Correction receipt: incorrect calculation attribute
The calculation attribute (tag 1054) tells the tax authority what happened: a sale ("income"), a return to the customer ("return of income"), a payout ("expense"), or a return of payout ("return of expense"). An incorrect attribute results in a receipt "in the opposite direction": revenue is either doubled or, conversely, disappears.
1. Common Mix-ups#
- when processing a refund, the cashier registered a regular sale — "receipt" instead of "return of receipt" (revenue was doubled);
- a sale was registered using the refund button — "return of receipt" instead of "receipt" (revenue is understated — for the tax authority, this is an unreported transaction);
- when purchasing from the public (buyback, recycling collection), a "receipt" was registered instead of an "expense";
- the wrong attribute was selected in the correction receipt (see error in correction receipt).
2. Correction Algorithm#
The logic is always the same: the erroneous document is zeroed out by the opposite attribute, then a document with the correct attribute is generated.
| Erroneous receipt | Reversing document | Correct document |
|---|---|---|
| "Inflow" (but was a return) | return of inflow | return of inflow (actual return) |
| "Return of inflow" (but was a sale) | inflow | inflow (actual sale) |
| "Inflow" (but was an outflow) | return of inflow | outflow |
| "Outflow" (but was an inflow) | return of outflow | inflow |
Please note the first row: there will be two documents with the "return of inflow" attribute, but their meaning is different — the first one cancels the erroneous sale, and the second one records the actual refund to the customer. Tag 1192 with the FPD of the erroneous receipt in the canceling document helps the tax authority distinguish between them.
FFD 1.1 and 1.2#
Both documents are correction receipts: type "independent" (tag 1173 = 0), tag 1178 is the date of the erroneous settlement, tag 1192 is the FPD of the erroneous receipt, and the cart details are copied. There is no need to notify the FTS.
FFD 1.05#
Both documents are regular receipts (return attributes are available in 1.05 receipts; they are only unavailable in correction receipts). The payment method in the canceling documents is "consideration" if the money did not actually move. Then, submit an application with an act through the CCP personal account (guideline — three business days).
If a settlement that should not have been registered at the POS at all was processed with an incorrect attribute, or vice versa — a settlement was processed bypassing the POS, see the articles on duplication and unissued receipt.
3. Example#
Store, FFD 1.2. A customer returned headphones for 4,880 ₽; the cashier mistakenly registered an "income" of 4,880 ₽ (revenue was doubled, and the return was not recorded).
- Zeroing correction receipt: return of income, "Headphones, 1 × 4,880.00, VAT 22%", independently, tag 1178 — transaction date, tag 1192 — FPD of the incorrect "income".
- Correct correction receipt: return of income, the same item, payment — actual (money returned to the card → cashless), tag 1192 — FPD of the original sales receipt for which the return is being made.
Fiscal result: the incorrect income is canceled, the return is recorded.
4. Consequences of Not Correcting#
- "Receipt return" instead of "Receipt" = sale is not accounted for → Part 2 of Art. 14.5 of the Code of Administrative Offences (non-use of KKT): fine based on the transaction amount, minimum 10,000 ₽ / 30,000 ₽.
- "Receipt" instead of "Return" = overstated revenue → Part 4 (1,500–3,000 ₽ / 5,000–10,000 ₽) plus overpayment of taxes and confusion in reporting.
Voluntary correction before discovery by the FTS exempts from fines in both cases.
5. How to do this in Cenaly#
- In POS, a refund is processed only from the receipt registry (POS → Receipts → receipt → "Refund"), and not by a separate sale button — the mechanics themselves prevent confusing the direction of the transaction. For more details, see Receipts and refunds.
- Pairs of correcting documents are issued in the same place; the FPD of each receipt is visible in the registry.
- Correction receipts are managed via the "Correction Receipt" panel in Hardware (Cenaly Hardware Bridge); both types are available in it: income and expense.
6. Frequently Asked Questions#
How does this differ from a duplicate receipt? In case of duplication, the extra receipt completely duplicates the correct one — only the duplicate is voided. Here, there is no correct receipt at all: the incorrect one is voided, and the correct one is created anew.
"Expense" and "return of inflow" — what is the difference? “Return of inflow” — the customer returns what they bought, and you return their money. “Expense” — you pay an individual yourself for a product/service (scrap metal purchase, glass container collection). Mixing them up is also a calculation attribute error, corrected according to the general procedure.
The POS does not support "expense". What to do? Check the settings/firmware: calculation attributes are a basic feature of the fiscal cash register. In Cenaly, support for expense receipts depends on the POS driver — check in the Equipment section.
Related articles: complete guide · error in the refund receipt · receipt printed twice
This material is for reference purposes only and does not replace professional accounting advice. Primary sources: 54-FZ, methodological recommendations of the Federal Tax Service (kkt-online.nalog.ru), Art. 14.5 of the Code of Administrative Offenses of the Russian Federation.