How to Correct an Error in a PRRO Fiscal Receipt

A registered fiscal receipt issued by a software registrar of settlement transactions (PRRO) cannot be edited or deleted. The cashier must first find the erroneous receipt, determine whether any other documents were registered after it, and establish how the customer actually paid for the purchase. If the erroneous receipt is the last one, reversal may be possible: cancellation by means of a separate fiscal document. If another document has already been registered after it, including a Z-report—the fiscal report receipt that closes a shift—the erroneous amount is cancelled with a disbursement receipt.

After a shift is closed, the required documents are prepared in the next open shift, using the actual date and time. The store owner or accountant reconciles the result with the funds actually received and the goods handed over. If the customer has already paid, reprocessing the sale does not require a second payment.

First determine whether the receipt has already been registered

This procedure applies to stores in Ukraine, including individual entrepreneurs (FOPs) who process settlements through a PRRO. The use of a PRRO for wholesale or retail trade in fuel is prohibited by Article 3, paragraph 1 of Law No. 265/95-VR. Separate rules apply to hardware registrars of settlement transactions (RROs).

Fiscalization is the registration of a settlement document and assignment of a fiscal number to it. Under Article 2 of the Law of Ukraine “On the Use of Registrars of Settlement Transactions in Trade, Public Catering and Services” dated 06.07.1995 No. 265/95-VR, PRRO fiscal functions provide for retaining information and make it impossible to change the final data. Editing a receipt file or deleting its paper or electronic copy does not cancel the transaction.

Before correcting anything, save the erroneous receipt number and a copy, establish what was actually purchased and how it was paid for. If the customer has already paid by card, keep confirmation of the payment transaction. These details will help the cashier determine whether the error concerns only the receipt or also the debit of funds.

When the last PRRO receipt can be reversed

To cancel an erroneous amount, use paragraph 8, Section IV of the Procedure for Registration, Maintenance of the Register and Use of PRROs, approved by Order No. 317 of the Ministry of Finance of Ukraine dated 23.06.2020. The reversal document is registered separately, receives its own fiscal number, and contains the fiscal number of the document being cancelled.

According to the explanation from the State Tax Service of Ukraine (STS), the last receipt may be reversed before the next document is registered by that PRRO, including another fiscal receipt or a Z-report. The cashier must therefore account for the sequence of documents even during an open shift.

1. Temporarily stop processing subsequent transactions on this PRRO and open the details of the last receipt.
2. Match its number, amount, and items to the erroneous sale.
3. Perform the reversal and confirm that the reversal document has been registered.
4. If the purchase took place, issue the correct receipt with the actual items, prices, quantities, and payment method, and provide it to the customer.

If no sale took place, no new sales receipt is needed after cancelling the erroneous transaction. If the store has already received payment for an actual purchase, the cashier issues the correct document without charging the customer again.

How to correct the price, quantity, or selected item

The cashier must establish which item the customer purchased, how many units they received, what price applied, and how much money the store accepted. These facts determine whether correcting the documents is sufficient or whether the customer must also be asked to pay the difference or receive a refund.

If the erroneous receipt is no longer the last one, process the cancellation by means of a negative amount and a disbursement receipt. This is a fiscal document for recording the disbursement of funds, also used for this type of cancellation. The form of fiscal cash receipt for disbursement of funds No. ФКЧ-2 (FKCH-2) is established by Section III of the Regulation on the Form and Content of Settlement Documents/Electronic Settlement Documents, approved by Order No. 13 of the Ministry of Finance of Ukraine dated 21.01.2016.

To make reconciliation straightforward, you may fully cancel the erroneous transaction and process the correct actual sale. The cashier links the documents in the accounting records, and the accountant compares the original amount, cancellation amount, and correct amount with the payment actually received. State the error being corrected as the reason for cancellation. If the customer did not return the goods, do not describe the transaction as an actual return of goods.

Illustrative example. A customer bought two units of an item at UAH 240 each and paid UAH 480, but the cashier entered three units for UAH 720. After cancelling UAH 720 and issuing the correct receipt for UAH 480, the result of these documents is UAH 720 − UAH 720 + UAH 480 = UAH 480. No additional payment or disbursement of UAH 720 in cash to the customer is needed in this situation.

