Incorrectly punched check at the online checkout. Online checkout correction check: how to correct a mistake and avoid a fine. New rules for fiscalization of payments for non-cash payments

A correction check allows you to correct a situation with a shortage or excess of cash in the cash register. Depending on the model of the online cash register, the algorithm for its creation may differ. Read our article on how to properly issue a correction check and avoid a fine from the tax office.

What errors can be in the online checkout

Many processes in trade are currently automated, but in rare cases it is possible to do without human participation. Accordingly, there is also a human factor contributing to the occurrence of errors.

In the case of working with an online cash register, mistakes are most often made in the formation of checks. The most common of them:

indication of the incorrect value of the goods;
errors in specifying the type of payment (cash or non-cash payment);
absence of a check for a particular operation.

The tax inspectorate treats the facts of errors in cash receipts very strictly, because, in fact, due to such an error, unreasonable revenue or a shortage may appear at the cash desk.

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How to fix an error in an online checkout

Consider the options for correcting errors depending on their type.

Cashier messed up payment type

The amount for the goods was paid in cash, and the cashier indicated the type of payment by bank card.

If such a mistake is made, the cashier will not need to create a correction receipt. Information on the transaction was sent to the OFD and recorded on the fiscal drive immediately after it was completed.

The situation can be corrected by performing the “return” operation (in this case, the sign of the settlement will be indicated as “receipt return”), and the primary sale data must be saved, including the payment type must be indicated as “cashless payment”.

This algorithm will help to cancel the erroneous check. The next step is to generate a new, already correct check, with the correct payment type, which must be specified as "cash" and the settlement sign "incoming".

The buyer must receive two checks in his hands - a returnable and correct one; in this case, the buyer does not need to give an erroneous check.

The cashier indicated the wrong value of the goods in the check

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The algorithm for correcting an error in specifying the cost will be the same as described above. It is necessary to create a return document, the sign of the settlement in which will be indicated as "receipt return".

This correction scheme will be relevant if an erroneously punched check is detected immediately.

If the shortage or surplus is found at the end of the shift or some time after the mistake is 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 it is broken

The correction check will allow you to correct the situation with an unreasonable shortage or excess of cash on hand. It is worth noting that the absence of a check for a particular sale is not necessarily the result of a cashier's error.

The check may be missing if the cash register has failed, there has been a power outage, that is, a failure has occurred in the operation of the cash register.

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The reason why an online checkout 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 just be this justification.

How to break through a correction check at the online checkout

There is no universal instruction for generating a correction check. It all depends on the manufacturer and modification of the online cash register installed at your enterprise.

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Each manufacturer forms the algorithms for the operation 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 an adjustment, and with it a correction check, can be considered using the example of the Atol-90f online cash desk:

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.

Issuing a correction check at the Atol-90f online checkout

It is possible that the algorithm will be similar at other online checkouts, but the checkout model undoubtedly affects the process of creating a correction check.

Details of the online checkout correction receipt

What details the cashier must enter in the correction receipt:

Requisite "Sign of settlement":

1 - Arrival - indicated in case of depositing funds at the cash desk of the store;

3 - Expense - is indicated in case of withdrawal of funds from the cash register of the store.

Props "Type of correction":

0 – the operation is independent;

1 - the operation was performed as directed.

Props "Basis for correction":

correction description.

At the time of creating the correction check, the cashier must indicate in it the date and number of the explanatory note (reason for the correction).

The obligatory information will be the amount of the discrepancy itself, which must be “leveled out”.

Let's look at an illustrative example below.

Description of the situation:

On June 13, 2017 at 19:15, there was a failure in the electrical network of the store, due to which the online cash register was temporarily out of order. At the same time, a sale of goods for a total amount of 2000 rubles was made.

Due to a failure, the cashier did not issue a check. The buyer did not wait for the restoration of the cash registers and left the store.

After some time, the work was restored, and there was a surplus of money in the cash register of the store.

