The correction check allows you to correct the situation with a shortage or excess of cash at the checkout. Depending on the model of online cashier, the algorithm for creating it may vary. Read about how to correctly issue a correction check and avoid a fine from the tax inspectorate in our article.
What errors can be in the checkout online cashier
Many processes in the trade are currently automated, but you can do without human participation in rare cases. Accordingly, there is also a human factor contributing to the occurrence of errors.
In the case of working with the online cashier, errors are most often made in the formation of checks. The most common ones are:
- indication of the incorrect value of the goods;
- errors in specifying the type of payment (cash or bank transfer);
- lack of a check for a particular operation.
The tax inspectorate takes the facts of errors in cash receipts very strictly, because in fact, due to such an error, the cash desk may have unreasonable revenue or shortage.
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How to fix an error in the checkout online cashier
Consider the options for fixing errors depending on their type.
Cashier mixed up payment type
The amount for the goods was paid in cash, and the cashier indicated the type of payment by credit card.
If such a mistake is made, the cash register employee will not need to create a correction check. Information on the operation was sent to the OFD and recorded on the fiscal drive immediately after its completion.
The situation can be corrected by conducting the “return” operation (the sign of settlement in this case will be indicated as “return of receipt”), and the data of the initial sale must be saved, including the type of payment must be indicated as “cashless payment”.
This algorithm will help to cancel an erroneous check. The next step will be the formation of a new, already correct check, with the correct type of payment, which should be indicated as "cash" and a sign of calculating "receipt".
The buyer should receive two checks on hand - a return and correct, erroneous check, the buyer in this case does not need to give.
The cashier indicated the wrong value of the goods in the check
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The error correction algorithm for indicating the value will be the same as described above. You must create a return document, the calculation indicator in which will be indicated as “return of receipt”.
This correction scheme will be relevant if an erroneously broken check is detected immediately.
If shortages or surpluses are found at the end of the shift or some time after the error was made, the cashier cannot do without a correction check with all the necessary documents attached to it.
What is a correction check and in what cases is it pierced?
The check of correction will allow to correct the situation with an unreasonable shortage or excess of cash at the checkout. It is worth noting that the absence of a check for a particular sale is not necessarily the result of a cashier’s mistake.
The check may not be available if the cash register fails, a power outage occurs, that is, the cash register has a malfunction.
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The reason why an online cash register correction check is created should be described in detail in the justification document when creating such a check. The explanatory note attached to the correction check will be just this justification.
How to break a correction check at the online checkout
There is no universal instruction for the formation of a correction check. It all depends on the manufacturer and the modification of the online cash register installed in your enterprise.
Each manufacturer forms the operating algorithms of the manufactured equipment at its discretion. However, since the ultimate goal of all online cash registers is the same, some processes still overlap.
For clarity, the procedure for creating corrections, and with it the correction check, can be considered using the Atol-90f online ticket office as an example:
- press the X button;
- choose the type of cash receipt;
- press the BB button;
- enter the correction amount;
- press the BB key again;
- close the operation by pressing the IT button.
Registration of the correction check at the Atol-90f online ticket office
Perhaps the algorithm will be similar at other online cash desks, however the cash register model will undoubtedly affect the process of creating a correction check.
Details of check of correction of online cash desk
What details should the cashier enter in the correction check:
Props "Sign of calculation":
1 - Parish - indicated in case of depositing funds to the store cash desk;
3 - Consumption - is indicated in case of withdrawal of funds from the cash desk of the store.
Props "Type of correction":
0 - the operation is independent;
1 - the operation was performed as prescribed.
Props "The basis for correction":
- correction description.
At the time of creation of the correction check, the cashier must indicate in it the date and number of the explanatory note (justification for the adjustment).
Mandatory information will be the amount of the discrepancy itself, which must be “aligned”.
Below we consider a good example.
Description of the situation:
On June 13, 2017 at 19:15, a malfunction in the electrical network of the store occurred, due to which the online ticket office was temporarily out of order. At the same time, a sale of goods totaling 2,000 rubles was committed.
