Explanatory note of the cashier on the erroneously punched check. What to do if a cashier's check is knocked out with an error. How to make a refund, correction check, cancel an erroneous check

The signs "return of receipt" and "return of expense" can be indicated only in receipts for the return of goods. By the way, if the cashier made a mistake in the cost of the goods and punched the buyer with the goods more expensive than it costs, for example, 300 rubles instead of 200, he just has to issue a fiscal document for a refund with the sign "return receipt", and then re-punch the goods at the correct price. This should be done if the inaccuracy was discovered immediately. If the surplus money in the cash desk and the wrong amount in the check were found at the end of the shift, then he will have to draw up a corrective document with the sign “arrival”, as well as write an explanatory document about the surplus in the cash desk. However, a fix of any kind may be required not only on the day of purchase, but also after a few days. After all, a mistake can be discovered later if the buyer brings an incorrect document.

The check at the online cash register was broken incorrectly - what to do?

There are situations when the cashier mistakenly punched cashier's check... This article is about how to properly document (cancel) an erroneously punched cashier's check.

Attention

The article provides an example (sample) of filling out primary documents when a cash register receipt is mistakenly punched: act KM-3 and an explanatory note of the cashier. We note right away that the procedure described below should be performed before the daily report with cancellation is removed.

We draw up an act KM-3 "On the return of funds to customers for unused cashier's checks (including mistakenly punched cashier's checks)"; 2. We pin the erroneously punched cash register receipt to the completed KM-3 act.

Instructions for correcting an erroneously punched check at the online checkout

Info

Table "Creating a correction check for the last shift": Question Answer Situation: the cashier punched a check for an amount greater / less than he actually received, and this happened in the previous shift. How to be? This question concerns post-shift adjustments.

What to do if an online checkout is incorrectly punched

Returning a receipt for an incorrectly punched check will return the situation to its original point. The new check should reflect the data similar to those indicated in the erroneously punched cash register check.

Important

Then a new cashier's check is pushed through with the correct information. That is, in this case, unlike the correction, the operation is not corrected, but completely canceled.

We cancel a check that was mistakenly punched at the online checkout

At the same time, the online cash register has already transmitted information about the completed operation to tax authorities, and the data was written to the fiscal drive. Therefore, the cashier needs to cancel the operation with a new check, it will in fact be a returnable one.

It is necessary to indicate the sign of calculation "return of receipt" in it. This fiscal document must contain the same data as the primary one, including the wrong form of calculation "electronic", as well as its fiscal sign.

This allows the invalid transaction to be canceled. After that, the cashier will be able to knock out a new correct check with the "arrival" calculation sign. In this case, the buyer must receive both documents: returnable and revised. However, the old, erroneous check does not need to be returned. In an interview with the General Ledger, a specialist of the Federal Tax Service explained that in the correction check there can only be signs of the calculation of "income" and "expense".

What to do if a cashier's receipt is knocked out with an error

The form of the act was approved by the Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 (hereinafter - Resolution No. 132). In columns 4 and 5 of the Act f. No. KM-3, you must indicate the number of the erroneous check and its amount, respectively.

The act is signed by the responsible persons of the commission, consisting of the head, department head, senior cashier and cashier-operator of the institution. Compiled Act f. No. KM-3 confirms the difference between the readings of the fiscal memory of the KKT and the actual revenue.

An explanatory note of the cashier in any form with an indication of the reason for the error should be attached to the Act. An erroneously punched check must be canceled, pasted on a sheet of paper and, together with the act, submitted to the accounting department (where they are stored with text documents for a given date).

The cashier must correctly fill in the Cashier-teller's Journal f. No. KM-4.

Explanatory cashier for an erroneously punched check: sample and procedure for drawing up

The transmitted report contains an explanation-indication of the original erroneous document, as a result, the amount indicated in the document is subject to deduction from the indicator of the total revenue for the day.

• When the money is returned not on the day of purchase of the product, but within 14 days from the date of purchase, in accordance with the law on the protection of consumer rights, when the cashier on duty issues a cash order for an expense (CSC) and issues money from the main cash register. In advance, the cashier accepts from the buyer a statement he has drawn up outlining the problem and checks the compliance of the passport data specified in the application with the document presented by the citizen.

For your information! The issuance of a return check is possible only on the day of the purchase when a new model is used in the work of the CCP.

