Correction Receipt: A Complete Guide

A correction receipt is a fiscal document used to correct violations in the use of an online POS: when a transaction was processed outside the POS or a receipt was generated with an error. A correctly issued correction receipt exempts from penalties under Article 14.5 of the Code of Administrative Offenses of the Russian Federation.

1. When a correction receipt is needed#

According to the FNS guidelines, a transaction correction is required in exactly two cases:

The non-use of a POS also includes situations where a receipt was issued but not accepted by the FNS receiving system (ended up in "hard", "soft", or "reverse" quarantine with no way out) — such transactions are also closed with a correction receipt.

When a correction receipt is NOT needed#

• The customer returns items — this is a regular receipt with the "return of sale" status, not a correction. See Receipts and returns.
• Shortage in the POS — a correction receipt is not issued (it does not "withdraw" money from the POS, but records an uncounted transaction).
• The receipt was issued correctly, but the customer lost it — you can resend an electronic copy, no correction is needed.

2. FFD 1.05 or 1.1/1.2 — Everything Depends on This#

The Fiscal Document Format (FFD) of your POS determines how to correct the error. The version can be found in the KKT registration/re-registration report, in the OFD personal account, or in the morning "shift opening report". POS systems working with marked goods are required to use FFD 1.2.

Important. In FFD 1.05, a document named "Cash correction receipt" (tag 1000) is generated only when KKT was not used. Errors in already printed receipts on FFD 1.05 are corrected with regular cash receipts.

3. Two Basic Algorithms#

Algorithm A — Payment was not processed (non-use of cash register)#

1. Prepare an act (memo): date and reason for the unprocessed payment, name, price, and quantity of goods, amount. Assign a number and date to the act — they will be included in the receipt as the "supporting document".
2. Generate a correction receipt:
   • payment attribute — "income" (if a sale was not processed) or "expense" (if a payout was not processed);
   • correction type (tag 1173) — "independent";
   • basis (tag 1174): date of the payment (tag 1178) and details of the act;
   • on FFD 1.1/1.2 — each sale on a separate line; on FFD 1.05, a single total sum with the act attached is allowed.
3. On FFD 1.05 — submit a statement to the FTS via the cash register portal (with the act and fiscal attributes of the receipts) no later than three business days. On FFD 1.1/1.2, written notification is not required.

Algorithm B — Receipt processed, but with an error#

1. Generate a "reverse" document that completely duplicates the erroneous receipt (including the error itself), but with the opposite payment attribute: if it was "income" → make a "return of income". This voids the erroneous payment.
   • FFD 1.05 — a regular return receipt;
   • FFD 1.1/1.2 — a correction receipt with the "return of income" attribute.
2. Generate a correct document with the same data, but without the error (FFD 1.05 — a regular receipt; FFD 1.1/1.2 — a correction receipt with the "income" attribute).
3. In both documents, specify the fiscal attribute (FPD) of the erroneous receipt in tag 1192 "additional receipt attribute" — this way the tax authority will link the chain of documents.
4. On FFD 1.05 — notify the FTS via the cash register portal (an act describing the error and the FPD of all three receipts). On FFD 1.1/1.2, the correction receipts themselves are sufficient.

4. Correction Receipt Details (Tags)#

Starting January 1, 2026, the main VAT rate in Russia is 22% (the preferential 10% rate is preserved, and special rates of 5% and 7% apply for the STS). Check that the POS is updated to the current rates before generating corrections.

5. Fines and How to Avoid Them#

Exemption from the fine (note to Art. 14.5 of the Code of Administrative Offenses) applies if simultaneously:

1. you corrected the violation before it was detected by the tax authority;
2. it can be unambiguously determined from the correction receipt (or attached documents) which transaction was corrected.

The tax authority sees OFD data in real time, so you should not delay the correction: if you find an error, correct it on the same day. The statute of limitations for liability is one year from the date of the violation.

6. Correction receipt in Cenaly#

For POS registers connected via Cenaly Hardware Bridge (ATOL, SHTRIH-M, Pirit, Mercury), the correction receipt is generated directly from the admin panel:

1. Open Equipment → your fiscal POS.
2. In the "Correction Receipt" panel, specify: type (income/expense), basis (independent / by instruction), number and date of the supporting document (act or instruction), and the amount.
3. Confirm the operation — the POS will print the correction receipt and send it to the OFD.

A correction receipt is an irreversible tax document, so the panel requires explicit confirmation, just like a Z-report.

Pairs of "reverse receipt + correct receipt" (algorithm B for FFD 1.05) are processed using standard POS tools: in the POS → Receipts section, find the incorrect receipt, process a refund, then issue the correct receipt again. The FPD of any receipt is visible in the receipt registry.

7. Case Catalog#

We have broken down the most common cases step-by-step — each situation in a separate article:

Receipt was not issued:

• Receipt not generated and not issued to the customer
• Power outage or internet loss
• POS breakdown
• Online payment processed without a receipt
• Courier accepted payment without POS
• Cash surplus in POS

Receipt issued with an error:

• Incorrect VAT rate
• Incorrect amount in the receipt
• Cash and cashless payments mixed up
• Incorrect taxation system
• Incorrect calculation sign
• Receipt issued twice
• Errors with advance payment and prepayment offset
• Wrong item in the receipt
• Incorrect date or time in the receipt
• Marked goods

Errors in correction documents:

• Error in the refund receipt
• Error in the correction receipt itself

At the request of the tax authority:

• Correction receipt by FNS order

8. Frequently Asked Questions#

Can a correction receipt be issued on another POS? Yes. A correction receipt can be generated on any POS of the organization — not necessarily on the one where the violation occurred. Exception: an error in a receipt with marked goods must be corrected on a POS with FFD 1.2.

When can a correction receipt be generated? On any day after the shift is opened and before it is closed — not necessarily during the shift when the error occurred. Tag 1178 indicates the actual date of the original settlement.

Does a correction receipt increase the shift revenue? Yes, the amounts of correction receipts are included in reports and accounted for in fiscal counters. For tax accounting, the date of the actual settlement is important (tag 1178).

Do you need to give the correction receipt to the customer? No. A correction receipt is a document for the FTS (Federal Tax Service); it is not issued to the customer.

This material is for informational purposes only and does not replace consultation with an accountant or your OFD. Primary sources: 54-FZ "On the Use of KKT", FTS Order No. ED-7-20/662@ (fiscal document formats), FTS guidelines on error correction (kkt-online.nalog.ru), Art. 14.5 of the CoAO RF.