Correction Receipt: Courier Accepted Payment Without POS

Payment on delivery — in cash or by card via a portable terminal — is a transaction that requires a receipt at the moment of payment at the delivery location. If the courier accepted the money "just like that", and the receipt was issued later at the office (or not issued at all), this is a violation that is resolved with a correction receipt.

1. How delivery payment should work by law#

Options permitted under 54-FZ:

An illegal (but widespread) scheme: the courier collects cash during the day, and in the evening the cashier "punches" the receipts in a single batch. Each such receipt is issued not at the moment of payment — and those forgotten in the evening are not issued at all.

2. What to do if a payment went through without a receipt#

1. Compile a list of deliveries with payment upon receipt for which there is no receipt at the moment of payment: courier route sheets, acquiring terminal report, orders with the status "paid in cash upon delivery".
2. Act: date, order number, delivery address, amount, payment method, reason.
3. Correction receipt "income" for each payment:
   • correction type "independent", tag 1178 — date of actual payment to the courier;
   • payment — as accepted by the courier (cash / cashless);
   • FFD 1.1/1.2 — with order items, without notifying the FTS; FFD 1.05 — can be a total amount for the day + act + application via the KKT personal account (guideline — three business days).
4. Restructure the process — see section 5, otherwise corrections will become a daily ritual.

3. Example#

Sushi delivery, FFD 1.2. On Friday, the courier accepted cash for 3 orders (4,070 ₽, 2,440 ₽, 1,830 ₽); the mobile POS ran out of battery, and receipts were not issued. On Monday — reconciliation.

1. Act No. 14: three orders, delivery dates/times, amounts, reason "mobile POS battery discharged".
2. Three correction receipts "income" with order items, in cash, tag 1178 — Friday, basis — Act No. 14.
3. Couriers' POS terminals were put on charge according to the route departure checklist.

4. What are the risks if not fixed#

Failure to use KKT (Part 2 of Article 14.5 of the Code of Administrative Offenses): for an official / sole proprietor (IP) 25–50% of the transaction amount, minimum 10,000 ₽; for an organization 75–100%, minimum 30,000 ₽ — for each transaction. Delivery is a test purchase zone: an inspector orders food, pays in cash, and checks if a receipt is issued. A receipt printed in advance at the office (before payment) or much later is also a violation of KKT regulations. Voluntary correction before detection exempts from the fine.

5. How to set up the process in Cenaly#

• Courier screen Cenaly tracks the route and order statuses; payment upon receipt is marked by the courier in the app — an order without a fiscal receipt is immediately visible in the reconciliation.
• The courier's mobile POS connects as a regular fiscal register; the organization's stationary POS can generate a receipt at the moment the courier confirms the payment (the "remote fiscal register" scheme — an electronic receipt is sent to the customer, and the link/QR is available to the courier).
• Reconciliation: POS → Receipts against delivery orders with the "payment upon receipt" method — the discrepancy is the list for correction.
• Correction receipt — the "Correction Receipt" panel in Equipment (Cenaly Hardware Bridge).

6. Frequently Asked Questions#

The courier is a self-employed contractor. Who issues the receipt? The receipt for the goods is issued by the seller (you), not the courier: the self-employed courier provides you with a delivery service, but the payment for the order is yours. Give them a mobile cash register or use a remote cash register scheme.

The delivery is handled by an aggregator, which also accepts the payment. Do we need to issue a receipt? If the aggregator acts as a payment agent and issues its own receipt to the customer, your receipt at the moment of payment is not required (reconcile the agent's reports). If the aggregator only handles delivery and the money is yours, the receipt is yours.

Can we issue the receipt before the courier leaves to avoid dealing with it on-site? No. With post-payment, the receipt is generated at the moment of payment. An "advance" receipt is a violation of cash register regulations; if the customer rejects the order, you will have to process a refund.

The courier lost the terminal and accepted a transfer "to a card". What should we do? A transfer to an individual courier instead of payment to the establishment is the worst option (money bypasses the legal entity). Process the amount through the POS using a correction receipt, record the funds, and eliminate this practice.

Related articles: complete guide · receipt not generated · online payment without receipt

This material is for informational purposes only and does not replace professional accounting advice. Primary sources: Federal Law No. 54-FZ (Art. 1.2, 4.3 — place and moment of payment), FTS guidelines (kkt-online.nalog.ru), Art. 14.5 of the Code of Administrative Offenses of the Russian Federation.