Correction Receipt for Incorrect VAT Rate

The VAT rate is a mandatory field on a POS receipt. If the wrong rate is printed on the receipt (10% instead of 22%, “no VAT” instead of 5%, or an old rate after a tax regime change), this is a “POS compliance violation” — and it must be corrected, even if the total bill amount is correct.

1. Where the Error Comes From#

• the POS has not been updated after the increase of the standard VAT rate to 22% from January 1, 2026 — receipts continue to be issued with a 20% rate;
• an organization on the STS (Simplified Taxation System) has exceeded the income threshold (20 million ₽ from 2026) and became a VAT payer at a special rate of 5%/7%, while the POS still prints "VAT exempt";
• an incorrect rate is assigned to an item in the catalog (for example, 22% instead of the preferential 10% for children's goods — or vice versa);
• during POS setup, the "22%" rate and the calculated "22/122" rate (for prepayments) were mixed up;
• the same receipt contains items with different rates, and the cashier processed everything under a single rate.

VAT rate errors usually occur in batches: incorrect settings replicate the error across all receipts until it is noticed. Every incorrect receipt must be corrected.

2. What are the risks#

This is Part 4 of Art. 14.5 of the RF Code of Administrative Offenses (violation of the procedure for using KKT): a warning or a fine of 1,500–3,000 ₽ for an official / sole proprietor (IP) and 5,000–10,000 ₽ for an organization. A separate risk is tax-related: with receipts showing an understated rate, you will underpay VAT, and with an overstated rate, the corporate buyer will not be able to correctly claim the tax deduction.

In case of voluntary correction before discovery by the FNS, there is no fine (note to Art. 14.5 of the Code of Administrative Offenses).

3. How to fix: setup first, receipts later#

Step 0. Eliminate the cause: update the firmware/settings of the POS, correct the VAT rate for items in the catalog. Otherwise, the error will continue to recur after correction.

Further, the algorithm depends on the FFD version.

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

For each erroneous receipt:

1. Reverse correction receipt — calculation attribute "return of receipt", all details are copied from the erroneous receipt along with the incorrect VAT rate. Correction type — "independent" (tag 1173 = 0), date of corrected calculation (tag 1178) — date of the original receipt, in tag 1192 — fiscal attribute (FPD) of the erroneous receipt. This document voids the incorrect calculation.
2. Correct correction receipt — calculation attribute "receipt", the same items, but with the correct VAT rate and amount (tags 1102–1107). Tags 1173/1174/1178 are the same, in 1192 — again the FPD of the erroneous receipt.

There is no need to notify the FTS — correction receipts contain all the necessary information.

FFD 1.05 — with a pair of regular receipts#

A correction receipt is not used here (in 1.05 it exists only for unrecorded calculations):

1. Receipt return document, identical to the erroneous one (with the same incorrect rate), in tag 1192 — the FPD of the erroneous receipt. Payment method — "counter provision", if the money is not actually returned to the customer.
2. Correct receipt document with the correct VAT rate, payment by "counter provision", in tag 1192 — the FPD of the erroneous receipt.
3. Submit an application with an act through the CCP personal account: what the error was, how it was corrected, and the FPD of all three receipts (guideline — three business days).

Mass error (dozens and hundreds of receipts)#

Corrections must be made for each receipt, but in practice, with a large series, a detailed act-register is compiled (date, FPD, amount, old/new rate for each receipt) and attached to the explanation sent to the FTS. On FFD 1.05, correction of the total amount for each date with a reference to the register is sometimes allowed — coordinate this option with your tax office or OFD before processing.

4. Example#

A store on OSN, FFD 1.2. On January 10, a receipt was issued: "Soft toy, 1 × 2,440.00, VAT 22% = 440.00". The product is for children, the rate should be 10% (the price for the customer does not change: 2,440.00, incl. VAT 10/110).

1. Reverse correction receipt: return of inflow, "Soft toy, 1 × 2,440.00, VAT 22%", independently, transaction date 10.01, tag 1192 = FPD of the incorrect receipt.
2. Correct correction receipt: inflow, "Soft toy, 1 × 2,440.00, VAT 10%", same grounds and tag 1192.
3. In the catalog, the rate for the "Children's Toys" category has been corrected to prevent the error from recurring.

5. How to do this in Cenaly#

• VAT rates are set at the product/category level in the menu and catalog — correct them before generating correction receipts.
• The "refund + correct receipt" pair (FFD 1.05): POS → Receipts → find the incorrect receipt → issue a refund → issue the receipt again with the correct rate. The FPD of the receipt is visible in the receipt registry.
• A correction receipt on ATOL / SHTRIH-M / Pirit / Mercury POS is generated from the "Correction Receipt" panel in the Equipment section (Cenaly Hardware Bridge).

6. Frequently Asked Questions#

The receipt amount is correct, only the rate is different. Can I leave it uncorrected? No, you cannot. The VAT rate and amount are mandatory receipt details (tags 1199, 1102–1107); an incorrect rate equals using KKT with violations plus distortion of the VAT tax base.

How to correct receipts for the transition period 2025→2026 (20% → 22%)? The same way: a reversal document with the rate that was in the receipt (20%), then a correct one with 22%. The key question is which rate should have been applied to the specific settlement under the transition period rules; this is determined by the accountant based on the shipment/payment date.

USN, exceeded the threshold and did not issue receipts with VAT for several weeks. What to do? Correct every receipt starting from the date the obligation to pay VAT arose: a series of "reversal + correct" pairs indicating the special rate of 5% or 7%. Due to the volume of work, coordinate a registry-based option with the tax inspectorate.

Does the customer need to pay extra / get a refund for the difference? If the total receipt amount changed because of the rate — yes, this is already an error in the amount. If the amount did not change (VAT "inclusive") — settlements with the customer are not affected, only fiscal documents are corrected.

Related articles: complete guide · incorrect amount in the receipt · incorrect taxation system · error in the refund receipt

This material is for reference purposes only and does not replace professional accounting advice. VAT rates are current for 2026: basic 22%, reduced 10%, special USN rates 5%/7%.