Correction Receipt for Incorrect Taxation System (SNO)

"Applied taxation system" (tag 1055) is a mandatory attribute of every receipt. If the POS prints OSN instead of USN, USN instead of patent, or the wrong taxation system when combining regimes — every such receipt is erroneous and must be corrected.

1. Where the Error Comes From#

• during registration/re-registration of the POS, the wrong taxation system was selected (the most common case is leaving OSN as "default");
• the organization changed its tax regime (switched to USN, lost its patent status), but the POS was not reconfigured;
• an individual entrepreneur combines tax regimes (USN + patent) and processes all sales under a single taxation system, even though part of the business activities belongs to another;
• in a multi-regime POS, the cashier selected the wrong taxation system for a specific receipt.

Important: The taxation system in the receipt is set during the registration of the POS. If there is an error in the registration data, first re-register the POS with the correct taxation system (via the KKT personal account, registration parameters change report), otherwise the error will continue to replicate.

2. Correction Algorithm#

Step 0. Correct the Setting#

Re-register the POS with the correct taxation system or configure the taxation system selection per receipt (for those combining modes). Only then correct the old receipts.

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

For each receipt with an incorrect taxation system:

1. Reverse correction receipt: "return of receipt", a copy of the erroneous receipt with the same incorrect taxation system (tag 1055), correction type "independent", tag 1178 — settlement date, tag 1192 — FPD of the erroneous receipt.
2. Correct correction receipt: "receipt", the same items, but with the correct taxation system (and, if the VAT changes due to the mode, the correct rate and tax amount). The reference tags remain the same.
3. FTS notification is not required.

Nuance: a receipt can only specify the taxation system with which the POS is registered. Therefore, the pair of documents is issued after re-registration — so that the correct correction receipt can carry the correct tag 1055.

FFD 1.05 — via a pair of regular receipts#

1. "Return of receipt" receipt — a copy of the erroneous one (with the incorrect taxation system), tag 1192 — FPD of the erroneous receipt, payment by "counter provision".
2. Correct "receipt" receipt with the correct taxation system.
3. Application with an act via the CCP online account (estimated time — three business days).

3. Why This Is More Important Than It Seems#

The taxation system in the receipt determines how your revenue is categorized in the FTS (Federal Tax Service) pre-audit analysis:

• OSN (General Taxation System) receipts for a USN (Simplified Taxation System) taxpayer are a red flag: "where are the VAT and income tax declarations?";
• USN receipts for a patent holder (PSN) mean revenue bypassing the patent limit;
• starting from 2026, with VAT introduced for USN (threshold of 20 million ₽, special rates of 5%/7%), the correct correlation of "taxation system + VAT rate" in receipts has become a subject of automated control.

Any discrepancy like "taxation system in receipts ≠ regime in EGRUL/declarations" is flagged by the system automatically, without inspector involvement.

4. Example#

Sole Proprietor on PSN (retail) + USN (wholesale), FFD 1.2. For a month, all retail sales were sent with tag 1055 "USN income" instead of "PSN" — 63 receipts for 412,000 ₽.

1. POS reconfigured: PSN for retail receipts.
2. A registry report of all 63 receipts was compiled (date, FPD, amount).
3. For each receipt — a pair of correction receipts: reverse (return of sale, USN) + correct (sale, PSN), with the FPD of the original receipt in tag 1192.

Without correction, all retail sales would have been tied to USN — resulting in additional tax assessment.

5. What are the risks if not corrected#

Part 4 of Art. 14.5 of the Code of Administrative Offenses (1,500–3,000 ₽ / 5,000–10,000 ₽ for violating the procedure for using cash registers) is the least of your problems. The main risk is tax-related: revenue processed under the wrong tax regime leads to additional tax assessments, penalties, and disputes over the right to use a special tax regime. Voluntary correction before discovery by the Federal Tax Service (FTS) exempts from administrative liability and aligns fiscal data with tax returns.

6. How to do this in Cenaly#

• The taxation system is set in the fiscal register settings during its registration — check compliance with your regime in the Hardware section.
• The "refund + correct receipt" pair: POS → Receipts → refund → new receipt.
• Correction receipt — the "Correction Receipt" panel in Hardware (Cenaly Hardware Bridge).

7. Frequently Asked Questions#

We retroactively re-registered the POS — do we still need to correct old receipts? Yes. Re-registration applies prospectively; every already issued receipt with an incorrect tax system remains erroneous until corrected by a pair of documents.

We combine STS and patent: items from both tax systems in one receipt. Is this allowed? No, one receipt — one tax system. Split the sale into two receipts according to the tax systems. If you have already issued it as one, correct it: a reversal document + two correct receipts for each tax system.

The error is only in the tax system, and taxes were paid correctly. Can we leave it as is? Formally, the receipt is still erroneous. If there are few receipts, correct them; if there is a huge batch, assess the risk/labor costs with your accountant and at least document the cause and period of the error with an official act.

Related articles: complete guide · incorrect VAT rate · incorrect amount

This material is for informational purposes only and does not replace professional accounting advice. Primary sources: Federal Law No. 54-FZ, FTS Order No. ED-7-20/662@, FTS guidelines (kkt-online.nalog.ru), Art. 14.5 of the RF Code of Administrative Offenses.