Due to a malfunction, the cashier did not issue a check. The buyer did not wait for the restoration of the cash register equipment and left the store.
After some time, the work was restored, and at the cash desk of the store there was an excess of cash.
The cashier wrote an explanatory note detailing the situation, and then created a correction check according to the amount of the sale not carried out at the cash register.
Step-by-step instructions for issuing a correction check
A correction check is an official fiscal document that is submitted to the Federal Tax Service. The tax, in turn, may have questions about the creation of such checks.
Important! In order to avoid unnecessary questions, it is better for the entrepreneur himself, without delaying the deadlines, to transfer information about such adjustments to the tax office.
Also, for each fact of adjustment, a package of documents must be collected, which will be stored directly in the store itself.
Important!An explanatory note must be attached to each correction check, otherwise the adjustment procedure will not have good reason.
Algorithm for correct adjustment procedure:
1. Having discovered excess cash in the cash desk, the cashier draws up the relevant act.
2. The next step will be to draw up an explanatory note to the adjustment check. The mandatory information specified in the explanatory note includes:
- number assigned to the document;
- date and time when the document was created;
- date and time of the incident, which led to a shortage / surplus of funds at the cash desk of the store;
- a detailed description of the situation.
This explanatory note should be attached to the correction receipt as a document on the basis of which the adjustment was made.
The check should contain the following information:
- amount to be adjusted;
- sign of calculation (receipt correction / expense correction);
- type of correction (stand-alone / prescription operation (for example, if an order is received from the tax office);
- correction basis (here the date and number of the explanatory note are indicated).
Making a correction check at various online cash desks
4. The procedure for the adjustment can be considered completed only after the information about it is transferred to the Federal Tax Service through a personal visit to the inspection or through the taxpayer’s personal account on the tax website.
As mentioned above, delaying a tax notice is not worth it.
Important! If the inspection notes the fact of inconsistency at the cash desk of the enterprise before explanations are received from the entrepreneur, the taxpayer will not be able to avoid a fine.
However, even if a fine is set - this is not a reason for the lack of adjustment, the correction check should still be created. The basis for correction in this case will be indicated as “requisite details”, type of correction “prescription operation”.
It is difficult to say exactly when the correction check should be formed, there are no requirements in the legislation of the Russian Federation. The only indication for the time the adjustment was made is that it should be done after the opening and before the shift closes.
Most often, this information is interpreted as a mandatory adjustment strictly on that shift, when there was an excess (shortage) at the cash desk.
However, this raises the question of what to do if an error in the cash register is revealed after a few days, or if the adjustment is made on the basis of a prescription received from the tax inspectorate (which can be obtained after a few months).
In this case, the correction check is issued as part of the shift in which the error was detected, that is, between the closing of one cash register shift and the opening of the next correction check cannot be generated.
What to do if you forgot to break through a cash receipt? 05.12.2016 08:54
The salon is obliged to use a cashier's check when the buyer pays in cash or by card. You break the KKT check and transfer it to the buyer (Clause 2, Article 1.2 of the Federal Law of May 24, 2003 No. 54-FZ). Note - transmit immediately at the time of purchase, and not an hour later, tomorrow or sometime later. The time on the check should not differ from the time of payment by more than 5 minutes. Otherwise, you commit a violation for which there is an administrative fine (Decree of the Supreme Court of the Russian Federation of November 24, 2015 No. 308-AD15-10504 in case No. A63-4644 / 2014).
But if you forgot to break the check? There are two options, and both are quite risky.
Penalty for an unbroken check
Option 1. Do nothing and hope that you are not checked
Be prepared for the fact that you can be fined for an unbroken check. Unless, of course, the tax authorities check you and this violation will come up. As soon as a year has passed after you have not broken through the revenue, fines are no longer threatened. Because the statute of limitations for a violation in the form of non-application of the CCP is one year (Article 4.5 of the Administrative Code of the Russian Federation). Recall that the annual period is valid from July 15, 2016 (Federal Law of 03.07.2016 No. 290-ФЗ). Previously, the statute of limitations for violations with CCP was two months.
