Make a mistakenly punched cashier's check. What to do if the online cashier check is incorrectly punched

Since July of this year, the use of online cash registers has become mandatory for most retailers. But officials have not yet given official explanations on how to apply a new type of CCP in various situations. In the last article, we expressed our point of view regarding the issuance of a refund for previously purchased goods (see "Using an online cash register: how to return money to a buyer"). Today we turned to the topic of correction checks and tried to figure out when to break through them, what to indicate in them and whether it is possible to correct yesterday's revenue.

In what cases it is necessary to break through a correction check

Recall that July 1, 2017 is the date when the majority of CCP users in without fail must switch to online cash registers (before that, the transition to online cash desks was voluntary). Such cash registers have a fiscal drive and are capable of transmitting information to tax authorities through a fiscal data operator (OFD). The rules for using the online cash register include, among other things, issuing correction checks.

In the current version federal law No. 54-FZ dated May 22, 2003 on the use of CCPs (hereinafter referred to as the CCP Law) does not say when exactly a correction check needs to be punched. It is only known that correction checks should be generated when making adjustments that were made earlier (clause 4, article 4.3 of the CCP Law).

In private comments, officials from the Federal Tax Service, developers of cash equipment 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 did not issue it at all. Then the amount of actual revenue will diverge from the indicator, which, using the online cash register, will go to the OFD and then to the tax office. To avoid discrepancies, the cashier must break through the correction check and thereby “adjust” the fiscal data to the actual revenue. For this, in fact, the correction check is intended.

Errors in the amount of the "original" check can be of two types. The first - the cashier code indicated the value is less than necessary. The second - when the cashier indicated a value greater than necessary. Let's consider each case separately.

The amount in the "original" check is less than necessary

Suppose that the cashier indicated on the check an amount less than he actually received, and realized this after the customer left. Then the actual inflow of money turned out to be more than reflected in the fiscal data. In other words, unaccounted revenue appeared at the cash desk, which, from the point of view of the inspectors, indicates the non-use of CCP. The same will happen if the cashier does not break the check at all.

Under such circumstances, a correction check can help to avoid a penalty for not using the CCP. This will happen on the condition that the seller discovered and corrected the error before the tax authorities discovered it.

It is necessary to act as follows. First, draw up a document (for example, a memo) indicating the date, time and reason for the error that led to the formation of unrecorded revenue. At this document should be number and date. This number and date should then be indicated on the correction check as the basis for the correction. Also, in the correction check, you must specify the sign of the settlement "incoming" and the type of correction "independent operation".

After the correction check is broken and sent to the fiscal data operator, it is better for the seller to play it safe and report to the Federal Tax Service on the discovery and elimination of unrecorded revenue. This will ensure that the inspectors will not impose a sanction.

If the tax authorities themselves find out about unaccounted revenue (for example, from a buyer who was not issued a check), they will send an order to the seller. In such a situation, the seller is also obliged to break through the correction check, but indicate the number and date of the prescription as the basis for the correction. The type of correction will be “surgery by prescription”. It is important to remember that such a check will not exempt from a fine under Article 14.5 of the Code of Administrative Offenses of the Russian Federation.

The amount in the "original" check is more than necessary

Now let's assume that the cashier has struck a larger amount than actually received, and realized this after the customer left. As a result, the actual revenue was less than that reflected in the fiscal data. As a consequence, the remainder cash drawer turned out to be less than the balance recorded in the account, that is, there was a shortage. The same thing happens if the cashier punches the same check several times.

Is it necessary to generate a correction check in such a situation? According to most experts, including the Federal Tax Service, it is not necessary. The fact is that the shortage does not indicate the non-use of CCP and is not a reason for a fine. Therefore, it is not necessary to correct the shortfall in the same way as unrecorded revenue. It is enough to break through a regular check with the sign of the calculation "return of receipts" for the amount of the shortage. Plus, the cashier must write an explanatory note and disclose in it the reasons for the shortage.