The cashier wrote an explanatory note detailing the situation that had happened, after which he created a correction receipt according to the amount of the sale not posted at the cash desk.

Step-by-step instructions for issuing a correction check

The 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 an entrepreneur to transfer information about such adjustments to the tax office without delaying the deadlines.

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 correction procedure will not have a good reason.

Algorithm for the correct implementation of the adjustment procedure:

1. Having found excess money in the cash desk, the cashier draws up the corresponding act.

2. The next step is to issue an explanatory note to the corrective check. Mandatory information specified in the explanatory note includes:

the number assigned to the document;
the date and time the document was created;
date and time of the incident that led to a shortage/surplus of cash in the store's cash register;
detailed description of the situation.

This explanatory note must be attached to the correction check as a document on the basis of which the correction was made.

The check must contain the following information:

the amount to be adjusted;
sign of settlement (income correction/expenditure correction);
type of correction (independent operation / operation by order (for example, if an order is received from the tax office));
the basis for the correction (the date and number of the explanatory note are indicated here).

Issuing a correction check at various online cash desks

4. The adjustment procedure can be considered completed only after information about it is transferred to the Federal Tax Service by a personal visit to the inspection or through the taxpayer's personal account on the tax website.

As mentioned above, it is not worth delaying with a tax notice.

Important! If the inspection notes the fact of non-compliance at the cash desk of the enterprise before clarifications 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 absence of an adjustment, a correction check must still be created. The basis for the correction in this case will be indicated as “prescriptive details”, the type of correction is “operation according to the prescription”.

It is difficult to say exactly when a correction check should be formed; there are no prescriptions in this regard in the legislation of the Russian Federation. The only indication of when an adjustment is created is that it must be made after the opening and before the closing of the shift.

Most often, this information is interpreted as a mandatory adjustment strictly on the shift when there was a surplus (shortage) in the cash register.

However, here the question arises, what to do if an error at the cash desk is detected after a few days, or if the adjustment is made on the basis of an order received from the tax office (which can be received after a few months).

In this case, the correction check is issued within the shift in which the error was detected, that is, in the interval between the closing of one cash register shift and the opening of the next correction check cannot be generated.

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At the cash register and the second time erroneously at the online checkout. How can this situation be corrected?

After considering the issue, we came to the following conclusion:

Incorrect fiscal data of the online cash register resulting from an erroneously punched cash receipt are corrected by generating a correction cash receipt, which can be generated at any time, regardless of the date the erroneous cash receipt was generated.

At the same time, the official responsible for monitoring the compliance of the cash balance with the data of the shift closing reports must draw up a supporting document, which indicates the reason for the need to correct the fiscal data recorded in the fiscal drive and in the fiscal database.

On the basis of the source document, a correction check is formed, which briefly indicates the reason for the correction, the number and date of this document.

Rationale for the conclusion:

The procedure for the use of cash registers and the procedure for conducting cash transactions are currently regulated * (1):

Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash payments and (or) settlements using payment cards" (hereinafter - Law N 54-FZ);

Instruction of the Bank of Russia dated March 11, 2014 N 3210-U "On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses" (hereinafter - Instruction N 3210-U).

Based on paragraphs. 4 clause 4.1 of Law N 54-FZ, when using online cash registers, fiscal documents are drawn up, in particular:

shift opening report;

cash receipt (form of strict reporting);

correction cash receipt (form of strict reporting of correction);

shift closing report.

One of the mandatory details of a cash receipt specified in paragraph 1 of Art. 4.7 of Law N 54-FZ, is a sign of calculation, which has four meanings:

"arrival" - indicated when receiving funds from the buyer (client);

"return of income" - is indicated when returning to the buyer (client) the funds received from him earlier;

"expense" - is indicated when issuing funds to the buyer (client);

"refund of expenses" - is indicated upon receipt of funds from the buyer (client), issued to him earlier.