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

Upon receipt of the order of the tax structure, which received information about unaccounted sales, a correction check is generated with the indication as the basis of the order of the National Assembly, which is sent to the operator and to the National Assembly along with the organization's obligation to pay a fine (Article 14 of the Code of Administrative Offenses of the Russian Federation). Situation 2. If a cashier punches a cash document for an amount more than actually received, an excess of sales proceeds over fiscal data (shortage) is formed. In this case, the creation of a correction check is not mandatory due to the absence of suspicions of non-use. cash equipment... The cashier should punch through the document for the return of the receipt for the missing amount and prepare an explanatory note explaining the reason for the lack of money in the cash desk. When a check for the wrong amount was broken in the presence of the buyer, it is also possible not to create a correction check.

Add to favorites There is no need to panic, since the legislation provides for a way out of this situation.

Let's consider the procedure for such a case. Incorrect CCP check - the basis for correction Tax officers are able to remotely discern errors in cash calculations How to make a correction of an erroneously punched check? Making a receipt of return of the receipt Results Invalid cash register receipt - the basis for correction All people make mistakes, and only those who never work are not mistaken. Not spared the corresponding everyday practice and cashiers working with new online cash registers.

Incorrectly hit the check on the cash register how to fix

Reply dated 06/29/2016 An incorrectly punched check means that the money on it did not actually arrive at the cashier. Such funds can be considered unearned revenue, since the amount is reflected in the fiscal memory of the institution's cash register. For non-receipt of cash proceeds on the institution, penalties may be imposed in accordance with Art. 15.1 of the Administrative Code of the Russian Federation. Therefore, it is necessary to correctly draw up documents for the erroneous check. The procedure for processing documents in relation to incorrectly embossed checks is defined in clause 4.3 of the Standard Rules for the Operation of Cash Register Machines in the Implementation of Cash Payments with the Population, approved. By the Ministry of Finance of Russia on August 30, 1993 No. 104 (hereinafter - Rules No. 104). In this situation, the cashier must draw up and execute, together with the administration of the institution, an Act on the return of funds to buyers (customers) for unused cashier's checks (including for erroneously punched cashier's checks) in form No. KM-3.
From July 1, 2017, all organizations on common system taxation and simplified taxation, as well as companies and individual entrepreneurs selling excisable goods are required to use online cash registers (individual entrepreneurs at PSN and UTII until July 1, 2018 use online cash registers only on a voluntary basis). In the article, we will tell you about an erroneously broken check on online checkout, we will give instructions on how to correct the document.

Online cash registers differ from ordinary cash registers in that they are equipped with a fiscal memory (fiscal drive), which daily transmits information about an organization's revenue to the tax service through special FDOs (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 on possible situations of using online cash registers, the question of possible errors remains open.

The document must have:

• date and time of the operation;
• serial number;
• reasons for erroneous actions of the cashier.

It is better to keep the supporting documents referred to by correction checks so that you can present them to the tax authorities on demand. If the fact of sale without the use of CCP was recorded, and then corrected, it is best to immediately report this to the Federal Tax Service.

This can be done in person or through Personal Area KKT on the official website of the service. This will avoid the penalty. Indeed, from the nature of the corrective document, the tax authority still learns about the fact of non-use of the CCP when settling with the buyer.

In addition, it may become known from other sources. In this case, the tax authorities can send an order to the organization, and they will have to give explanations and present documents.

Specialists of the Federal Tax Service of Russia explained how to correct the mistake made in the printed fiscal receipt. It turns out that for this you need to pierce the correction cashier's check or returnable document. All accountants and salespeople need to know how to do this.

Sometimes, when selling a product to a buyer, a cashier can make a mistake. As you know, no one is immune from this, the main thing is that mistakes need to be corrected. The specialists of the Federal Tax Service told how to correct inaccurate information in a fiscal receipt discovered by a cashier or a buyer, as well as how to break through a correction receipt. This is especially true in connection with the use of cash register equipment, which transmits online data on all transactions to the tax authorities. We have collected the recommendations of the tax authorities and legislative norms on this matter in this material.

What error can there be in a fiscal receipt

There are not many mistakes that a cashier can make when making a purchase. These include, in particular:

• incorrect indication of the form of settlement in the check: "cash" instead of "electronic" or vice versa;
• incorrectly punched value of the goods;
• wrong quantity of goods.