If an error in the check is discovered in the presence of the buyer

The task of the cashier, who discovered an error in the presence of the buyer, is greatly simplified, since there is an opportunity to immediately correct the situation. First of all, you need to break through a regular check with the sign of the calculation "return of receipts" for the wrong amount. Then you should generate another regular check with the sign of the calculation "income" for the correct amount. Accordingly, the "original" check with an error should be taken from the buyer, and instead issued new check with the correct amount. Thus, the operator of fiscal data, and then the tax authorities, will receive the correct data on revenue, and correction receipts will not be needed.

Is it possible to break through the correction check for the last shift

There is a lot of controversy about whether it is possible to break through the correction check for the last shift. Simply put, is it possible today to correct the revenue received yesterday, the day before yesterday, or even earlier.

The reason for the discussion is paragraph 4 of Article 4.3 of the Law on CCP. It says that the correction check is broken after the opening of the shift, but no later than the formation of the report on the closing of the shift. From a literal reading of this norm, the conclusion suggests itself that it is impossible to create a correction check for the last shift.

This interpretation has many supporters. They argue that it will not be possible to make an adjustment for the last shift in any case, because the surplus of money should be found at the close of the shift. This means that the adjustment must also be made at the closing of 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 reveals unrecorded revenue the next day or later. And in unofficial comments, officials from the Federal Tax Service assure that it is not forbidden to punch correction checks for past shifts. The main thing is that in such a check it should be indicated on what date the mistake was made. This information should be recorded in the requisite, which is called "Correction Description". It can be filled, for example, like this: “07/05/2017 formed cash receipt with the wrong amount. At the same time, the correction check itself can be broken, for example, on July 10, 2017 or on another day.

We also believe that it is quite acceptable to adjust the revenue received on the last shift. After all, no matter what day the cashier breaks the correction check, he brings the fiscal data in line with the actual revenue. And this, as we said above, is the main purpose of the correction check. But we will be able to draw final conclusions only after officials publish official clarifications.

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If you punched an erroneous check for a refund on a regular cash register (in which such a function is provided), then you do not need to perform any actions on the cash register itself.

The fact is that until the moment the online cash register was put into effect, the registration of a refund to the buyer did not provide for breaking a check for a refund on the cash register. And if the CCP functionality provided for such an operation, then in any case, a check for a refund fiscal document was not. And as a result of the shift in the Z-report on a regular cash register, the total amount of revenue is reflected without taking into account the return, and the amount of the receipt for the return is reflected in such a Z-report for reference. Therefore, in such a situation, on the basis of the withdrawn Z-report, fill in the revenue data in the Journal of the cashier - teller in the general manner - without reflecting and not taking into account the data of the erroneous return check.

From the cashier - the operator must be required to draw up an explanatory note in which he reports that this return check was entered erroneously and for what reasons.
If you erroneously entered a check for a refund on an online cash register, then in this way you unreasonably reduced cash receipts for a shift. In order to correct this error, it is necessary to break through the correction check for the amount of the erroneous refund check. In this case, the total amount of revenue will be correct.

If an error is detected after the shift is closed (after the Z-report for the shift is removed), then after the correction check is broken, remove another Z-report. And based on the data of two Z-reports, reflect in the Journal of the cashier - teller the amount of revenue that actually went to the cash desk and was available at the end for the general order. Do not reflect the return of money and correction in any way in the Journal of the cashier - teller.

What documents to draw up when working with CCP

When working with online cash registers, it is not necessary to apply the forms approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132. The fact is that the fiscal data that comes to the tax office from the online cash registers completely replace the information from the forms KM-1, KM -2, KM-3, KM-4, KM-5, KM-6, KM-7, KM-8, KM-9. Such clarifications are in the letter of the Ministry of Finance of Russia dated September 16, 2016 No. 03-01-15 / 54413 (brought to the tax inspectorates by letter of the Federal Tax Service of Russia dated September 26, 2016 No. ED-4-20 / 18059).