IMPORTANT! Tax authorities should appoint a warning instead of a fine if the violation is primary (parts 2 and 3 of article 3.4 and part 1 of article 4.1.1 of the Administrative Code). Remind them of this yourself if you are suddenly fined.
There is another concession. It works when the violation is not primary. Imagine that the tax authorities found your unbroken check when checking on a request from an individual or organization. And you have already found a similar violation before. Then acknowledge in writing the current violation. Confirm that you really didn’t break the check. Then a fine will be assigned to you in the amount of 1/3 of the minimum (part 3.4 of article 4.1 and part 4 of article 28.6 of the Administrative Code). The amount will no longer be 30,000 rubles, but 10,000 rubles. (Part 2 of Article 14.5 of the Administrative Code of the Russian Federation).
Option 2. Break through a check for the current date and claim yourself at the Federal Tax Service Inspectorate
Break the check for the amount of unreceived revenue by the current date. She will be in the Z-report for this day. Therefore, you will reflect the entire amount according to the report in the journal of the cashier-operator. Next, write a statement to the IFTS. And report your violation. The fact is that from July 15, 2016, tax authorities must exempt from the administrative responsibility of the company or entrepreneur that claimed it (note to article 14.5 of the Code of Administrative Offenses of the Russian Federation). At the same time, you must correct your violation, that is, fulfill the obligation established by law. And in writing to report a violation to the IFTS, until the tax authorities discovered the unbroken revenue themselves. Copies of documents confirming the violation must be attached to the application.
However, even if you declare yourself, there is no 100% guarantee that you will not be fined. Firstly, you will not completely eliminate the offense if you break the check on the wrong day when you received the proceeds. After all, the use of CCP is necessary within 5 minutes, as payment was received. So even the KKT check broken out the next day is still an administrative offense.
There are situations when the cashier mistakenly broke a cashier's check. This article is about how to properly document (cancel) mistakenly broken cash receipt. The article gives an example (sample) of filling in primary documents when a cash receipt is erroneously broken: act KM-3 and cashier’s explanatory note.
We note immediately that the procedure described below should be performed before the removal of the daily report with cancellation.
Consider several situations.
Situation No. 1. The cashier mistakenly broke the cashier's check and found an error before the daily report with the cancellation was withdrawn.
In this case, we issue a refund from the cash desk as follows:
1. We draw up the act of KM-3 "On the return of monetary amounts to customers on unused cash receipts (including mistakenly broken cash receipts)";
2. Pinned erroneously punched cash receipt to the completed act KM-3. If the cash register uses thermal printing (thermal paper), then we take a copy of the cash receipt and also attach it to the act. (Since cash receipts on thermal paper have the property of decolorizing. This is done in order to subsequently reduce the likelihood of disputes with regulatory authorities);
3. On the wrongly punched cash receipt we put the mark “REPAIDED”;
4. The cashier writes an explanatory note in the name of the head, in which he sets out the reason for the incorrectly broken cash receipt. The reason may be: inattention when working with the cash register, failure of the cash register and so on;
It is not necessary to break through a check for return, since this operation is not fiscal, i.e. it does not affect the indications of fiscal memory KKM. Penetration or non-penetration of a check for refund (if the check is erroneously broken) is a personal matter of each organization, and can be used for the convenience of internal accounting of the organization. (This position of the tax authorities is given in the letter of the Federal Tax Service Inspectorate dated 02.04.2003 No. 29-12 / 17931);
6. RKO at the same time we do not make up the return amount, since this operation is carried out inside the "operating cash desk";
7. We make the appropriate entries in the journal of the cashier of the operator (form KM-4) at the end of the shift:
- In column 10 we show all the revenue for the day (mistakenly broken amounts are not taken away);
- In column 11 we record the revenue minus the erroneously punched amounts;
- In column 15 we reflect the amount of erroneously punched cash vouchers;
- The sum of columns 14 and 15 must correspond to the data of column 10.
