Correction Receipt in Case of POS Breakdown

The POS is frozen, not printing, the fiscal storage device has "died" — but sales cannot be stopped. All transactions made without receipts during the breakdown period are closed with correction receipts after the POS is repaired or replaced. We explain how to file everything and which breakdowns do not require correction.

1. Not All Breakdowns Are the Same#

2. Algorithm#

While the POS is broken#

1. If possible, switch to a backup POS — 54-FZ does not prohibit having a spare CRE, and this is the cheapest way to avoid accumulating violations.
2. If there is no backup and sales continue — record every payment: time, items, amount, and payment method. This list will form the basis of the act.
3. Call the service center/TSC, keep the repair documents — they confirm the cause and period of the breakdown.

After restoration#

1. Draw up an act: period of non-operation, cause (service center conclusion), and register of payments made without CRE.
2. Generate correction receipts for "income" (type — "independent", tag 1178 — actual payment dates, basis — act):
   • FFD 1.1/1.2 — for each payment with the item list;
   • FFD 1.05 — can be a total sum for each day + act with the register, followed by an application through the CRE personal account (target — three business days).
3. Correction receipts can be issued on any POS of the organization — not necessarily on the repaired one.

If the FN itself is broken#

Data not transmitted to the OFD may remain in the storage. The procedure is as follows: re-register the POS with a new FN, send the broken FN to the manufacturer for examination; if the manufacturer confirms that the data can be read — submit the data to the FTS within 60 days from the date of filing the re-registration application. Payments that did not get into the FN at all (the POS was not working) should be closed with correction receipts as usual.

3. Example#

Bakery, FFD 1.2, one POS. In the morning, the POS did not turn on; before the service technician arrived (4 hours), 21,700 ₽ worth of goods were sold — 34 sales, the cashier kept a list. The service technician replaced the power supply unit.

1. Act No. 5: period 09:00–13:00, reason "power supply unit failure, service center Act No. 118", register of 34 payments.
2. After repair — 34 "income" correction receipts with itemization (FFD 1.2 requires itemized composition), tag 1178 — today's date, basis "Act No. 5".

4. What are the risks of non-compliance#

Every transaction without a receipt constitutes a failure to use cash register equipment (Part 2 of Article 14.5 of the Code of Administrative Offenses): 25–50% of the transaction amount for an official / individual entrepreneur (minimum of 10,000 ₽), and 75–100% for a legal entity (minimum of 30,000 ₽). A POS breakdown is not considered a valid excuse on its own — liability is waived only by voluntary correction before the violation is detected by the tax authority.

5. How to do this in Cenaly#

• Sales during a breakdown period can be conducted in POS without fiscalization (orders are saved) — after repair, the list of orders from POS → Receipts will become a ready registry for the report.
• Correction receipt: Equipment → POS → "Correction Receipt" panel (Cenaly Hardware Bridge, ATOL / SHTRIH-M / Pirit / Mercury cash registers).
• The POS status (online/offline, document queue) is visible in the Equipment section — set up notifications to learn about the issue before unprocessed payments accumulate.

6. Frequently Asked Questions#

The POS was broken for a week. Can we issue one correction receipt for the whole week? Under FFD 1.05, a single total amount is acceptable, but it is better to do it day by day: tag 1178 specifies the transaction date, and your dates are different. Under FFD 1.1/1.2, a separate receipt is required for each transaction.

We just closed for renovations. Do we need to file or issue anything? No. No transactions means no violations, so no correction is needed.

The backup POS is registered to a different address. Can we use it for sales? The transaction address is a mandatory receipt field, and it must match the actual place of transaction. Re-register the backup POS to the correct address (this can be done in one day via the cash register portal) or use a POS registered for mobile trade.

Related articles: complete guide · power outage · receipt not generated

This material is for informational purposes only and does not replace professional accounting advice. Primary sources: Federal Law No. 54-FZ (Art. 4.1–4.3), FTS methodological recommendations (kkt-online.nalog.ru), Art. 14.5 of the RF Code of Administrative Offenses.