Gift Certificates and Deposits: Advance and Offset

Selling a gift certificate is not the sale of a good, but receiving money in advance for something the customer will choose later. Fiscally, this is the exact same advance discussed in "Correction receipt for advances", except here it is not an error, but a standard business model: a certificate, a bar deposit, a prepaid balance — everywhere it is the exact same pair of receipts "advance → offset", just with different reasons for nuances.

1. Gift certificate sale = receiving an advance payment#

The receipt total is the face value of the certificate, not a future purchase: at this stage, it is not yet known what exactly and for what amount will be purchased with the certificate.

2. Gift Certificate Payment = Advance Offset#

When a customer pays with a certificate, actual goods or services appear on the receipt — the subject of calculation being “goods”/“service”, the calculation method attribute being “full settlement”, and the payment method for the certificate amount being “prepayment (advance offset)”. If the certificate covers the purchase completely, the receipt is closed using this single payment method.

3. Certificate + additional payment#

If the purchase amount exceeds the certificate's face value, a single receipt specifies two payment methods: "prepayment (advance offset)" for the certificate amount and cash/card for the remaining difference. There is no need to split this into two separate receipts: it is a single transaction that can include multiple payment methods.

4. Face Value Exceeds Purchase Amount#

If the purchase total is less than the certificate's face value, only the amount actually spent is redeemed — the "redemption" receipt is issued for the purchase cost, not the full face value. What happens to the remaining balance (whether it is forfeited or carried over to the next purchase) is determined by the merchant's commercial policy, which must be clearly outlined in the certificate's terms and conditions. From a fiscal standpoint, this does not affect the current receipt: the remaining balance simply continues to be recorded as an unredeemed advance until its next use, expiration, or refund.

5. Certificate Expired, Money Non-Refundable#

Here the practice is ambiguous, and this is precisely one of the few areas where it is worth keeping both approaches in mind:

• Approach A. At the moment of expiration, a "full settlement" receipt is issued for the amount of the expired certificate with a line item like "sale of unredeemed certificate" — the logic being that the money permanently remains with the seller, meaning it has turned into payment for something (the right to receive a service that was not used), making it a calculation under 54-FZ.
• Approach B. The amount is written off as non-operating income only in accounting and tax records, without going through the cash register — the argument being that no actual transfer of goods/services ever occurred, meaning there is no "second half" of the transaction to generate a receipt.

Judicial practice generally leans toward recognizing an unreturned advance payment as the seller's income over time — this is an argument in favor of not leaving the expired amount completely undocumented. Which of the two approaches to apply in your case should be decided with your accountant, taking into account the volume of such amounts and local practices in your region.

6. Certificate Return by Customer Before Use#

If a customer returns an unused certificate, a regular "return" receipt is issued with the payment method attribute set to "advance payment" for the amount of the certificate, using the same payment method as when it was purchased. If both receipts (sale and return) are processed correctly, no correction is required.

7. Bar or Karaoke Deposit System — Complete Workflow#

1. Deposit top-up. "Income" receipt, payment calculation attribute "advance", item description "deposit top-up", amount — paid by the guest.
2. Deduction for orders. With each order (or as a single receipt when closing the table) — "full settlement" receipt with the complete list of ordered items, payment method — "prepayment (advance offset)" for the order amount.
3. Unused balance upon departure if the guest takes it back. "Income refund" receipt, attribute "advance", for the unused balance, using the same payment method used to make the deposit.
4. Uncollected balance that "forfeits" under the terms of the deposit system. The same options as with gift certificates (Section 5): either recorded as recognized revenue upon expiration of the deposit validity period, or written off solely in accounting — consult with your accountant.

8. Digital certificates from the website redeemed offline#

The online sale of a certificate is fiscalized as a standard e-commerce advance payment at the moment of payment — via a cloud POS, see "Cloud POS". After that, the certificate is simply a number that connects two receipts in your own accounting system: the POS itself doesn't "remember" what happens to a specific certificate later. It is important to maintain a unified record of certificate numbers within your inventory management system or POS, so that when a code is presented, the offline cashier can unambiguously find the original advance receipt and process the redemption for the correct amount. The fact that the advance receipt and the redemption receipt are physically generated on different POS registers (cloud POS upon sale, location POS upon redemption) is completely normal: they are linked by the certificate number, not the POS.

9. Example#

A bar with a deposit system, FFD 1.2. A guest tops up a deposit with 5,000 ₽ by card at the entrance, orders drinks for 3,200 ₽ in three orders during the evening, and upon leaving asks to refund the remaining balance.

1. Top-up receipt: income, "Deposit top-up", 5,000.00, payment method attribute "advance", card.
2. Three offset receipts during the evening (e.g., 1,000 + 1,200 + 1,000 ₽): each is income, full order items list, calculation attribute "full settlement", paid by "prepayment (advance offset)" for the order amount.
3. Upon departure — "income refund" receipt, attribute "advance", 1,800.00, to the same card used for the deposit top-up.

10. How to do this in Cenaly#

• Gift certificate values are created in the catalog as separate items with the payment subject set to "payment" — online sales via payments immediately issue an advance receipt.
• Split payment (certificate/deposit + additional payment) is supported directly on the checkout screen in POS — a single receipt can specify multiple payment methods, including the offset of a previously made advance payment.
• Prepayments and deposits in reservation and appointment scenarios are managed as a balance on the guest profile (see appointments) — deductions and the remaining balance are visible in the customer history, simplifying both offset and balance refund.
• The full history of receipts and refunds is in POS → Receipts (receipts); for physical POS registers — via Cenaly Hardware Bridge.

11. Frequently Asked Questions#

Can a certificate be sold without VAT if the seller is on a simplified tax system (STS) without VAT? Selling a certificate is receiving an advance payment, not a separate transaction with its own tax rate; the VAT rate is determined on the offset date based on what was purchased with the certificate and the seller's tax system at that time. For details on rates at the boundary of tax periods, see the article "Advances, Installments, and Credit in Receipts".

The customer paid part of the order with a certificate and the rest by card — are these two separate receipts? No, it is a single receipt with two payment methods: "prepayment (advance offset)" for the certificate amount and "cashless" for the remaining payment — see Section 3.

The certificate was gifted, but the paper copy was lost — how do we redeem it? This is not a cash register issue, but a matter of your certificate tracking system: if the number is linked to a customer or order in your inventory management system, the cashier can find and redeem it by number without physical presentation of the paper copy — this is the seller's internal policy, not a requirement of 54-FZ.

Are we strictly required to fiscalize an expired certificate, or can we simply write it off in accounting? There is no explicit legal requirement, and practice varies (Section 5). Issuing a receipt at the moment of expiration is a more cautious option that provides better protection during audits, but the final decision should be made with an accountant, taking into account court practice in your region.

Related articles: correction receipt for advances · advances, installments, and credit in receipts · POS in salons: subscriptions, no-show deposits · cloud POS

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