That is, a cash receipt (strict reporting form) with the sign of calculation "return of income" or "return of expense" is issued only in cases of actual return to the client or receipt of funds from the client to the cash desk (see also letters of the Ministry of Finance of Russia dated 12.05.2017 N 03-01 -15/28920, dated 05/24/2017 N 03-01-15/31944).

To correct errors made during the execution of settlement transactions (adjustment of settlements) that were made earlier, paragraph 4 of Art. 4.3 of Law N 54-FZ provides for a fiscal document "correction cash receipt (correction strict reporting form)" (hereinafter referred to as the correction receipt). That is, in situations where funds are not issued or accepted (their cash balance does not change), but only fiscal data changes, a correction check is issued.

Penalty for an unbroken check for LLCs and individual entrepreneurs in 2018

A new scale of penalties for an unbroken check for services rendered or for commercial activities was introduced by Law No. 290-FZ in July 2016. For violators - individual entrepreneurs, the amount of fines increased by 2-5 times. In accordance with article 14.5, clause 2 of the Code of Administrative Offenses of the Russian Federation, any operation of receiving funds by an entrepreneur is accompanied by a check on the cash register, and the proceeds are taken into account both for the goods sold and for the service provided.

The IP penalty for failure to issue a cash receipt in 2018 is provided for by the above law and amendment 2 to Article 14.5 of the Code of Administrative Offenses and amounts to an amount of ¼ to ½ of the cost of the service provided or goods sold, but not less than 10,000 rubles. In practice, it looks like this: if a check is not issued for the amount of 200,000 rubles, then the fine will be from 50,000 to 100,000 rubles, but if the purchase amount is only 20 rubles, then the fine for a check not punched at the checkout will be 10,000 rubles.

Penalty for the lack of a cash register for individual entrepreneurs and LLC

Any organization or individual entrepreneur making cash settlements with customers in cash or bank cards is obliged to hand over to customers a check from a registered cash register. Work without a cash register is simply prohibited. A mandatory check document is issued in cases where:

the seller sold the goods;

employees of the company provided paid services to the client;

the client received the previously ordered service.

If a check for the above services is not issued, a fine will be imposed on the work of an organization or individual entrepreneur.

When exercising control and supervision over compliance by entrepreneurs with the law on CCPs, the tax authorities monitor settlements using online cash registers, evaluate the completeness of the data provided by organizations and record the revenue received by them. Violators will be fined for not using the IP cash register, in accordance with Part 2 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation.

Type of administrative violation	Type of punishment for an official	Type of punishment for legal persons and IP
Non-use of cash registers in cases established by Russian law	Fine from ¼ to ½ of the amount of the calculation carried out without the use of cash registers, but not less than 10,000 rubles;	A fine from ¾ fourths to the full amount of the calculation carried out without the use of LTT, but not less than 10,000 rubles.
The use of LTT that does not meet the requirements of the new edition of Art. 4 of the Federal Law of May 22, 2003 No. 54-FZ.	Fine from 1,500 to 3,000 rubles;	Fine from 5,000 to 10,000 rubles
Violations in the work of CCP in accordance with the requirements of Art. 4.2. "Procedure for registration, re-registration and de-registration of cash registers" of Federal Law No. 290-FZ in	Fine from 1500 to 3000 rubles	Fine from 5,000 to 10,000 rubles.
Non-direction by an organization or an individual entrepreneur when using a cash register to a buyer of a cash receipt in electronic form.	Fine 2,000 rubles;	A fine of 10,000 rubles.
Non-transfer by an organization or an individual entrepreneur, when using a cash register receipt, of a cash receipt to the buyer at his request in cases provided for by law	Fine 2,000 rubles;	Fine 10,000 rubles

All new fines for non-use of cash registers in 2016 came into force on July 15, 2016, and a fine for non-use of cash registers for individual entrepreneurs in 2018, the so-called online cash registers, are effective from February 1, 2017.

