How to Correct an Error in an ECR/PECR Fiscal Receipt: Reversal, Refund Receipt, Payment Method, Z-Report, and Penalties

A registered fiscal receipt cannot simply be edited. If an error is made in a PECR, the correction procedure depends on whether the incorrect receipt is the most recent one. If it is the last receipt, a «reversal» operation can be performed before the next settlement document is registered. If another fiscal receipt has already been registered, the incorrect transaction is canceled by registering a negative amount — issuing a refund receipt. Once the Z-report has been generated and the shift has been closed, legislation does not provide a mechanism for canceling an incorrect amount from the previous shift.

Not every typo on a receipt automatically results in a penalty. If a mandatory detail is missing, the receipt may lose its status as a valid settlement document. Violations covered by paragraph 1 of Article 17 of the Law on ECRs are subject to financial penalties of 100% of the transaction amount for the first violation and 150% for each subsequent violation. However, an inaccuracy in a product name that does not distort the substance of the settlement transaction does not, by itself, invalidate the receipt as a settlement document.

Which Errors in a Fiscal Receipt Require Attention

Problems most often arise when the actual sale or payment does not match the information submitted to the State Tax Service of Ukraine.

However, errors must be assessed based on their substance. Paragraph 3 of Section I of Regulation No. 13 expressly states that errors or inaccuracies in a product name that do not distort information about the settlement transaction are not grounds for treating the document as invalid. According to the State Tax Service's clarification, even an incorrect sequence of receipt details does not result in financial penalties if it does not change the substance of the transaction or distort the information.

What Information Must a Fiscal Receipt Contain?

The fiscal receipt form for goods and services, No. FKR-1, is established by the Regulation approved by Ministry of Finance Order No. 13. The current form provides for the following details, among others:

• the business entity's name;

• the name and address of the business establishment;

• the VAT payer's individual tax number or the tax number/passport details specified by law for a non-VAT payer;

• the product quantity and unit price if the quantity is greater or less than one;

• the product subcategory code under the Ukrainian Classification of Goods for Foreign Economic Activity (UKT ZED) — when required by law;

• the product barcode — when mandatory or optionally in other cases;

• the numeric value of the excise tax stamp barcode or the details of an electronic excise stamp required by law;

• the name of the product or service, its price, and the applicable VAT rate designation;

• payment card transaction details when a payment terminal connected to or integrated with an ECR/PECR is used;

• the payment method — «CASH», «CASHLESS», or «OTHER», the amount, and the currency;

• the payment instrument used;

• the total amount;

• VAT and excise tax, if applicable;

• rounding, the amount payable, and change for cash transactions;

• the receipt's fiscal number;

• the date and exact time of the transaction;

• a QR code;

• for PECRs — the required online/offline mode details;

• the fiscal number of the ECR or PECR;

• the designation «FISCAL RECEIPT».

Some details are required only when they apply to a specific transaction. For example, information about the acquiring bank, payment device, card, and payment system in lines 12–17 is required when a card payment is made through a terminal connected to or integrated with an ECR/PECR. The complete list is provided in paragraph 2 of Section II of Regulation No. 13.

How to Correct an Incorrect Transaction in a PECR

For PECRs, it is important to distinguish between a «reversal» and issuing a refund receipt. These are not interchangeable procedures that can be selected arbitrarily.

If the Incorrect Receipt Is the Most Recent One

Paragraph 8 of Section IV of the Procedure for Using PECRs provides for canceling a settlement document containing an incorrect amount by registering a «reversal» operation. The PECR generates a separate fiscal reversal document, sends it to the fiscal server, and specifies the number of the document being reversed.

This operation can only be applied to the most recent receipt — before the next settlement document is registered by that PECR. The next document may be either a new fiscal sales receipt or a Z-report.

If the sale actually took place, the correct transaction must be registered after canceling the incorrect one, with the correct product, quantity, price, amount, taxes, and payment method.

If Another Receipt Has Already Been Registered After the Incorrect One

The previous receipt can no longer be reversed using the «reversal» operation. The State Tax Service explicitly states that, in this situation, the incorrectly registered PECR transaction must be canceled by registering a negative amount — issuing a refund receipt.

If the original transaction actually took place but the receipt contained incorrect information, the correct settlement transaction must be registered after canceling the incorrect one, reflecting what actually occurred.

Quick Reference for PECRs

How to Correct an Error in a Conventional ECR

A different procedure applies to conventional ECRs. Paragraph 7 of Section III of Procedure No. 547 provides that refunds or cancellation of amounts incorrectly registered through an ECR must be processed by registering a negative amount.

However, registering negative amounts on a conventional ECR using a «reversal» operation is prohibited.

Therefore, the rule allowing the «reversal of the most recent receipt» applies specifically to PECRs under their dedicated operating procedure. It should not automatically be applied to a conventional cash register.