Organizations that use old-style cash desks before July 1, 2017 are required to issue KM-1, KM-2, KM-3, KM-4, KM-5, KM-6, KM-7, KM-8, KM-9 .

Return of goods by the buyer

On the online cash register, punch a check with the sign “return of receipts”.

The seller organization is obliged to replace the goods or return the money to the buyer upon presentation of at least one of the following documents:

cash receipt;

sales receipt;

other document that confirms the payment.

In the event that the buyer cannot produce any of these documents, he has the right to refer to witness statements to confirm the fact of purchasing the goods from the seller.

If by any of these methods the buyer can prove that he bought the goods from this seller, the organization will have to replace the goods or return the money.

Error in check

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

Generate a correction receipt.

When working with online cash registers, checks that have been entered with an error are corrected by adjusting the calculations. To generate a correction cash receipt, read the operation manual for cash registers. For example, manufacturers write that correction checks contain:
– heading "Cash receipt correction";
- the name of the operation;
- amount;
– information about the type of payment;
– a block of information for transferring fiscal data to the operator with all the details of the cash receipt.

Depending on what amount is broken in the check: more or less than the purchase price, the cashier-operator generates a correction check:
- for the receipt or expenditure of money;
- to return income or expenses.

The cashier will be required to write an explanatory note about the reasons for the error. And then find the wrong check in the control tape.

If the device does not issue a tape, you will have to call for help from the technical support of your KKM. The specialist will extract an incorrectly punched check from the ECLZ. When exact figure errors will be known, the cashier fills in the journal for the mentioned items: cash register revenue, real revenue, the difference in the form of the amount of the wrong check.

It is better to attach a check and an act of return in the form No. KM-3 to the explanatory note. Send the package of documents to the accounting department.

If the check at the checkout was incorrectly punched

1. After the cashier knocked out a check on the cash register for an amount greater or less than necessary, this check should be saved. Buyer to knock out the correct check.
2. After removing the Z-report, paint the journal of the cashier-operator, where in column No. 10 indicate the amount, taking into account the erroneously knocked out check.
3. In column No. 15, you must indicate the amount of the erroneously knocked out check.
4. Paste the erroneously knocked-out check on the completed KM-3 act.
5. Transfer the act to the accounting department along with the Z-report, and an explanatory note from the cashier in any form.

If you incorrectly punched a check at the checkout and noticed it after removing the Z-report

1. If you were able to find a check, then do the same as described above. If the check cannot be found, then the cashier-operator writes an explanatory note addressed to the general director.
2. Call a specialist from the central heating center where your cash register is being serviced in order for him to “pull out” this check from the ECLZ block. On the check will be its number and amount. (This is done if there is no control tape before the Z-report).
3. In the journal of the cashier-operator in column No. 10, indicate the amount, taking into account the erroneously knocked out check.
4. In column No. 11, you should indicate the amount actually delivered.
5. In column No. 15, you must indicate the amount of the erroneously knocked out check. Attach an explanatory note certified by the store director, with a check, to the completed KM-3 act and transfer it to the accounting department.
6. You don't need to do a checkout.

Cash back at open shift

1. The buyer is required to apply for the return of the goods and the issuance of cash.
2. On the basis of the check provided by the buyer, the “return” operation is performed on the cash register. (If the receipt is lost by the buyer and he cannot prove that the goods were bought from you, then you have the right not to return the money for the goods).
3. After removing the Z-report, write down the journal of the cashier-operator, where in column No. 10 indicate the amount, taking into account the amount of the refund check. In column No. 11, you should indicate the amount actually delivered. In column No. 15, you must indicate the amount of the refund check.
4. To the check received from the buyer, add a return check and stick it on the completed act KM-3. Transfer the act to the accounting department along with the Z-report, and an explanatory note from the cashier in any form.

Cash back for a closed shift (the next day):

1. A cash receipt is taken from the buyer. If the check is lost by the buyer and he cannot prove that the goods were purchased from you, then you have the right not to return the money for the goods. Application for the return of goods and the issuance of cash.
2. .Refund at the checkout in this case is not done.

