Correction Receipt for Incorrect Date or Time in the Receipt

The date and time of payment (tag 1012) is a mandatory requirement of the receipt, and it must match the actual moment of payment (the allowable deviation is just a few minutes). If the clock on the POS is wrong — the battery died, the time zone was mixed up, or the wrong date was entered manually — all receipts for the period are sent with the incorrect time, and formally, each of them is incorrect.

1. How this happens#

• on a cash register without time synchronization, the CMOS battery died — the clock drifted by hours or years;
• the wrong time zone was specified during setup (typical for chains with locations in different regions);
• a cashier manually changed the date "for testing" and forgot to change it back;
• a receipt was issued in advance (before the actual payment) or much later — this is also a payment time error, even if the clock is correct.

The discrepancy is easy to spot: the time on the receipt versus the time of the acquiring transaction. The tax authority performs the same reconciliation.

2. First, fix the clock#

1. Set the correct time/time zone on the POS (if necessary, replace the battery, update the firmware).
2. Close the current shift and open a new one so that new receipts are issued with the correct time. Attention: if the clock has run ahead and you have already issued "future" receipts, the FN may refuse to generate documents with an earlier time until that moment arrives — in such cases, contact the service center/manufacturer; sometimes an FN replacement is required.

Only after this should you correct the old receipts — otherwise, the corrective documents will also be sent with an incorrect date.

3. Correcting Issued Receipts#

A receipt with an incorrect date/time is an "error receipt" and is corrected by a pair of documents; the actual payment date is recorded in tag 1178.

FFD 1.1 and 1.2#

For each receipt: a reverse correction receipt "return of inflow" (a copy of the incorrect receipt), then a correct correction receipt "inflow" with the same items. In both: correction type "independent", tag 1178 — actual payment date/time, tag 1192 — FPD of the incorrect receipt. FTS notification is not required.

FFD 1.05#

A pair of regular receipts ("return of inflow" — copy, then correct "inflow"), payment method "counter-provision", tag 1192 — FPD of the incorrect receipt; application with an act via the CCP account (target — three business days).

If there are many receipts#

A clock failure usually affects the entire shift or several weeks. Compile a register act: failure period, discrepancy amount ("receipt time was 3 hours behind"), list of FPDs. For large volumes, coordinate the correction procedure with the tax inspectorate — in case of a minor discrepancy within a single day (only time, date is correct), inspectorates often limit themselves to an act and clock adjustment without item-by-item correction; written confirmation of this position will protect you in case of a dispute.

4. Example#

Coffee shop, FFD 1.2. After replacing the POS, it was discovered that for three days receipts were issued with a date one month back (during setup, 15.04 was entered instead of 15.05) — 214 receipts.

1. Time corrected, shift restarted.
2. Act-registry No. 6: failure period, reason, all 214 FPDs, amounts.
3. As agreed with the inspectorate — pairs of correction receipts for each day of the failure (consolidating by daily revenue under FFD would not be possible — format 1.2 requires item nomenclature, so corrections were generated for each receipt by a POS software script).

5. Risks of not fixing it#

Part 4 of Article 14.5 of the Code of Administrative Offenses (1,500–3,000 ₽ / 5,000–10,000 ₽). Specific risks: revenue falls into the wrong day/period (distortion of the tax base at the turn of quarters), receipts "from the future" or "from the past" break reconciliation with acquiring and marking systems, and a systematic discrepancy between the receipt time and the actual payment time of more than a few minutes is interpreted by the tax inspectorate as a violation of the KKT usage rules. Voluntary correction leads to exemption from the fine.

6. How to do this in Cenaly#

• POS terminals connected via Cenaly Hardware Bridge are visible in the Equipment section along with their status; the order time in Cenaly is recorded by the server — the discrepancy between "order time ↔ receipt time" is visible during reconciliation in POS → Receipts.
• Correction pairs are processed via refunds + new receipts; the correction receipt is managed in the "Correction Receipt" panel in the same place, in Equipment.

7. Frequently Asked Questions#

The time on the receipts differs by 10 minutes. Is this a violation? The established practice guideline is that a discrepancy of up to ~5 minutes is tolerable; anything more carries a risk of warnings. Synchronize the clocks and rest easy; individual correction for minutes is not required.

A receipt was printed an hour before the actual payment (in advance, "to make the line move faster"). This is a violation of the payment timing. In practice, a one-off case with a completed payment is not corrected with a separate receipt, but this practice must be stopped: if the customer does not pay, you will have to process a refund, and systematic "in advance" issuing is a direct ground for a fine.

Due to a glitch, the receipt date fell into a closed tax period. What should I do? Correct it with pairs of documents containing the correct date in tag 1178 and give the accountant the registry for amended returns. Here, the cost of the error is no longer a POS fine, but a distortion of tax declarations.

Related articles: complete guide · incorrect amount · POS breakdown

This material is for reference purposes only and does not replace professional accounting advice. Primary sources: 54-FZ (Art. 4.7), FTS guidelines (kkt-online.nalog.ru), Art. 14.5 of the RF Code of Administrative Offenses.