What to do if the check at the online checkout is incorrectly punched?

Incorrect check on the online checkout. What to do if the cashier-operator punched a cashier's check with an error in the payment amount? How to fix cashier's mistakes in online checkout receipts?

Question: What to do if the check at the online cash desk is incorrectly punched: Upon receipt of cash payment, payment was made by bank card. In our organization, payment is made only in cash. This error was discovered the next day. How to fix. Make a refund and post a new payment or post a corrective check. How to inform the tax office so that there are no fines.

Answer:

Correct errors through a return, even if you find them after the buyer left. In this case, the product itself is not returned. The company just fixes bugs. Therefore, instead of the buyer's statement, take an explanatory error from the cashier.

There is no need to separately report this to the tax office.

What documents to draw up when working with CCP

What to do if the cashier-operator punched a cashier's check with an error in the payment amount

It all depends on when the error was discovered.

If an error is found before the end of the shift, break through the check with the sign “return of receipts” and form the check correctly. In the additional details, indicate the fiscal attribute of the document (FID) of the incorrect check.

If the error was revealed after the end of the shift, credit the cash desk with exactly as much money as it really is. It turns out less than punched at the checkout. Ask the cashier for an explanation.

Then the cashier-operator writes an explanatory note outlining the essence of his erroneous actions with copies of the erroneous check attached.

The leader decides what to do. For example, a cashier-operator - a reprimand, deprivation of a bonus, etc., accounting - take into account the actual data and reflect in the accounting without errors, etc.

From a magazine article

How to fix cashier's mistakes in online checkout receipts to avoid fines

What mistakes do cashiers often make?

The inattention of employees leads to errors that distort accounting. Here are the most common ones.

Changed the payment method. In the check of the online cash register, they break through the sign of the form of payment - payment in cash or electronic money. If the cashier mixes them up, the amount of cash on the report will not match the amount of money in the CRE box. As a rule, the error can be detected at the end of the shift. To calculate it, you need to study the receipts for the entire shift.*

Messed up the goods. The cashier can knock out in the check the wrong product that he sold to the buyer. If the value is the same, the error is skipped. It is sometimes possible to find it only during the inventory - the remnants of goods will diverge.

Another type of taxation. The company can do with one cash register when it combines several tax regimes. Then the cashier must choose the system to which the product belongs.

If the buyer takes goods the sale of which falls under different systems, the cashier needs to knock out two checks. After all, only one tax system can be set in the document (Table 5 of Appendix 2 to the order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/229@). Due to errors, the company will incorrectly calculate the revenue for each mode.

How to correct an error in a cash receipt

The Code provides for a fine for working on a cash register that does not meet the requirements - 10 thousand rubles (part 4 of article 14.5 of the Code of Administrative Offenses of the Russian Federation). In particular, if the company incorrectly configured the CCP. If the cashier makes a mistake, there are no penalties for this. But due to errors, the tax office receives incorrect information. Therefore, all inaccuracies must be corrected.

Errors on the CCP of the company were previously corrected in accordance with the established procedure. It was necessary to take the check from the buyer, take the explanatory cashier and attach them to the act, which was signed by a commission of company employees (clause 4.3 of the Procedure, approved by the Ministry of Finance of Russia on August 30, 1993 No. 104). Now companies should not be guided by the old rules (letter of the Ministry of Finance of Russia dated July 21, 2017 No. 03-01-15 / 46715). And there are no new rules to correct. How to correct errors in this case, we found out from the tax authorities.

All common mistakes the cashier needs to be corrected with a check for a refund - punch a check with the same indicators as in the erroneous one, but with the sign “Return of receipts”. Then punch the check with the correct data. Do not use a correction check. It is needed in exceptional cases. For example, when a company did not use a cash register or a check for some reason did not go to the data operator.

KKT checks with the sign of calculation "return of receipt" must be knocked out not only when returning money to customers, but also when correcting errors in receipt checks. In addition, errors occur in the return checks themselves.

We talked with a specialist from the Federal Tax Service about how best to draw up a correction.

- Yuliya Alexandrovna, if a mistake is made in the “incoming” check, you need to make a “return incoming” check, the reverse of the erroneous one, and immediately knock out the correct “incoming” check.

There is no movement of money on an erroneous receipt check and a return check leveling it. Should the amounts of these checks be included in the totals "incoming" and "returning incoming" of the report on closing the CCP shift? On the basis of this report, PKOs are compiled for the entire amount of money received for the change and cash settlements for the entire amount issued. And it is wrong if cash orders include amounts that were not actually deposited and not issued.