Penalty for exceeding the cash limit in 2018

The concept of "cash limit" means the maximum allowable amount of cash in the cash vault, safe or cash desk of the organization by the end of the working day. A similar norm was introduced by the Central Bank of the Russian Federation, however, the accounting department of the enterprise sets its maximum individually at the beginning of each calendar year.

Cash surpluses may legitimately be allowed on certain days. Valid reasons, according to paragraph 2 of the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U, are:

payment of wages and various types of assistance, but not more than five working days after the withdrawal of funds from the company's settlement accounts;

carrying out cash transactions involving cash on non-working days or holidays.

Other circumstances cannot serve as a justification for exceeding the limit and entail penalties.

The law allows selected categories of small business commercial companies, enterprises, organizations, individual entrepreneurs to cancel the cash limit. To abandon the limit amount, you do not need to take any special actions, it is enough to simply comply with certain standards Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the Procedure for Conducting Cash Transactions by Legal Entities and the Simplified Procedure for Conducting Cash Transactions by Individual Entrepreneurs and Small Businesses »:

limited number of staff - does not exceed 100 people for the past calendar year;

marginal income for services performed and goods sold - no more than 800,000 rubles, excluding VAT;

participation in the authorized capital of other legal entities - no more than a quarter of the share.

If any of the organizations falls within the scope of these requirements, it can keep any amount of funds in cash.

What administrative penalty is imposed in cases of violation of the cash limit? Legal entities are punished in the form of a fine in the amount of 40,000 to 50,000 rubles, individual entrepreneurs and officials (accountant and manager) are subject to penalties in the amount of 4,000 to 5,000 rubles.

can be corrected with a correction check or a refund check. Corrections are necessary in cases where, after an incorrectly performed operation, there are surpluses or shortages in the cash register. The following situations can become a source of errors:

the cashier indicated payment by card instead of cash or vice versa;
the cost parameters of the goods are displayed incorrectly;
there was a technical failure.

An erroneous check of an online checkout can be corrected through a return check if the initiative for the correction comes from the buyer when the purchased item is returned to the store. A return document is also required in the case of an incorrectly entered value of the product on the check. The correction check is intended for use in situations with an excessively posted total amount or the absence of data on the purchase made in the KKM database.

How to fix a cashier's check online

Changes to the settlement transactions carried out at the online checkout can be carried out on the same day or several days after the completion of the purchase and sale transaction.

How to cancel a check at the online checkout if the purchase amount or type of payment was incorrectly indicated:

a new cash document is created - with the sign of the calculation "return of receipt", the cost of the goods and the details of the canceled document are written in the check;

after cancellation, the next purchase receipt with correct data is broken through;
checks (returnable and correct) are transferred to the client.

Such a procedure is possible provided that the cancellation is made immediately after the receipt of revenue has been reflected.

If the error is detected later (at the end of the shift or after some time), you need to create a corrective receipt. The correction receipt is generated no earlier than the shift opening report is generated and no later than the shift closing report is generated (clause 4, article 4.3 of Law No. 54-FZ of May 22, 2003).

When returning money, the client must receive a written application from the buyer. The reverse settlement is made in the same form as in the case of a sale and purchase transaction (the client paid for the purchase in cash, which means that the seller issues cash upon return, if the payment was by card, then the money must be credited to the buyer on the card).

When a check at the online checkout is incorrectly punched and an adjustment document is drawn up, a new check is automatically sent to the Federal Tax Service. Based on the data received about the error that has occurred, the tax inspectorate has the right to request clarification from the taxpayer. The seller must attach an explanatory document to the check, which indicates the following information:

date when the operation was performed (the exact time of the procedure must be indicated);
the number assigned to the document;
the circumstances and causes of the error in the payment document are described in detail.

