Correction Receipt by Tax Authority Prescription

If the violation was not found by you, but by the tax authority — through a test purchase, a customer complaint, or automatic reconciliation of OFD data — you will receive a rectification order. It is also fulfilled with a correction receipt, but with two differences: the correction type is "by prescription" and the prescription number is mandatory in the receipt.

1. How the tax authority detects violations#

• automated risk analysis: reconciliation of acquiring turnover (bank data) with receipts in the OFD, abnormally low revenue for the industry/location;
• customer complaints — including via the FTS "Check Receipt" app: the customer scans the QR, the receipt is not in the database — a signal is triggered;
• test purchase and monitoring (the moratorium on scheduled cash register audits does not prevent preventive and unscheduled inspections);
• information from other departments — discrepancies in tax returns, labeling, EGAIS.

Next is a request for clarification or an immediate order: remedy the violation, generate correction receipts for the listed transactions, and report back within the timeframe specified in the document.

2. How "correction by order" differs from voluntary correction#

The fine for the violation itself during a "correction by order" is almost inevitable (the violation was not detected by you), but executing the order on time is the absolute minimum: it stops the counter of new violations and is considered a mitigating circumstance. Failure to comply with the order on time results in a separate fine under Part 1 of Art. 19.5 of the Code of Administrative Offenses and a repeated order.

3. Execution Algorithm#

1. Check the directive: number, date, list of transactions, execution deadline, reporting method. If you disagree with anything, appeal it (through a higher authority or court), but the execution deadline does not automatically pause because of this; verify with the inspectorate.
2. Generate correction receipts for each transaction from the directive:
   • transaction attribute — "inflow" (or "outflow" — as specified in the directive);
   • correction type (tag 1173) — "by directive" (1);
   • tag 1179 — directive number; supporting document — directive, its date;
   • tag 1178 — date of the actual transaction;
   • FFD 1.1/1.2 — with the item list for each transaction; FFD 1.05 — amounts according to the directive list.
3. Report to the tax authority on time using the method specified in the directive (usually via the cash register portal: application + FPD of the generated correction receipts).
4. Keep the directive, receipts, and report — they will be needed during the review of the fine case (to petition for a minimum amount or replacement with a warning if it is the first offense).

4. Example#

The Federal Tax Service reconciled the cafe's acquiring transactions with OFD data and found 8 cashless payments totaling 14,640 ₽ without receipts for April. Directive No. 12-34/567 dated 02.06: generate correction receipts and report by 16.06.

1. For each of the 8 transactions — a correction receipt: inflow, "by directive", tag 1179 = 12-34/567, tag 1178 — transaction dates from the directive, cashless payment.
2. A report with the FPD of all 8 receipts was sent through the KKT portal on 10.06, on time.
3. A fine was imposed under Part 2 of Article 14.5 of the CoAO; a petition citing full and early compliance with the directive helped reduce it to the minimum.

5. How to do this in Cenaly#

The "Correction Receipt" panel (Equipment → your POS, Cenaly Hardware Bridge) supports both types of basis: "Independent" and "By instruction". For an instruction, the number and date of the supporting document are mandatory — the panel will not allow sending the receipt without them (this is a requirement of the POS driver). Take the amount and calculation sign strictly from the instruction.

6. Frequently Asked Questions#

We received a "notice of detected discrepancy" instead of a compliance order. Is it the same thing? No. A request for clarification/notification is not yet a compliance order: you have a chance to correct it "on your own" (tag 1173 = 0) and qualify for exemption from the fine. React quickly — before the discrepancy is formalized in an audit report.

We do not agree with part of the calculations in the compliance order. Comply with the undisputed part on time, and file a reasoned objection/appeal for the disputed part. You cannot silently ignore it: Art. 19.5 of the Code of Administrative Offenses (KoAP).

The compliance order has arrived, but we already corrected the violation ourselves a month ago. Report back with a reference to the previously generated correction receipts (FPD, dates). Do not issue new receipts for the same transactions — this will result in duplication.

The POS is already deregistered / replaced. What should we use to issue the receipt? On any active POS of the organization. A correction receipt does not have to be generated on the same POS where the violation occurred.

Related articles: complete guide · receipt not generated · error in correction receipt

This material is for informational purposes only and does not replace consultation with a lawyer or accountant. Primary sources: 54-FZ, Art. 14.5 and 19.5 of the Code of Administrative Offenses of the Russian Federation, methodological recommendations of the Federal Tax Service (kkt-online.nalog.ru).