The design of "return receipt" checks issued to correct an error differs from the design of checks issued when paying money to the buyer who returned the goods.

In the “return of income” check knocked out to correct the error, as well as in the correct “receipt” check knocked out next, the total amount should be entered in the “amount on the check by counter provision” variable. This requisite is just what is needed for cases where the formation of a check is not accompanied by a transfer of money. In the report on the closing of the CCP shift, these amounts will be reflected in the counters of the "incoming" and "returning incoming" operations in the "total amount by counter provision" variable.

In addition, it is recommended to indicate the fiscal indication (FID) of the erroneous receipt check in the “return receipt” check issued to correct the error. This must be done in the additional attribute (tag 1192) of the return receipt, which is then included in the fiscal data. In exactly the same way, in the correct credit check, which is knocked out after the return check, a link is made to the initial erroneous check "receipt".

I also advise you to voluntarily report to the tax authority about an erroneous receipt check and about correcting the error, this will free you from a fine for an incorrect check.

If, however, the return check issued to correct the error does not contain the CRF of the erroneous receipt check, then the tax authorities may require the buyer to submit an application for a refund of funds on this check. Since there is no application in this case, the organization (IP) may be fined for incorrect posting of funds.

But if the “return of receipt” check is knocked out when the money is paid to the buyer who returned the goods, then the binding to the original “receipt” check should not be done. But the organization (IP) must have a buyer's statement corresponding to this return check on the return of money to him.

- But in the project posted on the website of the Federal Tax Service guidelines it is proposed to indicate the fiscal sign of the document of a correct receipt in the receipt "return of receipt", issued when replacing a previously purchased product with another one. Now the position of the tax service on this issue has changed and it is impossible to focus on manuals in this part?

The position of the Federal Tax Service on this issue has always been unequivocal. It is recommended to make a link to the original check only if a mistake is made in it and the “return of receipt” check is knocked out to correct it.

- If the return check issued to correct the error is not linked to the erroneous check, is it possible to avoid the penalty for non-receipt of cash that you spoke about by presenting an explanatory cashier-operator or some other document? After all, the additional check attribute (tag 1192), in which the Federal Tax Service recommends linking to an erroneous check, is still not mandatory, and its possible values ​​are not defined. normative document FTS.

If there is no link to an erroneous check in the corrective and correct checks, then in order to avoid administrative responsibility, it is necessary to report the error and its correction to the tax authority before it is discovered.

Linking to an erroneous check is really optional, since it is not provided for either by Law No. 54-ФЗ or by Order of the Federal Tax Service No. ММВ-7-20/229@ dated March 21, 2017. But at the same time, the Federal Tax Service of Russia recommends doing it on the cash receipt. There are two reasons for this.

Firstly, such a binding helps to find an erroneous check, “cancel” it and “replace” it with a new check. This is especially important at the boundary dates of the error and its correction. For example, a mistake was made in 2017, and it is corrected already in 2018. It is necessary to take into account the operation correctly in the right period. This requires binding.

Secondly, in the absence of a buyer's statement about the return, such a link is additional confirmation that the error is not related to the intentional failure to receive money. Fined under Part 1 of Art. 15.1 of the Code of Administrative Offenses (non-receipt of cash) it is impossible for the lack of binding, but you can be fined due to the lack of a buyer's statement about the return of goods. However, a voluntary statement about a violation or mistake committed exempts from administrative liability under Art. 14.5 of the Code of Administrative Offenses and confirms that there was no non-receipt.

- Mistakes happen in the return checks themselves. How to fix such an error?

If an error is found in the "return of receipt" check, then in order to avoid administrative responsibility for it, you must:

Generate a check with the reverse operation, that is, with the sign of the settlement "incoming". In an additional requisite, you must specify the FPD of the check “return of receipt”, in which an error was made;

Immediately after that, knock out the correct "return receipt" check. In it, too, in the same way, you need to link the FPD to the erroneous check "return of receipt";

Report the error and its correction to the tax authority before it is discovered.

To correct an error that was noticed after the CCP shift was closed, a new shift should be opened.

- By mistake, instead of a check "return of receipts", a check "return of expenses" or "expenses" was knocked out. Julia Alexandrovna, how to correct such a mistake?

