Correction receipt for online payments without a receipt

Internet acquiring accepted the money, the payment gateway sent a "success" status, but the receipt was not generated: the cloud POS was unavailable, the integration went down, or the payment went into the queue overnight. For 54-FZ, it does not matter that the payment is online — a settlement without a receipt remains a failure to use a POS and is resolved with a correction receipt.

1. When a receipt should be generated for online payments#

• Payment on the website/app by card, SBP, e-wallet — the receipt is generated at the moment of settlement by an automatic (cloud) POS and sent to the customer via email/phone.
• Bank transfer to a current account from an individual (via bank details, by invoice) — the receipt must be issued no later than the business day following the day the funds were received.
• Post-payment/subscriptions, auto-debits — a receipt for each charge.

Common issues: the cloud POS is unavailable, while the gateway continues to accept payments; the webhook from the payment system is lost; the order is paid at 23:59, but the receipt service only "woke up" in the morning; the integration duplicated or missed some payments during migration.

2. Correction Algorithm#

Step 1. Find all unissued payments#

Reconcile three sources: the payment gateway registry (or acquiring bank statement), the order list, and receipts in the OFD personal account. Each payment without a receipt is a candidate for correction. Check the reverse as well: whether receipts were issued twice after the integration was "revived" (this is already a duplication).

Step 2. Create a statement#

Cause of the failure (with screenshots/incident report from the POS provider, if any), period, payment registry: date/time, order number, amount, items.

Step 3. Correction receipts#

For each payment — an "income" correction receipt, with "cashless" payment:

• FFD 1.1/1.2: with the order items, correction type "independent", tag 1178 — payment date, basis — the statement. FTS notification is not required.
• FFD 1.05: a total daily amount is allowed + statement with the registry; followed by an application via the KKT personal account (guideline — three business days).

Correction receipts can be issued on any POS of the organization — including a regular physical store POS, if the cloud POS is still down.

Step 4. Fix the cause#

Set up monitoring for "payment exists — no receipt": a failure noticed within an hour means three corrections; a failure noticed after a month means three hundred.

3. Example#

Online store, cloud POS, FFD 1.2. On the night of May 12, the receipt service was unavailable for 3 hours; the gateway accepted 17 payments for 64,900 ₽ — all without receipts.

1. Act No. 21: provider incident, period 01:10–04:05, registry of 17 payments with order numbers.
2. In the morning — 17 correction receipts for "income" (cashless, with order details, tag 1178 = 12.05, basis — Act No. 21).
3. Correction receipts are not sent to customers (this is a document for the Federal Tax Service), but the store sent the email with the order details as usual.

4. What happens if you don't fix it#

Every online payment without a receipt violates Part 2 of Art. 14.5 of the Code of Administrative Offenses: 25–50% of the amount (minimum 10,000 ₽) for an official / sole proprietor, and 75–100% (minimum 30,000 ₽) for an organization. Online trade is the easiest for the Federal Tax Service (FTS) to monitor: acquiring turnover is visible in the bank, receipts are in the OFD, and discrepancies are calculated automatically. A complaint from a single customer saying "I didn't receive a receipt" also triggers an audit. Voluntary correction before detection exempts you from the fine.

5. How to do this in Cenaly#

• Online payment in Cenaly links the payment to the order — reconciliation of "paid orders ↔ fiscal receipts" is done using the POS → Receipts register and the list of orders for the period.
• Correction receipt — the "Correction Receipt" panel in Equipment (Cenaly Hardware Bridge) on your physical POS: type "Income", basis "Self-initiated", certificate number and date, amount.
• If you use cloud fiscalization from a third-party provider — corrections are usually generated in their client portal; the certificate and reconciliation on your side are still mandatory.

6. Frequently Asked Questions#

The payment was received on the bank account from an individual the day before yesterday, and there is no receipt. Is this already a violation? Yes: for a transfer via account details, a receipt is required no later than the next business day. Issue a correction receipt for "income" — the sooner, the better.

A corporate customer paid the bill from their bank account. Is a receipt required? No: cashless settlements between organizations/sole proprietors without presenting an electronic means of payment do not require a cash register. A receipt is required if they paid with a corporate card at your POS or on the website.

Do I need to send the correction receipt to the customer? No, it is for the tax authority. But the customer should have received a regular receipt — if you want to resolve the customer's issue, send them a copy of the order details by any means.

The gateway accepted the payment, but the order was not created. What should be issued? The money has been received, which means a settlement took place: issue a correction receipt for the payment amount. Then either fulfill the order or refund the money (the refund is issued with a regular "return of income" receipt).

Related articles: complete guide · receipt not generated · receipt issued twice · cash register breakdown

This material is for reference purposes only and does not replace professional accounting advice. Primary sources: 54-FZ (Art. 1.2, 4.3), FTS methodological recommendations (kkt-online.nalog.ru), Art. 14.5 of the CAO RF.