If a check at the online checkout is mistakenly broken, it can be canceled provided that the defect is promptly detected. In other situations, the option is only possible with a corrective check. Mandatory elements of such a changing payment document are listed in paragraph 5 of Art. 4.1 of Law No. 54-FZ of May 22, 2003:

name of the form;
check number, date of its creation;
identification data of the user of the online cash desk (name, TIN);
registration data of operated CCP;
designation of the factory code assigned to the fiscal accumulator;
the address at which the sale and purchase transaction was carried out (place of settlement);
fiscal sign of the document.

How to issue an erroneously punched check?

The online cash desk makes it possible to indicate the correct code of the transaction in the settlement sign:

when funds are received at the cash desk, “1” is affixed,
when issuing - "3".

The type of adjustment can be indicated in two ways:

"0" is affixed if the adjustment is made by the seller without an order from the tax authority;
"1" means that the order of the Federal Tax Service became the basis for making corrections.

The requisite "Basis for correction" indicates the date and number of the explanatory document attached to the corrective check.

What is the course of action if an error is found “by prescription”? An error found "by prescription", that is, the tax office found out about unrecorded sales. This can happen, among other things, after a customer complains about an unissued check. The order of the cashier's actions is as follows: 1. The correction check breaks through; 2. The basis for the correction is the date and number of the order (which the IFTS sends to the company's accounting department); 3. In the correction document, the type of calculation "incoming" and "operation according to the prescription" should be defined as a sign of correction. 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 was “increased””: Question Answer Situation: the cashier punched a check for an amount greater than he actually received, and this happened after the buyer left.

The check at the online checkout was incorrectly punched - what to do?

The fiscal drive should be removed from the online cash register in the prescribed manner and transferred to the manufacturer to extract data from there that were not transferred to the Federal Tax Service via the Internet. Then - write down such data on a separate electronic medium, and, accompanied by documentary explanations, transfer to the Federal Tax Service.

When at the checkout, which, in principle, works (functional most of the working hours of cashiers), but for some reason - less often technical, more often due to the seller's mistake, it was not possible to reflect the revenue.

In this case, at the checkout - which, one way or another, functions, you should generate a correction check as soon as possible, as well as prepare documents explaining what were the reasons for not using cash registers. When checking, keep these documents at the ready, and if the tax authorities do not ask them, show them anyway.

Instructions for correcting an erroneously punched check at an online checkout

Add to favoritesSend to e-mail A check at the online checkout was entered incorrectly - this is not uncommon. There is no need to panic, because the law provides a way out of this situation. Consider the procedure for such a case. Wrong CCP check - the basis for correction Tax authorities are able to remotely see errors in cash settlements How to issue a correction of an erroneously punched check? Issuing a check for the return of the arrival Results Incorrect check of the CCP - the basis for correction All people make mistakes, and only those who never work at all do not make mistakes.

The corresponding everyday practice did not bypass the cashiers working with the new online cash registers.

What to do if the online cashier check is incorrectly punched

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

When returning money not on the day of purchase of products, but within 14 days from the date of purchase, in accordance with consumer protection law, when the cashier on duty writes out a cash order for expenditure (RKO) and issues money from the main cash desk. Previously, the cashier accepts from the buyer an application drawn up by him outlining the problem and checks the compliance of the passport data indicated in the application with the document presented by the citizen.

Note! Issuing a return check is possible only on the day of the purchase when using a new model in the operation of the cash register.

What to do if the cash register is broken or the cashier's errors are found

Info

Now consider the procedure for making a correction check. It should be issued in the interval between reports on the opening of a shift in the work of the cash desk and the closing of such a shift (without limitation on dates). In paragraph 5 of Art. 4.1 of Law No. 54-FZ and in the order of the Federal Tax Service of March 21, 2017 No. ММВ-7-20/, the mandatory details of the correction check are listed, including:

number, date and time of the document;
registration number of KKM;
serial number of the fiscal drive;
place of payment, etc.

The check should correctly reflect the sign of the calculation, indicating the value "1" (income) or "3" (withdrawal) and the type of correction, indicating the reason for the correction:

"0" - adjustment without prescription;
"1" - adjustment according to the prescription.

Correction of an error must be documented with an accompanying document.