Tax authorities believe that it is imperative to correct such errors immediately after they are discovered. Sometimes a correction check is intended for this. 54 of the Federal Law provides for such a possibility, but does not provide a clear algorithm for actions in this regard. Indeed, in addition to the adjustment check, there is also a cashier's check for a return. Unfortunately, sellers and accountants often confuse these concepts. A return document is used when the buyer wants to return the goods and get the money back, or if the cashier accidentally indicated the wrong price of the goods. The correcting one is needed when identifying surplus funds, for example, when the amount of the transaction in the cash register was underestimated or was not included in it at all. The tax authorities automatically consider that in this situation there is unpaid revenue, therefore, the corrective check should only be punched out in extreme cases.

How to fix a mistake in a check

Suppose that the customer paid in cash for the purchase, and the cashier punched the check, as when paying with a plastic card. In this case, it is just necessary to punch a new document, but not a correction check. At the same time, the online cash register has already transferred information about the transaction to the tax authorities, and the data has been recorded on the fiscal drive. Therefore, the cashier needs to cancel the operation with a new check, it will in fact be a returnable one. It is necessary to indicate the sign of calculation "return of receipt" in it. This fiscal document must contain the same data as the primary one, including the wrong form of calculation "electronic", as well as its fiscal sign. This allows the invalid transaction to be canceled. After that, the cashier will be able to knock out a new correct check with the sign of the "arrival" settlement. In this case, the buyer must receive both documents: returnable and revised. However, the old, erroneous check does not need to be returned.

No one is safe from mistakes, including when handling CCP. You need to read this article in order to know how to protect yourself from the consequences in the event that you punched a cashier's check with an error.

In this article, you will learn:

1. The order of the accountant's actions if the cash register check is broken with an error
2. Penalties for non-receipt of proceeds
3. How to draw up an act in the form of KM-3

Errors in the cash register receipt

If the KKT check is broken with errors, first of all ask the cashier to draw up an act "On the return of funds to buyers (customers) on unused cashier's checks (including mistakenly punched cashier's checks)" in the KM-3 form. Take the wrong check together with the deed to the accounting department. Make sure that your cashier correctly fills out the cashier-teller's journal (form KM-4), in which he needs to indicate the amount on the erroneous check in column 15.

An erroneously punched check means that the money on it has not actually arrived at the cashier. Inspectors may consider such funds to be unearned revenue, since the amount is reflected in the fiscal memory of your POS printer. For non-receipt of cash proceeds 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, so as not to give a reason for anyone to consider the unreceived proceeds as hidden.

The rules for processing documents in relation to incorrectly embossed checks are spelled out in clause 4.3 of the Standard Rules for the 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 in order.

The cashier must draw up an act

At the end of the shift, ask the cashier in one copy to draw up an act according to the KM-3 form, approved by the decree of the State Statistics Committee of Russia dated December 25, 98 No. 132 (hereinafter referred to as the KM-3 act). In the KM-3 act, indicate the number of the erroneous check and its amount in columns 4 and 5, respectively. The document is signed by the cashier-operator, the senior cashier, the head of the department (section), as well as the head of the enterprise. It is better if the chief accountant also puts his signature. Since it is he who is responsible for maintaining the cash book and, accordingly, for the completeness of the receipt of proceeds to the organization's cash desk (clause 2.6 of the Regulations on the procedure for conducting cash transactions dated 12.10.2011 No. 373-P).

Since the money was not received on the wrong check, there is no need to return it to anyone. The KM-3 act just confirms the difference between the readings of the fiscal memory of the KKM and the actual revenue.

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

Remove a copy from the check and glue it

Having received a check from the cashier, redeem it, that is, put the stamp “Redeemed”. And then, in order not to lose, stick it on a sheet of paper, attach it to the KM-3 act and keep it together with other cash documents for this date for at least five years (clause 11 of the Decree of the Government of the Russian Federation of 07/30/93 No. 745). It is also advisable to make a copy of the cashier's check and attach it to the KM-3 act together with the original. The fact is that checks are printed on thermal paper, which eventually becomes completely discolored, therefore, in order to avoid tax claims, it is better to insure yourself.

Cashier draws up the journal of the cashier-operator

After your cashier removes the Z-report, make sure that he correctly filled in all the columns in the cashier-operator's journal (form KM-4). Namely: in column 10 "Amount of earnings per working day (shift)", it is necessary that he writes down all earnings for the day as reflected in your Z-report. In column 11 "Deposited in cash" the cashier will enter the amount already minus the data on the erroneous check. And in column 15 "The amount of money returned to buyers (clients) on unused cashier's checks" the cashier will enter just the amount on the check with an error.