Money is issued to the buyer according to the cash order through the central cash desk of the enterprise with the execution of the act KM-3.

Return by card during an open shift

1. A cash receipt and a return application are taken from the buyer. (If the receipt is lost by the buyer and he cannot prove that the goods were bought from you, then you have the right not to return the money for the goods).
2. The seller at the bank terminal cancels the payment operation with the card and the money will not be debited from the buyer's account.
3. After removing the Z-report, write down the journal of the cashier-operator, where in column No. 12 indicate the number of receipts paid by the terminal. In column No. 13, you should indicate the amount paid according to the documents.
4. Paste the check received from the buyer on the completed act KM-3. Transfer the act to the accounting department along with the Z-report, and an explanatory note from the cashier in any form.

Refund by card during a closed shift (for another day)

1. In this case, the cashier-operator must know the instructions issued by the bank with which the contract for servicing money transfers from payment cards has been concluded.
2. Paste the check received from the buyer on the completed act KM-3.

While at your workplace outlets, cashiers can mistakenly type a cash receipt. In such cases, domestic legislation requires a written explanation from this employee, while a sample of an explanatory cashier for an incorrectly knocked out check is not provided. Therefore the question arises:

How to write an explanatory note?

A written explanation for an incorrectly beaten check is the same document as other business letters, so filling out such a document must be taken with all responsibility.

• It is necessary to start filling out such a letter from the upper right corner, where you want to display information about the addressee to whom the note is being written. The cashier must write here the position, the name of the institution, the name of the head. Everything is written in the dative case. After that, information about the author of the note in the genitive case is filled in.
• Below, in the middle of the line, the name of the document is displayed. " Explanatory note » It is better to highlight the title in bold, and make the font size 1-2 points larger.
• Then the circumstances that caused the erroneous actions are described in detail.
• At the end of the letter, the date and signature of the cashier who made the mistake are put.

(Video: “How to write an explanatory note”)

Making a note about an erroneous check

Law of the Russian Federation FZ No. 54 dated May 22, 203 “On the application cash register equipment...” requires institutions that receive cash from customers for the sale of goods or for the provision of services to be required to install cash registers. The duties of the cashier include issuing the original cash receipt to the consumer. However, this Law does not contain information on how to cancel a check that was drawn by mistake. In clause 4.3 of the letter of the Ministry of Finance No. 104 dated 08/30/1993, it is said that if a cashier makes a mistake regarding a knocked out check, he must do the following:

1. If it is impossible to redeem the check during the working day, activate it at the end of the shift.
2. Draw up an act unified form No. KM-3, adopted by the State Statistics Committee of the Russian Federation N 132 of December 25, 1998
3. Display in the "Journal of the operator-cashier" the issued money on the returned checks.

It should be noted that in case of an erroneously issued check, the KM-3 act is drawn up without fail. A damaged check is attached to this act, with a note on its redemption, as well as a written explanation of the cashier who made the mistake. Spoiled checks are stuck on Blank sheet paper. All named materials are sent to the accounting department of the institution. This procedure is reflected in the clarification of the Ministry of Taxes and Taxes of the Russian Federation N 29-12 / 17931 of 04/02/2003.

Explanatory letter for check return

At work, another circumstance is also possible. For example, the wrong check is revealed by the cashier after making daily reports. The cash register worker follows the same procedure as described in the previous section, but the error is not logged in their log. The accountant, in this case, is obliged to draw up a cash settlement for the difference in the amount and certify the report with the cashier and the management. The order is issued from the "accounting" cash desk, since the changeable cash receipt through the cash register has already been credited.

The cashier, in this case, as in the original version, is obliged to issue a written explanation of what happened. A written explanation is drawn up according to the same rules.

