Correction receipt: incorrect amount printed on the receipt

An extra zero, a missed menu item, an unapplied discount — and the amount on the receipt does not match what the customer actually paid. The correction depends on when the error was found and in which direction it went.

1. Three Different Situations#

An understated receipt amount is the riskiest option: for the tax authority, this is unrecorded revenue, meaning partial non-use of cash registers. An overstated amount is "just" a violation of compliance procedures, but it breaks your reporting and VAT.

2. Correction Algorithm#

FFD 1.1 and 1.2 — Using a Pair of Correction Receipts#

1. Reverse correction receipt: "receipt return" attribute, an exact copy of the erroneous receipt — with the same incorrect amount and items. Correction type "independent" (tag 1173 = 0), tag 1178 — date of the erroneous calculation, tag 1192 — FPD of the erroneous receipt.
2. Correct correction receipt: "receipt" attribute, correct items and amount, the same reference tags, in 1192 — again the FPD of the erroneous receipt.
3. No need to notify the FTS.

FFD 1.05 — Using a Pair of Regular Receipts#

1. A "receipt return" receipt, identical to the erroneous one (with the incorrect amount), payment method "counter provision", tag 1192 — FPD of the erroneous receipt.
2. Correct "receipt" receipt with the correct amount, "counter provision", tag 1192 — the same.
3. Application via the CCP online portal with an act (what the error was, FPD of the receipt chain), guideline — three business days.

Do Not Forget About the Customer's Money#

Fiscal correction does not move money. If the customer actually overpaid or underpaid, settle with them separately:

• overpayment → refund the difference (this is a regular partial refund: a "receipt return" receipt for the difference — without any corrections);
• underpayment → with the customer's consent, issue the additional payment with a regular "receipt" receipt.

Correction is only needed when the receipt does not match the actual transaction. If the customer paid exactly what was on the receipt (the price was just incorrect), from the CCP's perspective, there is no error at all; this is a pricing issue, not a POS issue.

3. Example#

Store, FFD 1.2. A customer bought a kettle for 3,050 ₽ (in cash), the cashier rang up 30,500 ₽ — this was noticed during shift closure due to a cash discrepancy.

1. Reverse correction receipt: return of income, "Kettle, 1 × 30,500.00, VAT 22%", independently, settlement date — today, tag 1192 — FPD of the incorrect receipt.
2. Correct correction receipt: income, "Kettle, 1 × 3,050.00, VAT 22%", same grounds.
3. No money movement: the customer paid 3,050 ₽, and that is exactly how much remained in the POS.

4. Consequences of not fixing it#

An error in the amount — Part 4 of Art. 14.5 of the Code of Administrative Offenses (1,500–3,000 ₽ for an official, 5,000–10,000 ₽ for an organization). At the inspector's discretion, an understated amount can be classified under Part 2 as non-use of KKT for the difference, resulting in a fine based on that amount. Plus tax consequences: revenue and VAT in tax returns will not match the OFD data. Voluntary correction before detection exempts you from liability.

5. How to do this in Cenaly#

• While the customer is at the POS: POS → Receipts → incorrect receipt → “Refund”, then ring up the order again — standard refund flow.
• A “reverse + correct” pair for older receipts: in the same place, “counter-provision” payment method.
• Correction receipt — panel in Equipment (Cenaly Hardware Bridge).
• Discrepancies are caught during shift closure: the X-report and cash counters are compared with the actual amount — this is exactly where the amount “does not match”.

6. Frequently Asked Questions#

The price in the catalog was wrong, and the customer paid according to the receipt. Should it be corrected? No. The receipt matches the actual calculation — from the perspective of 54-FZ, everything is correct. Correct the price in the catalog and, if you wish, settle the difference with the customer commercially (refund part of the money with a regular receipt).

The discount was not applied, and the customer has already left. What should be done? If the customer paid the full amount, the receipt is correct, and no correction is needed. If you return the difference, issue a "return of receipt" receipt for the refund amount.

An error in one out of ten items on the receipt. Should the entire receipt be corrected? Yes: the reversal document completely duplicates the incorrect receipt, and the correct one is the entire receipt with the corrected item. It is impossible to partially "correct" a single tag in an existing receipt.

Related articles: complete guide · receipt issued twice · wrong item in the receipt · incorrect VAT rate

This material is for reference purposes only and does not replace professional accounting advice. Primary sources: 54-FZ, guidelines of the Federal Tax Service (kkt-online.nalog.ru), Art. 14.5 of the Code of Administrative Offenses of the Russian Federation.