How to Fix an Error in a Return Receipt

A return receipt ("return of receipt") is the same kind of fiscal document as a sales receipt, and errors in it are corrected according to the same rules. There is only one difference: all "mirror" operations are reversed, and even experienced cashiers often get confused by this.

1. Common errors in refund receipts#

• the refund was processed for the wrong amount (the customer was refunded 1,000 ₽, but the receipt shows 10,000 ₽);
• the refund was processed using the wrong payment method (the money was returned to the card, but the receipt says "cash");
• the refund receipt contains the wrong item or the wrong VAT rate;
• the refund was processed twice for the same sales receipt;
• the refund was processed instead of a sale — the cashier mixed up the transaction (see incorrect calculation sign);
• the refund receipt was not processed at all, even though the money was returned to the customer.

2. The main principle: "mirror" correction#

An erroneous return receipt is voided by a document with the opposite settlement attribute — that is, an "inflow" — and then a correct return receipt is generated. The scheme is the same as for an erroneous sale receipt, only the attributes are reversed:

FFD 1.1 and 1.2 — via correction receipts#

1. Reverse correction receipt: settlement attribute "inflow", all details are an exact copy of the erroneous return receipt (including the error). Correction type — "independent" (tag 1173 = 0), date of corrected settlement (tag 1178) — date of the erroneous return, tag 1192 — FPD of the erroneous return receipt.
2. Correct correction receipt: settlement attribute "return of inflow", data without error, same tags 1173/1178, tag 1192 contains the FPD of the erroneous return receipt.
3. FTS notification is not required.

FFD 1.05 — via regular receipts#

1. Inflow receipt, identical to the erroneous return (repeats the error), payment method — "counter provision" (money does not actually move), tag 1192 — FPD of the erroneous return receipt.
2. Correct return of inflow receipt with correct data, "counter provision", tag 1192 — the same FPD.
3. Application via the CCP personal account: a statement describing the error and the FPD of all related receipts (guideline — three business days).

If the return receipt was not issued at all#

This is a non-use of CCP. On FFD 1.1/1.2 — a correction receipt with the "return of inflow" attribute. On FFD 1.05, there are no return attributes in the correction receipt — a correction receipt with the "outflow" attribute is used (as prescribed by the FTS guidelines: an unissued "return of inflow" is closed by an "outflow" correction). The basis is a statement, as with any unissued receipt.

3. Example#

Store, FFD 1.2. A customer returned a jacket for 12,200 ₽ (payment was by card). The cashier processed a return of receipt for 12,200 ₽, but using the "cash" method, while the money actually went back to the card.

1. Reverse correction receipt: receipt, "Jacket, 1 × 12,200.00, VAT 22%", payment "cash" (copy of the error), independently, calculation date — return date, tag 1192 — FPD of the erroneous return.
2. Correct correction receipt: return of receipt, same item, payment "cashless", same grounds.

The customer's money is not affected — only fiscal documents are corrected.

4. Consequences of not correcting it#

An error in a return receipt — Part 4 of Art. 14.5 of the Code of Administrative Offenses: a warning or a fine of 1,500–3,000 ₽ for an official, and 5,000–10,000 ₽ for an organization. An unrecorded return falls under Part 2 (failure to use cash registers): starting from 10,000 ₽ and 30,000 ₽ respectively, tied to the transaction amount. In addition to the fine, incorrect returns disrupt the cash book and the shift closing report: cash discrepancies will surface during the very first cash collection.

Voluntary correction before discovery by the Federal Tax Service (FTS) exempts from liability.

5. How to do this in Cenaly#

• Refunds are processed from the registry: POS → Receipts → sales receipt → “Refund” — there you can also see if a refund has already been made for this receipt (protection against duplication) and the FPD of each document. For more details, see Receipts and refunds.
• The “reverse + correct” pair for FFD 1.05 is processed using the same sales/refunds with the payment method “counter provision”.
• Correction receipt (including “expense” for an unprinted refund) — the “Correction Receipt” panel in the Equipment section for POS terminals connected via Cenaly Hardware Bridge.

6. Frequently Asked Questions#

The customer has already left with the money and the correct item — do we need to involve them? No. The entire chain of corrections is processed via "counter-provision" inside the POS; the actual settlements with the customer do not change.

Can a return be corrected in another shift? Yes, on any day after opening the shift. Tag 1178 specifies the date of the actual erroneous return.

The return was processed against another customer's receipt — what should be done? This is an error in the details: void the erroneous return with an "inflow" and process the correct return, linking it via tag 1192 to the correct sales receipt.

Error in the return of outflow receipt (we purchased goods from an individual)? Symmetrically: the reversing document is an "outflow", and the correct one is a "return of outflow" (FFD 1.1/1.2 with correction receipts, FFD 1.05 with regular receipts).

Related articles: complete guide · incorrect calculation attribute · duplicate receipt · cash and cashless mixed up

This material is for informational purposes only and does not replace professional accounting advice. Primary sources: Federal Law No. 54-FZ, guidelines of the Federal Tax Service (kkt-online.nalog.ru), Article 14.5 of the Code of Administrative Offenses of the Russian Federation.