Error in a Correction Receipt: How to Fix a Correction Receipt

A correction receipt itself can turn out to be erroneous: the wrong amount, the wrong transaction attribute, or the wrong date of the corrected transaction. It is impossible to delete or "recall" a fiscal document sent to the OFD — the correction is made by issuing new documents. We look at the most common case: an error in a correction receipt that was used to close an unissued (unprinted) receipt.

1. Initial Situation#

A sale was made bypassing the POS, you properly issued a correction receipt for an unissued payment — and made an error in it:

• incorrect amount (processed 15,000 ₽ instead of 1,500 ₽);
• incorrect payment type attribute ("expense" instead of "receipt");
• incorrect date of the corrected payment (tag 1178) or incorrect supporting document;
• incorrect payment method (cash/cashless);
• the correction receipt was duplicated — processed twice for the same payment;
• incorrect items or incorrect VAT rate were specified in the correction receipt under FFD 1.2.

The correction principle is the same as for regular receipts: the erroneous document is voided by a reverse one, and then the correct one is generated.

2. FFD 1.1 and 1.2#

1. Reverse correction receipt. The settlement sign is opposite to the erroneous one: if you are correcting an "income" correction receipt → generate a "return of income" correction receipt. All details are copied from the erroneous correction receipt along with the error (same amount, same menu items). Correction type — "independent" (tag 1173 = 0), date of corrected settlement (tag 1178) — same as in the erroneous correction receipt, tag 1192 — FPD of the erroneous correction receipt.
2. Correct correction receipt. The settlement sign is the same as in the original one (for example, "income"), the data is correct: the correct amount, the date of actual settlement in tag 1178, details of the supporting document. In tag 1192 — again, the FPD of the erroneous correction receipt.
3. Written notification to the FTS is not required, but the supporting document should be supplemented: "correction receipt FD No. ... contained an error ..., corrected by correction receipts FD No. ... and No. ...".

FTS methodological guidelines explicitly allow indicating the fiscal sign of the corrected correction receipt in tag 1192 — the chain "erroneous correction → reverse correction → correct correction" is fully traceable through fiscal documents.

If you corrected an erroneous correction receipt with an "expense" sign#

Mirror-like: the reverse document is "return of expense", the correct one is "expense".

3. FFD 1.05#

In FFD 1.05, a correction receipt only has "income" and "expense" attributes; there are no return attributes. An erroneous correction receipt is zeroed out by a correction receipt with the opposite attribute:

1. A correction receipt with the opposite attribute for the amount of the erroneous one: to correct an erroneous "income" correction → generate an "expense" correction receipt for the same amount. The basis is a new act ("annulment of erroneous correction receipt FD No. ...").
2. The correct correction receipt "income" with the correct amount and details of the supporting act.
3. Be sure to submit an application through the CCP personal account: FFD 1.05 correction receipts do not contain item nomenclature, so without the act and the list of FPDs, the tax authority will not understand the chain. The estimated timeframe is three business days.

4. Example#

Store, FFD 1.2. On June 3, an "income" correction receipt was issued for an unrecorded sale from June 1 — but with an amount of 15,000 ₽ instead of 1,500 ₽ (an extra zero).

1. Reverse correction receipt: return of income, menu item and amount 15,000.00 (copy of the error), independently, tag 1178 = 01.06, tag 1192 = FPD of the erroneous correction receipt.
2. Correct correction receipt: income, amount 1,500.00, independently, tag 1178 = 01.06, basis — act No. 7 dated 01.06 (supplemented with a correction note), tag 1192 = FPD of the erroneous correction receipt.

Result based on fiscal data: +15,000 − 15,000 + 1,500 = 1,500 ₽ — exactly the amount of the actual settlement.

5. Consequences of Not Fixing#

An erroneous correction receipt distorts fiscal data twice: the original violation is considered uncorrected (there is no document for the correct amount) and a transaction appears that never occurred. During an audit, this is treated as a violation of the procedure for using cash registers (Part 4 of Article 14.5 of the Code of Administrative Offenses), and in the case of an understated amount — as incomplete correction of non-use of cash registers (Part 2, a fine based on the transaction amount). Voluntary correction before discovery by the FTS waives liability.

6. How to do this in Cenaly#

The "Correction Receipt" panel (Equipment → your POS, for POS terminals via Cenaly Hardware Bridge) allows you to select the "income"/"expense" type — this is sufficient for a correction chain under FFD 1.05: a zeroing correction of the opposite type + the correct correction. Each operation requires explicit confirmation — the correction receipt is irreversible, so double-check the amount and the reason before sending.

Take the FPD and fiscal document numbers for statements from the POS → Receipts registry or from your OFD personal account.

7. Frequently Asked Questions#

Can we just ask the OFD to delete the incorrect correction receipt? No. The document is recorded in the fiscal storage and transmitted to the FTS — it cannot be deleted. The only way is a reversal document + the correct one.

The error was noticed a month later. Is it too late? It is not too late: a correction receipt can be generated during any open shift, and tag 1178 indicates the actual date. The main thing is to do it before the tax authority notices the discrepancy.

The correction receipt was issued twice (duplication). Should both be voided? No, only the extra one: one reversal correction receipt for the amount of the duplicate, with a reference (tag 1192) to the FPD of the extra document. The correct correction receipt already exists — the second one is not needed.

What if there is an error in the "reversal + correct" pair of correction receipts used to fix a regular receipt? The same principle applies: the incorrect document from the pair is voided by a reversal one, and a correct one is generated. Link each link of the chain via tag 1192, and document the sequence with an internal statement — with long chains, this is the only way to explain them to the tax authority.

Related articles: complete guide · receipt not generated · receipt issued twice · incorrect amount in receipt

This material is for reference purposes only and does not replace professional accounting advice. Primary sources: 54-FZ, FTS guidelines (kkt-online.nalog.ru), Art. 14.5 of the Code of Administrative Offenses of the Russian Federation.