Returns (page 2)

Attention

From July 1, 2017, all organizations on the general system of taxation and simplified taxation, as well as companies and individual entrepreneurs selling excisable goods are required to use online cash desks (IP on PSN and UTII until July 1, 2018 use online cash desks only on a voluntary basis) . In the article we will talk about an erroneously punched check at the online checkout, we will give instructions on how to correct the document. Online cash desks differ from conventional cash desks in that they are equipped with fiscal memory (fiscal drive), which daily transmits information about 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.

How to fix a cashier's mistake using a correction receipt in the online cash register

Table "Correction of an error in a check in the presence of a buyer": Question Answer Situation: the cashier punched a check for an amount greater / less than he actually received, and this happened in the presence of the buyer. How to be? This situation illustrates the ideal set of circumstances when correction checks can be dispensed with by returning receipts. What is the rational behavior of the cashier in this situation? one.

The cashier breaks the check for the return of the receipt (for the wrong amount); 2. The cashier generates a "correct check", which qualifies as a receipt; 3. The cashier gives the customer the correct check and takes the wrong one. Thus, both the OFD and the tax office will receive the correct data, which will make it possible to do without creating a correction check.
Table "How is the process of issuing a refund at the online checkout?": Question Answer What determines the processing of a cashier's refund? Direct dependence on updated CCP models. That is, there is a special button that allows you to programmatically perform a return either as a "cashier" or as an "administrator" (by entering a specific password). How else can I issue a refund without using checks? It is possible to issue an act in the form of KM-3 for a refund.

Such BSOs (strict reporting forms) when using the previous cash registers (before January 1, 2017) were a mandatory document, now this is not a mandatory procedure for a return. An important point: however, it is better to do this act, it is important to fully justify the reason for the return. What other operations are required for a full and correct refund? - KM-3, - an explanatory note, - a complete package of documents for the Z-report.

Online cashier punched a check twice what to do

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 a check-correction Rules for the use of cash registers with a fiscal accumulator presuppose, among all the information related to errors and issuance of checks-returns, the issuance of correction checks. Read also the article: → "The use of fiscal data operators in the work of online cash desks". Table "Using a check-correction": Question Answer In what cases is a check-correction used? Check-correction is used in situations where: - the cashier made a mistake and a violation (and wants to correct it), - in case of technical malfunctions of new online cash desks, due to which the equipment failed.

The second - if it turned out, for example, that the amount punched in the check is less than the amount actually issued from the cash register to the buyer. Various related scenarios are also possible - but, one way or another, one of the two above-mentioned signs of calculation is reflected in the adjustment check. Reflection in the check of correction of other features characteristic of ordinary checks is not provided.

An important nuance: if the buyer is given money after the return of low-quality goods, then it is not a corrective check that is generated, but a regular one with the “return of receipt” sign.

The moment of detection of an error in breaking through the check matters.

For example, if an error consisting in breaking through a larger amount in comparison with the one received from the buyer is detected when the buyer has not yet left the cash register, then a standard cash receipt with the “return of receipt” sign is issued, not an adjustment one.
The employee generates a document for the return of receipts in the amount of the erroneous amount, and then punches the cash document for receipt in the correct amount. The correct check is transferred to the buyer, the erroneous check is returned to the cashier, and the correct data will be sent to the OFD and the National Assembly. Note! If necessary, a correction check should be created in the interval between the creation of a report on the opening of a shift and a report on its closing (letter of the Ministry of Finance of the Republic of Kazakhstan No. 03-01-15 / 28914, 05/12/2017).

But this does not mean that it is impossible to make corrections after the completion of the shift that made the mistake. At the closing of the next shift, the amounts posted in cash documents and in checks for corrections are used by the fiscal accumulator to generate the final information on the shift (FZ No. 54, 05/22/2003). Therefore, the creation of a correction receipt after the shift is completed is permissible, provided that it reflects the moment the violation was committed (date, time).