Situation No. 2. The cashier mistakenly broke the cashier's check and found an error after taking the daily report with the cancellation.
Documentation of an erroneously punched cash receipt in this case is similar to situation No. 1.
The difference is that entries in the journal of the cashier of the KM-4 operator are not made. Cancellation of an erroneously punched cash receipt when an error is detected after clearing the withdrawal is made out by the cash register (cash cash flow order) from the “main cash desk”, since the revenue for the previous day has already been capitalized.
Useful documents to download:
Form of act KM-3. Example of filling (form) download.
Sample cashier’s explanatory note
An example of such a situation can be non-reflection in the VAT check when it should be indicated. In such a situation, you should also issue an operation to return the parcel until the inspectors detect the error. You should not make out a return of the parish to eliminate operations carried out during the period of interruptions in communication, since such phenomena do not affect the cash desk. The fiscal drive stores the necessary information for 30 days and will independently forward it to the OFD when the connection is established. Conducting a duplicate operation in this case will entail the need to issue a correction check. In addition, watch the video in the article "How to make a refund for a purchase at the online checkout?" Results. Making a mistake while working with the online cashier is not a cause for panic. It is important to notice and eliminate such an error before the tax authorities drew attention to it.
Incorrectly broken check at the online cashier - what to do?
How is this documented in terms of documentation, etc.? We will try to answer these and many other questions related to errors committed with the use of new cash desks.
For ease of perception of the topic, all subsections are written in the form of a table in a question-answer form. Read also the article: → “The Procedure for Transferring Individual Entrepreneurs to Online Checkout”.
Erroneously punched checks and errors Table “When is a receipt return check issued”: Question Answer What are the operations of return called, issued on the same day, which version of the check is used? Such operations are called refundable and processed using a refundable check. When can a refund be made to the buyer? A cash refund to the buyer is carried out until the cashier shift is closed, that is, until the so-called consolidated Z-report is broken.
Instructions for correcting a badly broken check at the online checkout
- An important condition.
There is no clarification in the law when it is possible to form a correction check. In clause 4 of article 4.3.
We inform the tax authorities that a payment was made with the buyer for such an amount without applying the CCP and that you have already generated a correction check. This can be done in your account on nalog.ru, or by notifying your inspectorate.
What to do if the check is incorrectly broken at the online checkout
This interpretation has many supporters. They argue that adjusting for the last shift in any case will not work, because surplus money should show up when the shift is closed. This means that the adjustment must also be done when closing the shift, or rather, before closing.
As a result, you can create a correction check only for the current shift. However, in practice, it often happens that the cashier identifies unaccounted revenue the next day or later.
And in unofficial comments, officials from the Federal Tax Service assure that punching correction checks for past shifts is not forbidden. The main thing is that in such a check it should be indicated what date the mistake was made.
This information should be recorded in the requisite, which is called "Description of the correction." You can fill it out, for example, like this: "07/05/2017 a cash receipt with the wrong amount has been generated."
If the check is broken twice when switching to the online cashier
Table “Creating a correction check for the last shift”: Question Answer Situation: the cashier broke the check for an amount greater / less than what he actually received, and this happened in the previous shift. How to be
Service Temporarily Unavailable
This question is about adjustments after the shift closes.
According to the provisions of paragraph 4 of Article 4.3 of the CCT Law, the correction check must be broken after the report on the opening of the shift, but before the formation of the report on the closing of the shift. Thus, the revenue adjustment, according to the literal reading of the law, cannot be carried out after the closure of the cash register shift.
Proponents of this interpretation of the law say that a correction check can only be created for the current shift.
What to do if the check is incorrectly broken at the online checkout?
An important point: in order to avoid a fine, it is necessary to break through the correction check, this measure is effective if and only if the detection and correction of the error occurred before the tax inspection. What is the procedure if the error is found "on its own"? one.
