalog.ru), Art. 14.5 of the Code of Administrative Offenses of the Russian Federation.