In the accounting, reflect the actual revenue received

When you issue an incoming cash order for the amount of daily earnings, subtract the data on erroneously punched checks from the amount on the Z-report. Then you post to the cashier of the company exactly the amount of money that is actually received. You do not need to issue a cash outflow order for the wrong amount.

No one is immune from mistakes, and cashier employees are no exception. In practice, situations often occur when they punch checks with the wrong amounts. An error is detected immediately if a customer in a store pays attention to an incorrect value, or after a certain time, according to the results of reconciliation. The choice of the method of correcting it depends on the moment at which an oversight is detected.

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

Situation number 1

The cashier drew up a check for an amount greater than the required one, the buyer noticed the difference and immediately indicated it to the responsible employee.

In this case, you need to pick up 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, in which he will reflect the return amount for unused and erroneous checks.

An incorrect document must be attached to the report by putting the “Redeemed” mark on it. If it is printed on thermal paper, we recommend that you make a copy of it. Text printed on such paper quickly fades, and additional measures will help to avoid problems with regulatory authorities.

At the end of the day, the cashier is obliged to write an explanatory note to the head of the company regarding the mistake he has made. This paper indicates the reasons for the oversight: inattention, problems in the operation of cash registers, etc.

There is no need to make a check for the 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 accounting reports within the organization. The amount of erroneously punched checks is reflected in the cash register in column 15. There is no need to do cash settlement.

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

If the check was punched for an amount less than the required amount, the document for the difference should be knocked out. The cashier has no right not to perform this operation: his actions will be regarded by the tax authorities as non-use of the cash register, which entails serious fines for the organization. According to current practice, a check for an incomplete amount is equal to an unissued check.

Situation number 2

If an error is found after the preparation of the daily report with cancellation, it must be corrected. The order of actions of the responsible employee is similar to Situation No. 1, with the exception of the paragraph on entering data into the cashier's journal.

Cancellation of an erroneous transaction is done by creating a cash settlement office for difference. The order is issued from the "head office", because by this moment the daily proceeds have already been capitalized.

It is impossible to leave a defect uncorrected. Actions of companies related to using KKM 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 error correction instructions and apply them in practice.

Do not confuse a correction check with a refund check. The correction check is bounced off, if you need to correct the error (the fact of non-use of the cash register), and if you need to issue the return of the goods, then you need to discard the usual cashier's check indicating the sign of the calculation "return of the receipt". It is not enough to simply generate a correction check. We justify the fact of non-application of the CCP, and its non-application is a direct reason to receive a fine (Code of Administrative Offenses of the Russian Federation, Art. 14.5). Therefore, you need to act consistently:

1. We draw up a document in any form, for example, an act or a memorandum, in which we indicate the date, time and the reason for which the calculation was carried out without using the CCP. We assign a number and date to the document. This document will serve as the basis for the correction and will need to be referenced on the check.
2. We beat off the correction check at the checkout.

The check at the online cash register was broken incorrectly - what to do?

He has the right to check his details through a special application and send information about the violation to the tax authorities. The cashier working at the online cash register transmits information about the punched-out check to the OFD.

The latter accepts this information, confirms the fact of receiving the data and stores it. The main purpose of the OFD is a link between the owner of the online cash register and the tax authorities, to whom he sends the information received in due time.

In the process of monitoring the information received, the tax service detects violations, directs the owners of cash registers the instructions necessary for the execution and brings them to justice. So in summary it looks like modern process interaction between the tax authority and other persons involved in the procedure for using online cash registers.
If a check at the online cash register is mistakenly punched, it may be in full view of the tax authorities.

What to do if an online checkout is incorrectly punched

• Take a statement from the buyer.
The buyer bought the shoes for cash, returns the next day with a check, wants to return the money. The cashier takes a statement from the buyer, knocks out a return receipt and gives it along with the money, picking up the goods.

Return on the next day after purchase (bank transfer) - not all CCPs have the technical ability to make a return by bank transfer. See the KKT instruction. - not all bank terminals offer the option to return on the day of purchase.

Check with the bank.