Attention
A special document is created - a service note, which indicates the time (date and time) of the error that led to the appearance of unaccounted revenue, this document is registered (number and date appear); 2. The registration number and the date of the service note are indicated in the correction receipt - this serves as the basis for the correction operation; 3.
In the correction receipt, the calculation type “income” and “independent operation” must be determined as a sign of correction; 4. This check is made and sent to the OFD, then the cashier himself (for reinsurance) must contact the tax inspectorate and report the fact of detection and elimination of the error.
We cancel the check erroneously broken through the online cash register
Such cash registers have a fiscal drive and are capable of transmitting information to tax authorities online through the fiscal data operator (OFD). The rules for using the online checkout include, but are not limited to, issuing correction checks.
The current version of the Federal Law of 05.22.03 No. 54-ФЗ on the application of CCP (hereinafter - the CCP Law) does not say exactly when it is necessary to break through a correction check. It is only known that the formation of correction checks should be made when adjusting the calculations that were made earlier (paragraph
4 tbsp. 4.3 of the CCV Law). In private comments, officials from the Federal Tax Service, cash register developers, and other interested parties agree that correction checks should be broken if the cashier made a mistake in the amount of the “original” check or didn’t issue it at all.
Cashier: - funds are returned to the card, in accordance with the instructions of the Central Bank No. 3073-U dated October 7, 2013 - KM-3, - an explanatory note, - a full package of documents for the Z-report. Further, all documents are sent to the accounting department of this organization or individual entrepreneur.
Use of the correction check The rules for the use of cash registers with a fiscal drive suggest, among all the information regarding errors and the design of check-returns, the processing of check receipts. Read also the article: → “Application of fiscal data operators in the operation of online cash registers”. Table “Use of check correction”: Question Answer In what cases is check correction used? Check correction is used in situations where: - the cashier made a mistake and violation (and wants to correct it), - due to technical malfunctions of the new online cash registers, due to which the equipment malfunctioned.
Double-checked check at online cash desks
Important! Now they can be held accountable for a year (previously, the period of accountability was two months). Important issues not addressed in the topic of the article Question No. 1.
What data does the correction check contain? Answer:
- name of check "Cash check of correction";
- type of transaction;
- correction check amount;
- information about the type of payment;
- aggregate information that is transmitted to the operator (OFD) with the relevant details of the cash receipt.
- for the arrival or expenditure of money;
- to return the income or expense.
Question number 2. What does an explanatory cashier (service note) look like about a badly broken check? An example of such a note is given below.
To the General Director of Redfrom-INTERNATIONAL LLC Mayorov D.V. From the cashier-operation operator Fedkina Yu.Yu.
The main difference between online cash registers is the availability of a fiscal-type drive, which on a daily basis transfers information about the revenue received by the organization to the tax structure through special fiscal data operators (OFD). The use of an online device is mandatory for enterprises operating under the general or simplified taxation systems (OSNO, USN), as well as selling excisable products. Connection to the mandatory use of innovations of other categories of taxpayers, including IE on UTII and PSN, is expected to be phased in from the middle of the current year (from 01.07.2018) and next year (from 01.07.2019). The exception is organizations and entrepreneurs engaged in the types of activities indicated in the list approved by regional state bodies (Federal Law No. 54, 05.22.2003).
Established at the cost of great efforts and notable expenses made by the store, the online cash register, like any other electronic device, can break. In addition, there is a chance that cashiers will make mistakes when breaking checks on an innovative device. How should a store act in such situations? How to make calculations when the cash register is idle or when mistakes are made in its use?
We will advise on the procedure for breaking the CCP.
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Tax Service Explanations
Head of the Department of Operational Control of the Federal Tax Service of the Russian Federation A.V. Budarin in the journal “Tax Policy and Practice” (No. 8 for 2017) gave a number of useful explanations regarding the actions of taxpayers obliged to use online cash registers in situations when:
- the cash register is out of order, it is impossible to use it (and moreover, it is difficult to unambiguously determine which fiscal data were reflected in it and which were not, while they were recorded in the store’s inventory system);
- for one reason or another, the cashier was unable to enter revenue data into the memory of the fiscal drive, however, it is possible to do this later.