You need to act on the same principle, that is, generate a check reflecting the reverse operation:

If the “expense return” check is generated by mistake, it is necessary to knock out the “expense” check;

If the check “expense” is erroneously knocked out, knock out a check with the sign of the calculation “return of expenses”.

Then you need to make a correct check and report the error and its correction to the tax authority. Both in the corrective check and in the correct check, it is necessary to indicate in the additional details the FOP of the erroneous check.

From mistakes, including when handling cash registers, no one is immune. You need to read this article in order to know how to protect yourself from the consequences if you punched a cash receipt with an error.

From this article you will learn:

1. The procedure for the accountant, if the check of the CCP is broken with an error
2. Penalties for non-receipt of revenue
3. How to draw up an act in the form of KM-3

Errors in the cash receipt

If a KKT check is broken with errors, first of all ask the cashier to draw up an act “On the return of money to buyers (clients) on unused cash receipts (including erroneously punched cash receipts)” in the KM-3 form. Take the wrong check along with the act to the accounting department. Make sure that your cashier correctly fills out the register of the cashier-operator (form KM-4), in which he needs to indicate the amount of the erroneous check in column 15.

An erroneously punched check means that the money on it was not actually received at the cash desk. Inspectors may consider such funds as non-received revenue, since the amount is reflected in the fiscal memory of your cash register. For non-receipt of cash receipts entity may be fined 40,000-50,000 rubles, and the head of the organization 4,000-5,000 rubles. under Article 15.1 of the Code of Administrative Offenses of the Russian Federation. Accordingly, the task of the accountant is to ensure that the cashier correctly draws up the documents for the erroneous check in order to prevent anyone from considering the lost revenue as hidden.

The rules for processing documents in relation to incorrectly issued checks are specified in clause 4.3 model rules operation of cash registers when making cash settlements with the population, approved by the Ministry of Finance of Russia on August 30, 1993 No. 104 (hereinafter - Rules No. 104). So, let's take a look at what needs to be done.

The cashier must issue an act

At the end of the shift, ask the cashier to draw up an act in one copy in the KM-3 form, approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132 (hereinafter referred to as the KM-3 act). In the KM-3 act, the number of the erroneous check and its amount are indicated in columns 4 and 5, respectively. The document is signed by the cashier-operator, senior cashier, head of the department (section), as well as the head of the enterprise. It is better if he also puts his signature and Chief Accountant. Since it is he who is responsible for maintaining the cash book and, accordingly, for the completeness of receipt of proceeds to the cash desk of the organization (clause 2.6 of the Regulation on the procedure for maintaining cash transactions dated October 12, 2011 No. 373-P).

Since the money on the erroneous check was not received, it is not necessary to return it to anyone. Act KM-3 just confirms the difference between the readings of the fiscal memory of KKM and the actual revenue.

Additionally, you can ask the cashier to write an explanatory note to free form, in which he will indicate the reason for the error. Also attach this note to act KM-3. And although the tax authorities do not have the right to require the mandatory presence of such a document, since clause 4.3 of Regulation No. 104 does not contain such instructions, in practice they sometimes make this requirement. Therefore, to avoid disputes with inspectors, you can prepare in advance.

Make a copy of the check and paste it

Having received a check from the cashier, redeem it, that is, put a stamp “Redeemed”. And then, in order not to lose, stick it on a piece of paper, attach it to the KM-3 act and store it together with other cash documents for this date for at least five years (paragraph 11 of the Decree of the Government of the Russian Federation dated July 30, 1993 No. 745). It is also advisable to make a copy of the cash receipt and attach it to the KM-3 act along with the original. The fact is that checks are printed on thermal paper, which completely discolors over time, therefore, in order to avoid tax claims, it is better to play it safe.

The cashier draws up a journal of the cashier-operator

After your cashier shoots a Z-report, make sure that he correctly fills out all the columns in the cashier-operator journal (form KM-4). Namely: in column 10 “Amount of revenue for a working day (shift)”, it is necessary that he write down all the revenue for the day as reflected in your Z-report. In column 11 “Cash handed over”, the cashier will enter the amount already minus the data on the erroneous check. And in column 15 “Amount of money returned to buyers (clients) on unused cash receipts”, the cashier will enter just the amount on the check with an error.

Record actual revenue received

When you issue an incoming cash order for the amount of daily revenue, subtract the data on erroneously punched checks from the amount on the Z-report. Then you credit to the cash desk of the company exactly the amount of money that is actually received. An expense cash warrant for an incorrect amount is not required.