Correction check. how to avoid a fine

Info

If the return check knocked out to correct the error is not tied to the erroneous check, then is it possible to avoid the fine for not receiving cash, which you mentioned by submitting an explanatory cashier-operator or some other document? After all, an additional check requisite (tag 1192), in which the FTS recommends linking to an erroneous check, is still not required, and its possible values ​​are not defined regulatory document FTS. - If the correctional and correct checks are not tied to the erroneous check, then in order to avoid administrative liability, it is necessary to report the mistake and its correction to the tax authority before it finds it. Linking to an erroneous check is really optional, since it is not provided for either by Law No. 54-FZ, or by Order of the Federal Tax Service of March 21, 2017 No. ММВ-7-20 /

Correction check (page 4)

Another situation may arise if the cashier accidentally punches an extra product to the buyer. In this case, he also does not need to issue a correction check.
Online checkout allows you to issue a simple fiscal document on the return, as in the situation when the buyer decided to return the goods himself. A similar situation arises with an erroneously executed purchase that did not exist in reality.

For example, if it happened during personnel training or cash register settings. Here you also need to use the "return receipt" attribute.

By the way, "expense return" is usually not used in trading. It should be used except in thrift stores, when a client wants to get back the goods he owns, and in return returns the money.

We cancel a check that was mistakenly punched at the online checkout

This must be done in an additional variable (tag 1192) of the return receipt, which is included in the fiscal data. In exactly the same way, in the correct receipt receipt, which is knocked out after the return receipt, a link is made to the original erroneous receipt "receipt". I also advise you to voluntarily inform the tax authority about the erroneous receipt and the correction of the error, this will exempt you from a fine for an incorrect receipt. If the return check, knocked out to correct the error, does not contain the FOP of the erroneous receipt, then the tax authorities may require the buyer to submit an application for a refund of funds for this check.
Since in this case there is no application, the organization (IP) can be fined for incorrect posting of funds.

How to make a refund, correction check, cancel an erroneous check?

Home / How to make a refund, correction check, cancel an erroneous check? In this article, we will look at how to correctly conduct returns and erroneous checks at online checkouts, so as not to raise questions from the outside. tax office... It used to be simple: return on the day of the shift - through the cash register, on another day - only through the main cash desk of the enterprise and the cash register.

Attention

A statement from the buyer and an act of KM-3 were supposed to be returned. As for the erroneous checks, it was proposed to simply save them and, together with the explanatory note from the cashier, pin them to the KM-3 act and send them to the accounting department.

Answers to questions on online cash registers in 2017: when do you need a correction check?

Kukovskaya Yulia Alexandrovna State Counselor civil service RF Class 2 CCP receipts with the "return of receipt" calculation sign need to be knocked out not only when returning money to customers, but also when correcting errors in receipts. In addition, mistakes happen in the return checks themselves. We talked with a specialist in the Federal Tax Service about how best to file a correction. - Yulia Aleksandrovna, if there is a mistake in the “arrival” check, you need to make a “return return” check, the opposite of the erroneous one, and immediately knock out the correct “arrival” check. There is no movement of money on the erroneous receipt check and the return check leveling it. Should the amounts of these checks be included in the totals "receipts" and "return receipts" of the CCP shift closure report? On the basis of this report, PKOs are drawn up for the entire amount of money received for the change and CSC for the entire amount issued.

• 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 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 customer's statement, knocks out the return receipt at the bank terminal, knocks out the return receipt and gives both checks to the customer. Cash the bank returns to the buyer's card in accordance with the signed acquiring agreement Incorrectly punched the check (noticed right before the close of the shift, the buyer is nearby)

1. For the buyer to knock out the correct check.
2. Knock out the check "return receipt" on the erroneous check.
3. Submit both checks (erroneous and return receipt) to the accounting department along with an explanatory note from the cashier.

Incorrectly knocked out a receipt for a refund of an expense how to fix

But at the same time, the Federal Tax Service of Russia recommends doing it on the cashier's check. There are two reasons for this. First, such a link helps to find the erroneous check, "cancel" it and "replace" with a new check. This is especially important at the border dates of the error and its fix. For example, a mistake was made in 2017, but it is being corrected already in 2018. It is necessary to take into account the operation correctly in the required period. This requires a binding. Secondly, in the absence of a buyer's claim for a refund, such a link is an additional confirmation that the error is not related to the deliberate non-receipt of money.

To fine 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 on the return of goods. However, a voluntary statement of a committed violation or error relieves from administrative responsibility under Art.