How to correct an error in a fiscal check of the pECR?

Fiscalization error can be corrected without serious consequences for the business only before the Z-report is generated and the current shift is closed.

There are several ways to quickly resolve the issue and keep the ECR running without interruption.

Types of errors in a fiscal receipt

The human factor cannot be ruled out, so a seller may sometimes make a mistake when generating a fiscal receipt. Here are the most common situations:

Errors related to products:

• incorrect VAT rate;

• incorrect product name or quantity;

• incorrect product price;

• incorrect UCFEA code (this is a product subcategory code);

• incorrectly specified product or an extra item added.

Errors related to payment method:

• incorrect payment type, for example, “card payment” instead of “cash”, etc.;

• incorrect payment amount or calculation error.

Errors related to ECR/pECR:

• incorrect mandatory fiscal receipt details (transaction time, date, seller name, fiscal number, etc.);

• incorrectly specified ECR operating mode;

• malfunction in the cash register configuration.

Other types of errors:

• fiscal receipt issued for an incomplete purchase amount;

• opening a shift without any sales;

• incorrectly entered “cash-in” or “cash-out” operations, etc.

How to verify the authenticity of a fiscal receipt?

You can verify a fiscal receipt remotely on the website of the Tax Service, in the section "E-services". In the user’s electronic cabinet, a search form for the settlement document will open, where you need to enter the following data:

• receipt number,

• fiscal number of the ECR/software ECR,

• date and time of the transaction,

• purchase amount.

If the receipt is valid, the system will provide the corresponding data.

How to correct an erroneous transaction processed via software ECR?

The Tax Service explains how to correct an error in a way that does not violate the Law "On ECR". Let's consider typical mistakes.

Incorrect purchase amount or an incorrect item was processed.

In the consultation by the State Tax Service, it is stated that you must cancel the receipt in the software ECR, choosing one of the following actions:

• generate a fiscal cash receipt for funds return (form No. FCR-2),

• cancel the operation by specifying the exact number of the fiscal document that contains the error.

However, this is allowed only until you generate the Z-report. Otherwise, discrepancies will arise between the cash register balance and the amount stated in the end-of-shift report receipt.

After canceling the receipt via software ECR, a correct receipt must be generated. The seller reprocesses the sale, specifying the correct amount, name, and quantity of goods. The document is provided to the buyer in person, via email, or messenger.

Incorrect payment method

One of the errors may be the incorrect selection of the payment method. For example, the seller indicates a non-cash method instead of cash.

The tax authorities explain the algorithm for correction in this case:

• draw up an act indicating the incorrect amount and the receipt details;

• reprocess the transaction with the buyer, specifying the correct payment method.

Since in this case we are only changing the payment method and there is no discrepancy in the sales amount, there is no need to cancel the erroneous transaction in the software ECR.

However, if the seller processed a non-cash payment as cash, the following steps are required:

• draw up an act stating the reasons for annulling the processed amount;

• cancel the erroneous transaction and annul the receipt where the payment method is "Cash";

• generate the correct fiscal receipt via software ECR and specify the payment method as "Non-cash".

Thus, the error correction procedure is practically the same in each case. The main condition is to make changes before closing the ECR shift.

How to cancel a receipt in Torgsoft software ECR?

Operations for canceling a receipt in Torgsoft software ECR are available only during an open shift and only for the most recent registered fiscal receipt. To cancel it, follow these steps:

• in the software ECR, go to "Settings" — "Receipt operations";

• select the last fiscal receipt to cancel;

• verify the basic information contained in the document;

• confirm the cancellation request from the system;

• the canceled document will be sent to the tax authority’s server and fiscalized.

How to correct an error in a fiscal receipt after generating a Z-report?

The current legislation does not allow correcting data in a fiscal document after the seller has closed the shift. Therefore, an error discovered the next day or later will remain in the reporting documentation. This results in a discrepancy between the receipt amount and the actual cash in the register.

Unfortunately, the issue cannot be resolved legally. However, it is important to protect yourself in case of a tax audit. An internal report should be drawn up. The seller should write the document, describe all discrepancies in detail, sign it with the director, and store it along with primary documentation.

What are the penalties for errors in a fiscal receipt?

The law "On ECR" and Regulation No. 13 define the form and content of settlement documents. If, during an inspection, the tax authorities find incorrect details or discrepancies in a receipt, they may consider the receipt as not issued.

Violation of the requirements for fiscal receipts entails a fine — 100% of the sale amount for the first violation, and 150% for repeated offenses.

To avoid issues with tax authorities and large fines, follow cash discipline and regularly check that the actual amount received from the customer matches the amount shown on the fiscal receipt.