In fact, we are talking about two related scenarios - the seller’s permanent damage to the online cash register (when you most likely have to remove the CCP and hand it in for repair), and a temporary technical malfunction - possibly due to a cashier’s error or, for example, accidental communication failure .
The reasons for the failure of the box office can be very different. Indeed, situations are not uncommon when revenue information is reflected in the seller’s cash register system, but for technical reasons they cannot be entered into the fiscal memory of the cash register. In such cases, the obligation of the taxpayer to ensure fiscalization of the payment shall be deemed not fulfilled.
However, even in this scenario, the store has a chance to avoid responsibility. The FTS recommends that taxpayers contact the manufacturer of the fiscal drive, which can extract from the corresponding technological component of a non-working online cash desk:
- payment data containing notes on the sending of a copy to the Federal Tax Service via the Internet;
- payment data that does not contain these marks.
An expert of the Federal Tax Service recommends recording information about payment data of the second type on a separate medium and transferring it to the Tax Service, accompanied by a statement explaining the situation. After receiving the necessary data, the Tax Service is highly likely to decide not to fine the store.
The most important thing, therefore, in the event of an online booking office breakdown, is to inform the agency in time and be ready to provide the Federal Tax Service with the necessary evidence of the absence of taxpayer fault.
It should be noted: apart from the specified recommendation of the Federal Tax Service, there are a number of other generally accepted (established in the practice of interaction between the Tax Service and trade enterprises) principles that the taxpayer should be guided in case of technical problems with the cash register.
So, if a CCP breaks down, when in principle it is impossible to use a cash register to break through checks, it is recommended to immediately stop trading. And if you continue it, then the actions of the seller in this case will be considered a deliberate refusal to use cash registers in accordance with the law, which can lead to unpleasant penalties.
An exception is situations when the termination of trade is essentially undesirable for objective reasons. As an option, due to the fact that it can lead to one or another negative socio-economic consequences.
For example, if in a 35-degree heat in the only store in the entire district for drinks, a huge queue of people wishing to quench their thirst formed, then with a broken online cashier, the store owner will have a good socio-economic reason not to stop trading and accept payment from customers without checks. If you refuse to settle accounts with people, the reaction on their part can be the most unpredictable.
It is possible that the seller of beverages will have to release the goods without checks for a sufficiently long time, thereby forming an obvious offense from the point of view of tax legislation. However, the store owner, who, with the best of intentions, decided to continue trading without CCP (although this is not legal) in the interests of citizens, has a chance to defend his innocence and avoid a fine from the Federal Tax Service. As the practice of administrative interaction between taxpayers and departments shows, as well as judicial practice, the rightness is recognized in many cases precisely by the seller.
In principle, to such a scenario - “illegal”, but legalized trade in the heat, the recommendation of the Federal Tax Service considered by us at the beginning of the article is fully applicable. Most likely, the data on the revenue received from citizens will be reflected in the store’s inventory system, but will not be recorded for technical reasons in the memory of the fiscal drive of a broken KKT. In this case, the seller can carry out actions as recommended by the tax authority.
Another thing is if the breakdown is situational, and, most likely, related not so much to the technical condition of the CCP as to the cashier’s errors. For example - if he broke the amount erroneously, or forgot to do it, but the buyer did not ask for a check. In such cases, the amount that was not broken for one reason or another on time at the CCP can be reflected in the memory of the fiscal registrar later. This procedure is accompanied by the formation of a special document - a correction receipt.
We study in more detail the specifics of its application, taking into account the views of the representative of the Federal Tax Service.
We will share the opinion of experts from the tax on breakdowns and errors in working with CCP.
How to apply a correction check for errors at the online checkout
The tax service expert notes in this article that, regardless of the reasons why the payment details were not entered into fiscal storage memory (while in the store’s inventory system they are reflected and, probably, in any other sources - at least in the cashier’s notebook), the seller should generate correction checks with the reflection of such data.
