Correction receipt: receipt not generated and not issued to the buyer

The most common reason for a correction receipt: the transaction with the buyer took place, the money was received, but the POS receipt was not generated at all. Under 54-FZ, this is "non-use of KKT" — the most serious POS violation, but with voluntary correction, the fine can be completely avoided.

1. How it usually happens#

• the cashier accepted the money and forgot to issue a receipt (queue, rush, new employee);
• the sale was made "bypassing the POS" out of habit from the old days;
• the order was paid by bank transfer, and no one remembered that a transfer from an individual also requires a receipt;
• when reconciling the inventory system with the OFD, a sale without a receipt was discovered;
• the accountant found a discrepancy between revenue and fiscal data for the last month.

In all cases, the procedure is the same: a correction receipt with the "income" attribute for each unrecorded transaction.

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

Failure to use cash register equipment (CCP) — Part 2, Art. 14.5 of the Code of Administrative Offenses of the Russian Federation:

In case of a repeated violation with a transaction amount of 1 million ₽ or more — disqualification of the manager for 1–2 years or suspension of activities for up to 90 days (Part 3).

Exemption from fines (note to Art. 14.5 of the Code of Administrative Offenses): fix the violation before it is detected by the FTS, and ensure that the correction receipt and attached documents clearly show which specific transaction was corrected. The tax authority matches OFD data with bank statements and customer complaints, so the earlier the correction is issued, the better.

3. Step-by-Step Algorithm#

Step 1. Record the fact with a supporting document#

Draw up an act (memorandum) in free form:

• number and date of the act;
• date and time of the unrecorded payment;
• list of goods/services: name, price, quantity, amount;
• payment method (cash / cashless);
• reason why the receipt was not generated;
• full name and signature of the preparer.

The number and date of the act will go into the correction receipt as the "supporting document". If there are several unrecorded payments, it is convenient to issue a single act with a registry.

Step 2. Generate a correction receipt#

A correction receipt is generated on any POS of the organization after opening the shift. Attributes:

FFD 1.1/1.2: each item is a separate line with name, price, quantity, and VAT rate. A separate correction receipt is required for each unrecorded payment.

FFD 1.05: a single correction receipt for the total amount without breakdown by items is allowed — but in this case, you must attach an act with a registry of payments, otherwise the exemption from the fine will not work.

Step 3. Notify the tax office (FFD 1.05 only)#

• FFD 1.1/1.2 — no need to send anything: the correction receipt itself contains all the information.
• FFD 1.05 — submit an application through the KKT personal account on the FNS website: describe the violation, attach the act, specify the fiscal signs (FPD) of the correction receipts. The deadline is no later than three business days from the moment the correction receipt is generated.

4. Example#

A cafe on STS, FFD 1.2. On March 14, a waiter accepted 1,800 ₽ in cash for business lunches and did not issue a receipt; on March 16, the administrator discovered this during shift reconciliation.

1. On March 16, act No. 3 was drawn up: "14.03 cash payment of 1,800 ₽ (business lunch, 2 pcs. × 900 ₽), receipt not generated — waiter's error".
2. A correction receipt was generated on the POS: income, independent, payment date 14.03, basis "act No. 3 dated 16.03", item "Business lunch, 2 × 900.00", cash payment 1,800.00, VAT exempt (STS without VAT).
3. No notification is submitted to the FTS (FFD 1.2). The act is kept in case of questions.

No fine: the violation was corrected independently before discovery.

5. How to do this in Cenaly#

For POS terminals connected via Cenaly Hardware Bridge (ATOL, SHTRIKH-M, Pirit, Mercury):

1. Equipment → select the fiscal POS → "Correction Bill" panel.
2. Type — "Income", basis — "Self-initiated", specify the document number and date, and the settlement amount.
3. Confirm — the POS will print the correction bill and send it to the OFD.

Sales "lost" by the POS are easiest to find by reconciliation: the order report in the Statistics section against bills in POS → Bills.

6. Frequently Asked Questions#

Three months have passed — can it still be corrected? Yes. A correction receipt can be generated for any date (tag 1178 — actual settlement date). Exemption from the fine applies as long as the violation has not been discovered by the FTS; the statute of limitations under Art. 14.5 of the Administrative Code is one year.

The receipt was not issued due to the cashier's fault — who pays the fine? Both the official and the organization are liable. The employer can recover the fine from the cashier only within the framework of labor legislation. It is cheaper to issue a correction in time.

Do we need to issue anything to the customer? No, a correction receipt is not issued to the customer. If the customer requested a receipt, you can additionally send them a copy via SMS/email using the OFD, but there is no such obligation.

What if a receipt for a refund to the customer was not issued? This is an "expense" or "return of income". On FFD 1.05, only "income"/"expense" are available in the correction receipt: an unissued return of income is closed with an "expense" correction receipt. On FFD 1.1/1.2 — a "return of income" correction receipt.

Related articles: complete guide to correction receipts · online payment without a receipt · courier accepted payment without a POS · cash surplus in the POS

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