What to Do If the Payment Method on a Receipt Is Incorrect

The payment method is a required fiscal receipt detail. If a customer actually paid by card but the receipt was registered as a cash payment, or vice versa, the fiscal data does not reflect the actual payment method.

Paragraph 8 of Section III of Procedure No. 547 expressly requires an incident report to be prepared when an incorrect payment method is selected — cash, card, credit, etc. The report must specify the incorrect amount and the details of the corresponding settlement document.

The incident report itself does not change information on the fiscal server and does not replace a fiscal correction. If an incorrectly registered PECR transaction must be canceled, the appropriate procedure depends on its position in the sequence of documents: a «reversal» for the most recent receipt or a refund receipt if subsequent documents have already been generated. The actual transaction must then be registered correctly.

Correcting the payment method only in internal accounting software is particularly risky. In this case, management accounting may show the correct cash movement, while different information remains on the State Tax Service's fiscal server.

When Is an Incident Report Required, and How Long Must It Be Kept?

Procedure No. 547 provides for several situations requiring documentary records.

When canceling an incorrectly registered amount or correcting an incorrect payment method, an incident report must be prepared containing:

• the incorrect amount;

• the details of the settlement document.

Such reports must be retained for three years and provided to the regulatory authority during an inspection.

When goods are actually returned or a service is canceled, if the amount refunded to the customer exceeds UAH 100, a refund report must be prepared. It must include:

• details of the customer's identity document;

• information about the product or service;

• the amount refunded;

• the number, date, and time of the original settlement document.

A fiscal cash refund receipt, Form No. FKR-2, is issued for the customer refund.

Can a Receipt Be Corrected After the Z-Report?

No. An incorrectly registered transaction from a previous closed shift cannot be canceled on the following business day.

The State Tax Service confirmed this position in its clarification dated May 5, 2026: Law No. 265, the procedures for using ECRs/PECRs, and other regulations do not provide a mechanism for canceling an incorrect amount after the daily Z-report has been generated and the cashier's shift has been closed.

Therefore, a «reversal» cannot be created retroactively or in a new shift as though it corrected a settlement document from a previously closed shift. This is why errors should be identified before generating the Z-report, and cashiers must understand the difference between reversing the most recent receipt and issuing a refund receipt for an earlier registered transaction.

How to Check Whether a Receipt Is Registered with the State Tax Service

You can verify an ECR or PECR fiscal receipt through the State Tax Service's Electronic Cabinet using the «Fiscal Receipt Search» service.

To search for a PECR receipt, the State Tax Service asks you to enter:

• the fiscal number of the receipt;

• the fiscal number of the ECR/PECR;

• the date and time of the settlement transaction.

You can also verify a receipt using the QR code printed on it.

Search for a fiscal receipt in the State Tax Service Electronic Cabinet

How to Reverse an Incorrect PECR Receipt in Torgsoft and Verify Its Registration

Torgsoft provides the «Receipt Reversal» operation for canceling the most recent incorrectly registered PECR receipt. It is available in the «Software ECR» window under «Receipt Operations», as well as from the «Sales» window through the fiscal register actions. The operation works during an open shift in both online and offline sessions. Torgsoft documentation specifically warns that an arbitrary older receipt cannot be selected for reversal: only the most recently registered PECR settlement receipt can be reversed.

After the reversal is confirmed, Torgsoft generates the corresponding document, sends it to the fiscal server, receives a fiscal number, and includes information about the receipt being canceled. The software also provides «Software ECR Analytics», where you can check the receipt date and time, type, fiscal number, associated Torgsoft document, cashier, amount, online/offline mode, and whether the document was transmitted to the State Tax Service. This allows you to verify not only the internal accounting transaction but also its fiscal status.

Torgsoft also supports including information about payments made through a bank terminal on the receipt and can send customers a link to an electronic PECR receipt. These features help reduce the risk of discrepancies between the actual card payment, internal accounting records, and the fiscal document.

What Penalties May Apply to an Incorrect Fiscal Receipt?

Financial liability depends not on the mere presence of a typo but on whether a violation covered by Law No. 265 has occurred.

Paragraph 1 of Article 17 of the Law provides for penalties, in particular, when an inspection establishes:

• that a settlement transaction was registered for less than its full amount;

• that a settlement transaction was not processed through an ECR/PECR operating in fiscal mode;

• that the customer was not provided with the required settlement document in the prescribed form and containing the required information.

The financial penalties are:

These full penalty rates have applied to all business entities since August 1, 2025.

At the same time, paragraph 14 of Section II of Law No. 265 provides a special exemption from liability for certain violations committed in temporarily occupied territories and areas of active or potential hostilities during the periods specified by law. This exemption does not apply to violations of the procedure for conducting settlement transactions involving excisable goods.