The correction check is formed taking into account the following features:
- The correction check can be broken through any time after settlements without the use of CCPs (although, of course, it is recommended to adjust payments as quickly as possible). The main thing is to do this between the opening and closing of a shift at the checkout.
- In a cash receipt, only two calculation signs can be reflected - “receipt” (when receiving money from the buyer to pay for goods or services) and “expense” (when giving money to the buyer - for example, when buying fruits and vegetables from summer residents by a private store) .
The first sign is reflected in the correction receipt, if, for example, payment data for previously received by the store, but not broken for any reason, is entered into the fiscal memory of the cash register. The second - if it turned out, for example, that the broken amount in the check is less than the amount actually issued from the cash register to the buyer. Various related scenarios are possible - but, one way or another, the adjustment check reflects one of these two calculation attributes indicated above. Reflection in the check correction of other signs characteristic of ordinary checks is not provided.
An important nuance: if the buyer is given money after the return of defective goods, then an adjustment check is not generated, but the usual one with the sign “return of arrival”.
- The moment of detection of an error in breaking through a check matters.
For example, if an error consisting in breaking through a larger amount compared to that received from the buyer was discovered when the buyer had not yet left the cash register, then not a corrective check is issued, but a standard cash receipt with the sign “return of arrival”. Then a regular check is made and handed to the client. And if an error is detected, for example, at the end of a shift, then an adjustment check is already drawn up, which reflects the “arrival” sign.
- As in the case of sending to the Federal Tax Service payment data extracted by the manufacturer of the fiscal drive, when forming the correction check from the seller, you will need to draw up justification documents. An example of such a document is a memo. It should reflect:
- date and time of receipt of payment without the use of CCP;
- the reasons why the CCP could not be involved (or why mistakes were made).
Supporting documents must be kept in the accounts department of the trade organization in the event of a tax audit.
At the same time, even if the tax authorities were not interested in such documents at the next tax audit, the store is nevertheless recommended, on its own initiative, to inform the Federal Tax Service about their availability. And if the tax authorities, in principle, did not pay attention to the fact that the store generated a correction check, it is recommended to notify the Federal Tax Service about this as well. Even better is to inform the Federal Tax Service about the fact of accepting funds without using the CCP even before the correction check is broken through the online cashier (especially if it so happens that it is not possible to generate such a check promptly).
Find out what is the procedure for dealing with errors in working with CCP.
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Summary
So, in the work of a store equipped with an online cash register, two common scenarios can be observed:
- When the box office breaks, and there is no way to reflect revenue.
In this case, the store should generally be guided by the scenario of termination of trade. An exception is when such termination is undesirable due to potential negative social consequences or for other objective reasons.
The fiscal drive should be removed in the prescribed manner from the online cashier and transferred to the manufacturer to extract data from there that were not transmitted to the Federal Tax Service via the Internet. Then - record such data on a separate electronic medium, and, accompanied by documentary explanations, transmit to the Federal Tax Service.
- When at the cash register, which, in principle, works (the main part of the cashiers’s working hours is functional), but for some reason - less technical, more often - due to a seller’s mistake, it was not possible to reflect the revenue.
In this case, at the checkout - which, in one way or another, is functioning, it is necessary at the earliest opportunity to generate a correction check and prepare documents explaining what were the reasons for not using the cash register equipment. When checking - keep these documents ready, and if the tax authorities do not ask them - anyway show them.
The implementation of these actions — the “manual” transfer of payment data to the Federal Tax Service and openness to the agency in situations in which correction checks are formed — are extremely important factors in building constructive, trusting relationships between the taxpayer and the Tax Service.
It is worth noting (the Federal Tax Service also speaks about this) that these features of fiscalization, as well as recommendations regarding the seller’s actions in situations where the cashier is broken or could not be used, are relevant for offline trading, as well as for online stores or outlets sales with automated billing devices. One way or another, in case of emergency, it is likely that the intervention of competent specialists will be required, and their work should be open to the Federal Tax Service.
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