No one is immune from mistakes, and cashier workers are no exception. In practice, situations often occur when they punch checks with incorrect amounts. The error is detected immediately if the buyer in the store pays attention to the incorrect cost, or after a certain time, according to the results of reconciliations. The choice of the method of its correction depends on the moment at which the oversight is revealed.

How the error is corrected depends on when it was discovered.

Situation #1

The cashier drew up a check for an amount greater than necessary, the buyer noticed the difference and immediately pointed it out to the responsible employee.

In this case, you need to take the wrong document from the buyer and give him the correct one. At the end of the day, the employee will draw up a report in the KM-3 form, which will reflect the amount of the refund for unused and erroneous checks.

An incorrect document must be attached to the report, marking it as "Canceled". If it is printed on thermal paper, it is recommended that you make a copy of it. Text printed on such paper quickly fades, and additional measures will help avoid problems with regulatory authorities.

Regarding the mistake made, the cashier is obliged at the end of the day to write an explanatory note addressed to the head of the company. This paper indicates the reasons for the mistake made: inattention, problems in the operation of cash registers, etc.

There is no need to check for delta: this operation will not affect the amount of tax calculated by the cash register. It may be necessary only to simplify the maintenance of the accounting report within the organization. The amount of erroneously punched checks is reflected in the cash register in column 15. It is not necessary to do cash settlement.

The basis for the reduction of daily revenue is KM-3. An erroneously punched check is deducted from the amount received. The report is printed in one copy and signed by the director of the company, the head of the department and the cash desk employee.

If the check was broken by an amount less than necessary, you should knock out a document for the difference. The cashier does not have the right not to perform this operation: his actions will be regarded by the tax authorities as non-use of cash registers, which entails serious fines for the organization. According to current practice, a check for an incomplete amount is equated to an unissued one.

Situation #2

If an error is found after the daily blanking report has been prepared, it must be corrected. The procedure for the responsible employee is similar to Situation No. 1, with the exception of the point on entering data into the cashier's journal.

Reversal of an erroneous transaction is done by creating an RKO for the difference. The order is issued from the "head office", because by this time the daily proceeds have already been credited.

You cannot leave a defect uncorrected. The actions of companies related to the use of cash registers are strictly controlled by the tax authorities. Violations are punishable by fines amounting to 40-50 thousand rubles for one oversight. Therefore, the cashier should know the instructions for correcting errors and apply it in practice.

In this article, we will look at how to properly process returns and erroneous checks at online cash desks so as not to raise questions from the tax office.

Previously, it was simple: return on the day of the shift - through the cash register, on the other day - only through the main cash desk of the enterprise and cash register. A statement from the buyer and an act of KM-3 were supposed to be returned. As for erroneous checks, it was proposed to simply save them and, together with an explanatory note from the cashier, pin them to the KM-3 act and send them to the accounting department.

Now, with the advent of online cash registers, in addition to returns, correction checks have appeared. Everyone is confused. Let's try to figure it out by giving examples from life.

To start the definition:

The main purpose of return checks- Refund to the buyer.

The main purpose of correction checks- Error correction. Bringing actual revenue data in line with fiscal data.

At the same time, return checks must have a reason for breaking them - an explanatory cashier or a buyer's application for a refund.

And correction checks are made only on the basis of the following documents:

Official act (with number, date, reason for the adjustment);

Tax order.

Quote from the law: “When adjusting the calculations that were made earlier, a correction cash receipt is generated (form strict accountability correction) after the generation of the report on the opening of the shift, but no later than the generation of the report on the closing of the shift.

Thus, the law does not explain in which cases a correction check is struck. So for today the only right decision would be to knock out a correction check only as prescribed by the tax.

In other cases, it is better to make return checks.