In addition to financial penalties imposed on a business entity, Article 155-1 of the Code of Ukraine on Administrative Offenses provides for administrative fines for violations of the legally established settlement procedure:

• for individuals conducting settlement transactions — from 2 to 5 non-taxable minimum incomes of citizens;

• for officials — from 5 to 10 non-taxable minimum incomes;

• for a repeated similar administrative violation within one year — from 5 to 10 and from 10 to 20 non-taxable minimum incomes, respectively.

When Does an Error in Receipt Details Actually Create a Risk of Penalties?

If a receipt lacks even one mandatory detail, Regulation No. 13 provides that the document is not accepted as a valid settlement document. In such cases, there is a risk of penalties under Article 17 of Law No. 265 for failure to provide a compliant settlement document.

Particular attention should be paid to products for which the law requires special details: the UKT ZED code, excise tax stamps, and other information relating to excisable goods. An error in these details may have significantly more serious consequences than an ordinary typo in a product name.

Example from Court Practice

In February 2026, the State Tax Service reported on case No. 420/18631/25, in which the Fifth Administrative Court of Appeal upheld a decision imposing penalties totaling UAH 90,000. The violations included the absence of a product subcategory code under UKT ZED on receipts for excisable goods and the failure to indicate the mandatory numeric value of the excise tax stamp when selling alcoholic beverages. The State Tax Service also cited similar legal conclusions reached by the Supreme Court in several cases in 2025.

Cashier's Checklist When an Error Is Found

1. Identify exactly what is incorrect: the product, quantity, amount, tax rate, payment method, or another detail.

2. Check whether the incorrect PECR receipt is the most recently registered document.

3. If it is the most recent receipt and the Z-report has not yet been generated — perform a «reversal».

4. If another fiscal document has already been registered after it — cancel the incorrect transaction by registering a negative amount and issuing a refund receipt.

5. If the sale actually took place — issue a correct fiscal receipt reflecting the actual transaction.

6. If an incorrect amount was registered or the wrong payment method was selected — prepare the incident report required by Procedure No. 547 and retain it for three years.

7. Before generating the Z-report, verify the correction and, if necessary, locate the relevant fiscal documents using the State Tax Service's verification service.

8. If the Z-report has already been generated and the shift has been closed — do not create a retroactive «correction»: legislation does not establish a mechanism for canceling a transaction from the previous shift.

Official Sources

Law of Ukraine «On the Use of Registrars of Settlement Transactions in Trade, Catering, and Services» dated July 6, 1995, No. 265/95-VR — Articles 2, 3, 8, 17, and 26, Section II «Final Provisions». The Law establishes when and how settlement transactions must be processed through an ECR/PECR, when receipts must be issued, and what penalties apply to violations. The current version of the Law has been in force since June 26, 2026.
Official text of Law No. 265/95-VR

Order of the Ministry of Finance of Ukraine dated January 21, 2016, No. 13, «On Approval of the Regulation on the Form and Content of Settlement Documents/Electronic Settlement Documents…» — Section I, paragraphs 1–3 of Section II, Section III, and Appendices 1 and 2. Establishes the mandatory details of the FKR-1 receipt and the format of the FKR-2 refund receipt.
Official text of Regulation No. 13

Order of the Ministry of Finance of Ukraine dated June 14, 2016, No. 547, «On Approval of Procedures for Registering Registrars of Settlement Transactions and Settlement Transaction Record Books» — paragraphs 7–8 of Section III of the Procedure for Using ECRs. Establishes the registration of negative amounts, documentation of incorrect transactions and payment methods, and retention of incident reports.
Official text of Order No. 547

Order of the Ministry of Finance of Ukraine dated June 23, 2020, No. 317, «On Amendments to Order of the Ministry of Finance of Ukraine No. 547 dated June 14, 2016» — paragraph 8 of Section IV of the Procedure for Registering, Maintaining the Register of, and Using PECRs. Establishes the «reversal» procedure for PECRs.
Official text of Order No. 317 and the Procedure for Using PECRs

Code of Ukraine on Administrative Offenses — Article 155-1. Establishes administrative liability for individuals conducting settlement transactions and officials who violate the prescribed settlement procedure.
Official text of the Code of Ukraine on Administrative Offenses

State Tax Service Public Information and Reference Resource: PECR Reversals and Refund Receipts — current clarification on canceling the most recent and earlier incorrect receipts.
State Tax Service clarification on PECR reversals

State Tax Service Public Information and Reference Resource: Refunds, Cancellation of Incorrect Amounts, and Incorrect Payment Methods — the procedure for registering negative amounts, preparing incident reports, and retaining them for three years.
State Tax Service clarification on refund receipts and incident reports

State Tax Service: Canceling an Incorrect Transaction After a Z-Report — official clarification confirming that legislation does not provide a cancellation mechanism after a shift has been closed.
Official State Tax Service clarification dated May 5, 2026

State Tax Service Electronic Cabinet — «Fiscal Receipt Search» — a service for verifying the registration and authenticity of ECR/PECR receipts.
Verify a fiscal receipt