Correction receipt: cash and cashless mixed up

The customer paid by card, but the cashier processed it as "cash" — or vice versa. The amount is correct, the item is correct, but the receipt is still incorrect: the payment method (tags 1031 "cash" / 1081 "cashless") is a mandatory attribute. According to OFD statistics, this is one of the two most common POS errors, along with a missing receipt.

1. Why This Is Important#

• POS discipline. Cash revenue is calculated based on receipts: if you process a card payment as cash, there will be a "shortage" of money in the drawer during cash collection, and the POS limit will be distorted.
• This exact case was analyzed by the FTS in their guidelines. The example of correcting an error in the official methodological recommendations of the FTS is precisely about a mixed-up payment method, so the procedure here is exemplary.
• The bank acquiring statement is automatically reconciled by the tax authority with OFD data — systematic discrepancies are visible without any audit.

2. Correction Algorithm#

FFD 1.1 and 1.2 — by a pair of correction receipts#

1. Reverse correction receipt: calculation attribute "return of receipt", all details are a copy of the erroneous receipt, including the incorrect payment method. Correction type "independent" (tag 1173 = 0), tag 1178 — date of the erroneous calculation, tag 1192 — FPD of the erroneous receipt.
2. Correct correction receipt: attribute "receipt", the same cart, but the payment method is the actual one (cash/cashless). Tags 1173/1178 are the same, tag 1192 contains the FPD of the erroneous receipt.
3. FTS notification is not required.

FFD 1.05 — by a pair of regular receipts#

1. "Return of receipt" receipt — a copy of the erroneous receipt with the same (incorrect) payment method, tag 1192 — FPD of the erroneous receipt.
2. Correct "receipt" receipt with the actual payment method, tag 1192 is the same.
3. Application with an act via the CCP personal account (guideline — three business days).

The customer's money does not move — only fiscal documents are corrected, so in a pair of documents, the FTS allows not returning/not receiving money again (there is no actual movement of funds).

Mixed payment#

If the customer paid partly by card and partly in cash, and the receipt was issued entirely using one method — the correction is the same: a reverse document + a correct receipt, in which the amounts are split into tags 1031 and 1081. Modern POS support up to several methods in a single receipt.

3. Example (from the FTS guidelines, amounts are updated)#

Store, FFD 1.2. A monitor was sold for 24,400 ₽ (incl. VAT 22% — 4,400 ₽); the customer paid in cash, but the cashier rang it up as "cashless".

1. Reverse correction receipt: return of sale, “Monitor, 1 × 24,400.00, VAT 22%”, payment cashless 24,400.00 (copy of the error), independently, tag 1178 — sale date, tag 1192 — FPD of the erroneous receipt.
2. Correct correction receipt: sale, same menu item, payment cash 24,400.00, same grounds.

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

Part 4 of Article 14.5 of the Code of Administrative Offenses: a warning or a fine of 1,500–3,000 ₽ for an official / sole proprietor, and 5,000–10,000 ₽ for an organization — per receipt. The real pain lies ahead: cash discrepancies when closing a shift, errors in the cash book, and questions from the bank and tax authorities regarding acquiring turnover. Voluntary correction before discovery by the FTS — exemption from the fine.

5. How to do this in Cenaly#

• In POS, the payment method is explicitly selected at checkout (cash / card / mixed) — most errors occur on "quick" buttons; configure payment method confirmation in the POS settings.
• Correction with a pair of receipts: POS → Receipts → erroneous receipt → refund → new receipt with the correct payment method.
• Correction receipt for ATOL / SHTRIH-M / Pirit / Mercury POS — the "Correction Receipt" panel in Equipment (Cenaly Hardware Bridge).
• The discrepancy "cash per POS ≠ cash in drawer" comes up during shift closure — this is a standard time to look for such errors.

6. Frequently Asked Questions#

Is QR payment (SBP) "cash" or "cashless"? Cashless. Payment via the Faster Payments System (SBP), bank transfer, card payment — all of these are tag 1081.

An error was found a month later during bank reconciliation. Is it too late? Not too late: a pair of documents can be generated during any open shift, and tag 1178 will indicate the actual date. The main thing is to do it before the tax authority raises questions.

There are two hundred of such receipts per month. Do we need to correct each one? Formally, yes. In practice, compile a registry report (date, FPD, amount, was/became) and coordinate the procedure with the tax inspectorate: under FFD 1.05, they sometimes allow corrections in consolidated pairs by day with a reference to the registry.

Do we need to refund anything to the customer? No. The money moved correctly; the error was only in the receipt. The entire chain of corrections is processed without any actual movement of funds.

Related articles: complete guide · incorrect amount · error in refund receipt · cash surplus in POS

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