If the customer actually overpaid, the owner or an authorized employee agrees with them on a refund of the difference and documents the payment. If the store received less than the amount due, any additional payment must be agreed with the customer. A corrected receipt by itself does not confirm that the customer has already paid the difference.

How to act when the payment method was entered incorrectly

The cashier must find out how the store actually received the money. For cash, reconcile the amount received and any change given. For a card payment, check the transaction status on the terminal or with the acquirer—the institution that provides card payment acceptance. Compare the customer’s report of a debit with the store’s payment transaction data.

The owner or accountant then determines how to cancel the erroneous document: reversal may be possible for the last receipt; if subsequent documents exist, cancel it by means of a disbursement receipt. If a disbursement receipt is used, the cashier cancels the amount under the payment method incorrectly stated on the original receipt and issues the correct sale receipt using the actual payment method. The accountant reconciles cash and non-cash payments separately: the erroneous amount must be cancelled in the corresponding category, and the actual payment must be recorded once. This document correction in itself does not require money to be paid out or received again.

Illustrative example. A customer paid UAH 850 by card, but the receipt shows cash. If the payment succeeded and the purchase remains valid, correcting the fiscal documents should leave one sale for UAH 850 with the correct payment method. The card does not need to be charged another UAH 850, and UAH 850 does not need to be paid out of the cash drawer.

Reversing a fiscal receipt does not by itself confirm that a bank payment has been cancelled. If money actually needs to be refunded or a card transaction needs to be cancelled, the employee responsible for the payout must process it separately under the acquirer’s procedure, retain confirmation, and establish the final status. If the payment status is disputed or unknown, check with the acquirer first to avoid a duplicate charge or unnecessary refund.

What to do about an incorrect item code, tax, or detail

The owner or accountant first determines whether a receipt detail—a separate field on the receipt—is mandatory for this particular seller, item, and payment method. Paragraphs 2–9, Section II of Regulation No. 13 establish the general receipt details and the conditions for displaying them. For example, payment transaction details in lines 12–17 are filled in when a card is used through a terminal connected or integrated with an RRO or PRRO. Tax details depend on the seller’s status and the transaction.

• Incorrect item or materially incorrect name. The cashier establishes which item was actually handed over, and the employee responsible for the item directory in the program corrects its item card before the next sale. A registered receipt is corrected through separate fiscal transactions.
• Incorrect УКТ ЗЕД code (Ukrainian Classification of Goods of Foreign Economic Activity). This is the code for a product subcategory under the Ukrainian Classification of Goods of Foreign Economic Activity. Article 3, paragraph 11 of Law No. 265/95-VR requires it to be programmed for excisable goods—goods subject to excise tax. The employee responsible for the item directory verifies the code for the specific item and corrects its settings. The cashier then processes the appropriate transaction correction.
• Incorrect value-added tax (VAT) or excise tax rate. The accountant determines the correct tax treatment. An employee with access to the settings changes the item’s tax group—the setting the program uses to apply tax. The accountant also determines which tax accounting entries need correction because of the error.
• Incorrect seller name or store address. The owner compares the settings with the registration details. If the seller name or store address in the PRRO register changes, the cashier generates and sends the final Z-report and closes the shift. The owner or authorized employee submits an application in Form No. 1-ПРРО marked “Перереєстрація” (“Re-registration”) under paragraphs 8–10, Section II, and paragraph 4, Section IV of Procedure No. 317. Before issuing receipts with the changed details, they obtain the receipt confirming the result of the application’s processing and make sure the changes have been entered in the register.
• Incorrect date or time, or a missing mandatory detail. The cashier informs the owner, and the employee responsible for the settings resolves the cause. A date or number must not be manually rewritten in a copy of a registered receipt.

Before cancelling a receipt because of a typo in the item name, the owner or accountant must assess whether the item sold can be identified and whether the settlement is shown correctly. Paragraph 3, Section I of Regulation No. 13 allows errors and inaccuracies specifically in an item’s name if they do not distort information about the transaction.

FOPs who are single tax payers and are not registered as VAT payers may use a simplified item name under Article 3, paragraph 2 of Law No. 265/95-VR. It must reflect the consumer characteristics of the item and identify its product group.

