Correction Receipt after a Power or Internet Outage
The power goes out, but the line is still there — a situation familiar to every shop and cafe. If during the outage you continued to accept payments without a POS, each such transaction under 54-FZ is a failure to use a POS. This is corrected with correction receipts immediately after operations are restored.
1. First, find out what exactly disconnected#
| What is not working | Can you issue receipts | What to do |
|---|---|---|
| Internet | Yes | The POS continues to work: receipts are saved to the fiscal storage and will be sent to the OFD once the connection is restored. You have 30 days for transmission — no correction is needed at all |
| Electricity, but the POS is on battery power (smart terminal, mobile POS) | Yes | Work on battery power, no correction is needed |
| Electricity, the POS is powered off | No | Either suspend sales, or accept payments without receipts — and then issue correction receipts |
The most common mistake is panicking when the internet goes down: you can and should issue receipts, that is exactly what the offline mode is for. A correction receipt is only needed when the payment was processed completely without the POS.
2. Algorithm after power restoration#
- Compile a list of transactions without KKT. Sources: cashier's records (ask them to keep a notepad during the outage), inventory system, bank terminal (if it was running on battery power), security cameras.
- Draft a statement (act): number, date, reason ("power outage from 14:20 to 16:05, power supply company certificate No. ..."), list of transactions — date/time, items, amount, payment method. Attach the certificate from the power supply company if you can obtain it — it proves good faith.
- Generate correction receipts with the "income" attribute:
- FFD 1.1/1.2 — a separate correction receipt for each transaction, including itemized nomenclature; correction type "independent", tag 1178 — date/time of the actual transaction, basis — statement (act).
- FFD 1.05 — one correction receipt for the total sales amount during the outage period + statement (act) with a registry is allowed; followed by an application through the KKT personal account (guideline — three business days).
- Record the cash revenue for the outage period as usual — the amounts of the correction receipts will be included in the fiscal counters of the shift.
3. Example#
Grocery store, FFD 1.05. The electricity was cut off for 2 hours; during this time, goods worth 8,340 ₽ were sold in cash (9 customers, the cashier wrote down the amounts).
- Act No. 12: reason, time interval, registry of 9 transactions, total 8,340 ₽.
- One correction receipt: income, 8,340.00 in cash, voluntary, transaction date — the day of the outage, basis "Act No. 12".
- Application via the KKT personal account with the act attached.
There is no fine: the violation was corrected voluntarily and is fully documented.
4. Penalties for non-compliance#
Failure to use KKT (Part 2, Art. 14.5 of the Code of Administrative Offenses): for officials / sole proprietors (IP) — 25–50% of the transaction amount, minimum 10,000 ₽; for organizations — 75–100%, minimum 30,000 ₽. A power outage in itself does not exempt from liability — only voluntary correction does. The tax authority easily notices a "gap" in receipts against the background of regular daily revenue.
5. How to do this in Cenaly#
- Orders accepted in POS offline are saved locally — after connection is restored, reconcile them with fiscal receipts in POS → Receipts: the difference is the list for correction.
- Correction receipt: Equipment → your POS → "Correction Receipt" panel (type "Income", basis "Self-initiated", document number and date, amount) — for POS terminals via Cenaly Hardware Bridge.
- Going forward: a smart terminal or UPS at the POS station resolves the issue almost completely — transactions continue as normal, and corrections are not needed.
6. FAQ#
There was no internet for three days — receipts were not sent to the OFD. Is a correction needed? No, if the receipts were issued: the FN stores them and will transmit them once the connection is restored; the limit is 30 calendar days. A correction is only needed if the receipts were not generated at all. If 30 days have passed, the FN is blocked — restore the connection before that.
Could we have just stopped making sales? Yes, suspending sales is the safest option. But if sales were made, a proper correction completely eliminates the risk of a fine.
The acquiring terminal was working, but the POS was not. Does this help? No: a bank terminal slip does not replace a POS receipt. However, the terminal transaction report is a ready-made registry for the statement and correction receipts.
Related articles: complete guide · POS breakdown · receipt not generated
This material is for reference purposes only and does not replace professional accounting advice. Sources: Federal Law No. 54-FZ, FTS guidelines (kkt-online.nalog.ru), Art. 14.5 of the Code of Administrative Offenses of the Russian Federation.