An example of an explanatory note about an incorrectly punched check

If the cashier issued a check with the wrong value of the product, and the buyer immediately drew attention to this and demands to return the excess money taken to him, it is the responsibility of the cashier to withdraw the damaged check and knock out another one with the correct value. Accordingly, after the shift is completed, the cashier draws up an act KM-3, which reflects the amount of incorrectly issued checks. Spoiled checks are pasted on a sheet marked " Redeemed”, with their application to the reporting. The delinquent employee attaches a written explanation to the listed materials, reflecting the reason for what happened.

The explanation is compiled in an arbitrary form, it is required to display in it:

1. At the top right, the “header” of the note is filled in, which displays the name of the institution, position, surname and initials of the head, then the information of the author of the note is displayed.
2. Then in the middle of the line is written the phrase " Explanatory note».
3. Date of registration of the letter and the input number of its registration in the reception of the chief.
4. Next, the title is written - in this example, " about a check issued by mistake" or " explanatory note on the return of the amount of money».
5. In the text of the letter, the cashier briefly business style displays the circumstances of what happened:

• The date of what happened.
• The name of the cash register.
• Factory model number.
• The number of the incorrectly issued check.
• Damaged check amount
• Reasons for what happened.
• Then he signs a note indicating his position and full name.

1. A damaged check is attached to the explanation. It is not required to collect a check for the price difference, since this circumstance does not affect the amount of taxes. However, if the check was drawn up for a lower price, then this difference needs to be broken through.

Money back act

An act on the return of funds is drawn up at retail outlets to return amounts to consumers for incorrectly typed checks cash registers. The act must list the numbers and amounts of damaged checks. The act is drawn up in the 1st copy by the members of the commission and, together with the damaged checks glued on a paper sheet, are transferred to the accounting department. Cash receipts are reduced by the amount displayed in the act and the data is recorded in the cashier's book (form No. KM-4). The document is signed by the members of the commission, the head of the department, the senior cashier, the cashier-operator and the head.

From July 1, 2017, all organizations on common system taxation and simplification, as well as companies and individual entrepreneurs selling excisable goods are required to use online cash desks (individual entrepreneurs on PSN and UTII until July 1, 2020 use online cash desks only on a voluntary basis). In the article we will talk about an erroneously punched check for online checkout, we will give instructions on how to correct the document.

Online cash registers differ from conventional cash desks in that they are equipped with fiscal memory ( fiscal accumulator), which daily transmits information on the organization's revenue to the tax service through special OFDs (fiscal data operators). Since this innovation has been working for only six months (since January 1, many organizations have started using online cash registers), and officials have not yet given official explanations and instructions about possible situations in which online cash registers can be used, the question of possible errors remains open.

Mistaken checks and errors

Table "When a check is issued return receipt":

Table "How is the process of issuing a refund at the online checkout?":

Table "How to make a refund if the buyer paid with a bank card":

Using check-correction

Table "Use of check-correction":

Table "Using a check-correction in a situation where the amount of the check" was "reduced":

An important point: in the case when the tax sent an order before the cashier corrects the error, the organization undertakes to pay a fine, in accordance with Art. 14.5 of the Code of Administrative Offenses of the Russian Federation.

Table "Using a check-correction in a situation where the amount of the check has been "increased"":

Table "Correction of an error in the check in the presence of the buyer":

Table "Creating a correction check for the last shift":

What is the responsibility (amount of fines) for violation of the use of online cash registers

Table "Amount of administrative responsibility for non-use of online cash registers":

Important! Now they can be held accountable within a year (previously, the period for holding accountable was two months).

Important issues not covered in the topic of the article

Question number 1. What data does a correction check contain?

• name of the check "Cash check of correction";
• type of transaction;
• amount of the correction receipt;
• information about the type of payment;
• aggregate information that is transmitted to the operator (OFD) with the corresponding details of the cash receipt.

• for the receipt or expenditure of money;
• to recover income or expenses.

Question number 2. What does an explanatory cashier (memo) look like about an incorrectly punched check?

An example of such a note is shown below.