This right does not apply to excisable goods; technically complex household goods subject to warranty repair; medicines; medical devices; or jewelry and household goods made of precious metals, precious stones, precious stones of organic origin, and semiprecious stones.

Under paragraph 2, Section I of Regulation No. 13, a simplified name must unambiguously identify the item’s product group under the State Classifier of Products and Services DK 016:2010. Before using such a name, the owner or accountant must match it to the appropriate group and take the listed restrictions into account.

How to correct a transaction after a Z-report

After a Z-report is registered, the previous receipt can no longer be reversed as the last one. To cancel the erroneous transaction, issue a disbursement receipt—the STS provides for this method when subsequent documents exist.

1. The owner or accountant finds the original receipt and records the date the error was discovered.
2. An authorized cashier opens the next shift in accordance with the established procedure. Paragraph 5, Section IV of Procedure No. 317 allows a new shift to be opened on the same day after the previous shift has been closed.
3. The cashier issues a disbursement receipt to cancel the erroneous transaction and, if an actual sale took place, the correct receipt.
4. The accountant links the documents from different shifts in the internal records and compares the original amount, the cancellation, and the correct sale. These records should make it clear why the figures changed.

All new documents are prepared using the actual date and time. The previous Z-report is not rewritten, and its figures are not replaced with corrected ones.

For internal control, the owner may introduce a correction log with the numbers of the original, disbursement, and new receipts. This is an organizational recommendation for the store, not a separate mandatory PRRO reporting form.

How to process an actual return of goods

When a customer returns a purchased item, the cashier identifies the items and quantities, finds the sales details, and issues a disbursement receipt for the relevant transaction. For a partial return, the document shows the items returned. A new sales receipt is needed only if a new purchase takes place.

The employee who accepts the goods records their actual return in the inventory records. The employee responsible for the payout refunds the money and retains confirmation. The cashier provides the customer with the required settlement document in accordance with Article 3, paragraph 2 of Law No. 265/95-VR. The form of the disbursement receipt is established by Section III of Regulation No. 13.

State the actual reason for the transaction in the documents. If the customer kept the item, correcting an error must not create a record showing that the item was actually returned.

What report to prepare about a PRRO error

For internal control, the owner may introduce a report or explanation for every material PRRO correction. The cashier describes the circumstances, and the owner or accountant compares the original receipt, correction documents, payment, and movement of goods. The report records the explanation of these events; fiscal cancellation and the correct receipt are processed separately.

Include the following in the internal document:

• the date and place of preparation, FOP details, store, and cashier details;
• the fiscal numbers of the PRRO and the original receipt, and the transaction date, time, and amount;
• what was entered incorrectly and what the correct details are;
• funds actually received or refunded, the payment method, and the actual movement of goods;
• the numbers of the cancellation and correct sale documents, and confirmation of bank transactions, if any;
• the reason for the error and the signatures of the cashier and the person who reconciled the correction.

Keep these details with the related receipts and payment confirmations so that the sequence of events can be reconstructed. The contents and signatures described here are a practical method of internal control. There is no universally approved form for this kind of internal PRRO report.

How to prepare a PRRO report in light of STS requirements

When cancelling an erroneous amount or payment method through a PRRO, the owner arranges for the cashier or materially responsible employee—the employee responsible for safeguarding entrusted funds or goods—to prepare a report. The report states the erroneous amount and the details of the original receipt. This PRRO procedure is set out in the STS explanation on reports; paragraph 8, Section III of Procedure No. 547 directly regulates hardware RROs.

For an actual return of goods through a PRRO where more than UAH 100 is paid to the customer, the cashier or materially responsible employee prepares a report on the disbursement of funds to meet this STS requirement. The report states the details of the document establishing the customer’s identity, information about the goods, the payout amount, and the number, date, and time of the original receipt.

The owner ensures that both types of reports are kept for three years with the documents for the relevant transaction and provided to the supervisory authority during an inspection.