Situation:	What should the cashier do?
Same day return (cash)		The buyer bought the shoes for cash, returns the same day with a check, wants a refund. The cashier takes a statement from the buyer, knocks out a return receipt and gives it back along with the money, taking the goods.
Return on the day of purchase (bank transfer) Note: Not all bank terminals have the ability to cancel the operation. Check with the bank.	Take a statement from the buyer. Initiate the cancellation of the operation through the bank terminal (before checking the results of the day). Knock out a check with the sign "return of receipt" for the returned items and give it to the buyer.	The buyer bought the shoes by paying with a card. Came in an hour. The cashier takes an application for a refund, makes the “Cancel” operation on the bank terminal and gives the buyer a return check and a slip check for canceling the purchase.
Return the next day after purchase (cash) Note: In some cash registers, before the return check, you need to make the “Deposit” operation, for example, if the checks have not yet been made (the cash register thinks that there is no money in the cash drawer).	Take a statement from the buyer. Knock out a check with the sign "return of receipt" for the returned items and give it to the buyer.	The buyer bought the shoes for cash, returns the next day with a check, wants a refund. The cashier takes a statement from the buyer, knocks out a return receipt and gives it back along with the money, taking the goods.
Return the next day after the purchase (bank transfer) Not all cash registers have the technical ability to make a return by non-cash payment. See the KKT manual. Not all bank terminals have the possibility of a return on the day of purchase. Check with the bank.	Take a statement from the buyer. Make a "refund" through the bank terminal (the bank will deduct this money at the next reconciliation of the results). Knock out a check with the sign "return of receipt" for the returned items and give it to the buyer.	The buyer bought the shoes for non-cash, returns the next day with a check, wants to return the money. The cashier takes the application from the buyer, knocks out the return check on the bank terminal, knocks out the return check and gives both checks to the buyer. Cash are returned to the buyer's card by the bank in accordance with the concluded acquiring agreement
They punched the check incorrectly (they noticed immediately before the shift closed, the buyer is nearby)	Buyer to knock out the correct check.	The buyer bought shoes for 1000 rubles, the cashier made a mistake and knocked out 100 rubles. The cashier punches the correct check for 1000 rubles to the client, and then makes a refund of 100 rubles. In the explanatory note, he writes “I ask for 100 rubles, punched by mistake, not to be taken into account in revenue. Return receipt attached.
The check was entered incorrectly (they noticed it right away, but the client left with the check).	Knock out a "return receipt" check for an erroneous check. Transfer both checks (erroneous and return checks) to the accounting department along with an explanatory note from the cashier	The buyer bought shoes for 1000 rubles, the cashier made a mistake and knocked out 100 rubles. The buyer left with a check for 100 rubles. The cashier punches the correct check for 1000 rubles to the client and saves it, and then makes a refund of 100 rubles. In the explanatory note, he writes “I ask for 100 rubles, punched by mistake, not to be taken into account in revenue. Return receipt attached.
Incorrectly punched a check on the CCP by bank transfer (notice before the closing of the shift). Note: Check with the bank for the correctness of the adjustment of the acquiring amounts.	If at the same time the slip on the acquiring is broken correctly, then: To the buyer to beat out the correct check and to keep. Knock out a "return receipt" check for an erroneous check. Transfer both checks (erroneous and return checks) to the accounting department along with an explanatory note from the cashier. If at the same time the wrong amount is entered on the acquiring, then the cashier acts according to the instructions of the bank.	The buyer bought the shoes by bank transfer for 1000 rubles, the cashier made a mistake and knocked out 100 rubles. The buyer left with a check for 100 rubles. The cashier punches the correct check for 1000 rubles to the client at the checkout and saves it, and then makes a refund of 100 rubles. In the explanatory note, he writes “I ask for 100 rubles, punched by mistake, not to be taken into account in revenue. Return receipt attached. If the buyer returns, he will be able to collect the correct check.
They forgot to punch the check in cash and closed the shift.		When closing the shift, the cashier noticed unaccounted for revenue. He remembered that he forgot to punch the buyer a check for 1000 rubles for shoes. The cashier opens the shift again, breaks the check, closes the shift and writes an explanatory note.
They forgot to punch a cashless check (they punched it at the acquiring) and closed the shift.	Open shift. Break a forgotten check. Close shift. To the cashier to write an explanatory note in free form to the accounting department.
They broke through the “extra” check and the amount in the shift closing report doubled.	Open shift. Break through the check "return of income" for the amount of the "extra" check. Close shift. To the cashier to write an explanatory note in free form to the accounting department.	Often this situation occurs when there is a break or end check tape at the time of the check. The cashier punches the check again, and then discovers a double receipt. You need to make a refund check and write in the explanatory reason for the second check.

1. On any controversial issue, take explanatory notes from the cashiers.
2. Compare the results of the day with the data from personal account OFD.
3. Get a detailed consultation on return checks on your CCP model from the Central Service Center or IT specialists who maintain the cashier software.

Sincerely, CTO "Kassa Plus".