Which reports are mandatory for a hardware RRO

If the store uses a hardware RRO, apply paragraphs 7–8, Section III of the Procedure for Registration and Use of RROs Used to Register Settlement Transactions for Goods (Services), approved by Order No. 547 of the Ministry of Finance of Ukraine dated 14.06.2016. Under these provisions, an erroneous amount is cancelled by a negative amount, and the “сторно” (“reversal”) operation is prohibited for this purpose. This prohibition applies to hardware RROs and does not automatically extend to PRROs.

For a hardware RRO, a report on the disbursement of funds is mandatory when the refund exceeds UAH 100. It must contain the details of the document establishing the customer’s identity, information about the goods, the payout amount, and the details of the original receipt.

Separately, paragraph 8 provides for a report when cancelling an erroneous amount or payment method. It states the erroneous amount and the document details. These reports are kept for three years and provided during an inspection.

How to correct a cash-in or cash-out operation

A cash-in and a cash-out record cash movements that are unrelated to payment for a purchase. For example, a cash-in registers the amount of cash at the point of sale before the first settlement transaction after a Z-report. The purpose of these operations is established by paragraph 9, Section IV of Procedure No. 317.

The cashier corrects an erroneous PRRO cash operation under the procedure explained by the STS:

• an erroneous “службова видача” (“cash-out”) is corrected by a “службове внесення” (“cash-in”) for the same amount;
• an erroneous “службове внесення” (“cash-in”) is corrected by a subsequent “сторно” (“reversal”) operation registered on the fiscal server.

The cashier then counts the cash, and the owner compares the actual amount with the recorded balance and cash movement documents. To cancel an erroneous sale or process an actual refund to a customer, the relevant settlement documents must be issued; cash-in and cash-out operations serve a different purpose.

What to do if the connection drops during fiscalization

A connection error message does not mean that the server failed to register the receipt. The cashier first restores the connection, retrieves document details from the server using the PRRO, and compares them with the program’s transaction log. Reprocessing a sale or debiting money again before checking its status can create a duplicate.

If the server has already assigned a number, but the response did not reach the PRRO and the transaction completed offline with a different number, the special procedure for resolving a duplicate by reversal under paragraph 11, Section V of Procedure No. 317 applies. The document must contain the numbers of the receipt being reversed and the receipt it duplicates. Before cancelling anything, the cashier must identify both numbers.

Requirements for offline operation

Offline is a mode of operation without a connection to the fiscal server, using a range of fiscal numbers obtained in advance. Under Article 5 of Law No. 265/95-VR, the general limits are 36 consecutive hours and 168 hours during a calendar month. Paragraph 13, Section II of this Law allows these time limits to be exceeded during martial law or a state of emergency, or in circumstances of force majeure. The technical limits of the particular program must be considered separately: a legal exception does not by itself ensure that the program can operate without limits.

The owner or employee responsible for the PRRO must monitor the remaining permitted time using the PRRO or the Electronic Cabinet. Under paragraph 10, Section V of Procedure No. 317, the offline operating time also includes the interval between the end of one offline period and the start of the next if no settlement document is registered online on the server in between. Restoring the connection by itself does not reset the clock.

Offline settlements require an obtained range of unused fiscal numbers. If the owner indicated in the registration application or during PRRO operation that they refuse offline settlements, they must first change that decision by submitting the relevant application. Until then, settlements through this PRRO must not be processed while the connection is down.

The owner must also ensure that the certificates for the electronic signatures used to sign documents are valid. Under paragraph 3, Section V of Procedure No. 317, the program must warn of an expiring certificate at least 168 hours in advance. If the cashier’s certificate expires during offline operation, the program must support signing the relevant documents or package for transmission with a valid key belonging to a senior cashier or manager. The employee responsible for the PRRO must find out in advance how to use such a key in the program and ensure that the key holder’s certificate details have been entered in the PRRO register.

The cashier must make sure that every receipt created without a connection to the fiscal server carries a mark indicating offline operation. This is required by Article 3, paragraph 16 of Law No. 265/95-VR and paragraph 5, Section V of Procedure No. 317.

If the shift must be closed while operating offline, the cashier generates a Z-report after the last settlement receipt of that shift. Before the first transaction in the next shift, they generate a message indicating that it has opened. The loss of connection does not remove the obligation to generate a report for a shift in which settlements were processed. The cashier must ensure that the documents for the previous and next shifts are generated in this order, in accordance with paragraphs 7–9, Section V of Procedure No. 317.

Once the connection is restored, the employee responsible for PRRO operation must monitor document transmission:

1. Make sure the PRRO sends the server, within one hour, a package containing messages in Form No. 4-ПРРО about the start and end of offline operation and the offline documents created.
2. Monitor the transmission of offline receipts before transmitting the electronic fiscal report or fiscal report receipt for the day they were created. Article 5 of Law No. 265/95-VR establishes this sequence.
3. Keep the documents in the PRRO until delivery is confirmed.

What to do if the PRRO itself is malfunctioning

1. On the day the malfunction is discovered, the owner or authorized employee sends a notification in Form No. 2-ПРРО to the supervisory authority, the PRRO manufacturer, and/or a service center, if one is available.
2. The cashier stops processing settlements through the malfunctioning PRRO. A properly registered backup RRO may be used for settlements.
3. After the malfunction is fixed, the owner submits an application in Form No. 1-ПРРО marked “Відновлення роботи” (“Resumption of operation”) and checks the result of its processing.

Under paragraph 12, Section II of Procedure No. 317, if an application to resume operation is not received within a month after the malfunction notification, an entry cancelling the PRRO registration will be added to the register.

How to verify the fiscal receipt and the correction result

Open the STS fiscal receipt search service or use the receipt’s QR code. Have the document’s fiscal number, the cash register’s fiscal number, the date, time, and amount ready for the search. Compare the data found with the store transaction.

For an offline document, account for its transmission after the connection is restored. If the full document does not appear in the search before transmission is complete, first check its transmission status. Do not immediately process the sale again because the document is missing from the search. Even if the receipt is found, its details must still be checked for accuracy.

After correction, the owner or accountant compares the related receipts, payment confirmations, and inventory entries. Make sure that:

• the erroneous transaction itself was cancelled and the link between the documents has been retained;
• the correct receipt reflects the actual purchase and was provided to the customer;
• there is no second valid sale or duplicate charge for the same purchase;
• the documents explain the actual amounts of cash, card payments, and refunds;
• the quantity of goods in the records matches the actual handover and return;
• the cause of the error in the item directory or settings has been resolved.

How to reverse an erroneous receipt in Torgsoft PRRO

“Програмний РРО” (“Software RRO”) is an additional paid Torgsoft option, billed annually for each fiscalization workstation; current commercial terms are available at the link. The option is compatible with Start, Ultra, and Terminal licenses. Before use, the owner ensures the option is activated, a valid qualified electronic signature (QES) is available for signing electronic documents, the PRRO and cashiers are registered, and items and taxes are configured. Offline settings are prepared in advance. The option’s technical limits are 36 hours per session and 168 hours per month; these must be observed even where the law permits the general offline operating limits to be exceeded.

In Torgsoft, receipt reversal is available during an open shift only for the last registered settlement receipt. The cashier takes the following steps:

1. Open “Налаштування — Програмний РРО — Операції з чеками — Сторнування чека” (“Settings — Software RRO — Receipt operations — Receipt reversal”). This action is also available in the “Фіскальний реєстратор” (“Fiscal registrar”) group of the “Реалізація” (“Sale”) form—the sales processing window.
2. In the confirmation window, compare the details with the erroneous transaction and click “Так” (“Yes”).
3. Open the “Аналітика з програмного РРО” (“Software RRO analytics”) tab. The original receipt should receive a cancellation status, and the next entry should show the reversal.
4. Check the fiscal number of the separate reversal document and its reference to the cancelled receipt.
5. In the “Аналіз продажів фіскального товару” (“Fiscal item sales analysis”) form, find the reversed document. It is marked “Немає чека” (“No receipt”).

How to reprocess a sale if the customer has already paid by card

After reversal, the owner or accountant compares the payment and inventory entries with the actual movement of funds and goods in the relevant accounting center—the store or warehouse in Torgsoft. Before reprocessing, determine which original entries remain in the records and need correction so the payment and item deduction are not duplicated. Data exchange between Torgsoft and a bank terminal requires the separate paid “Інтеграція з банківським терміналом” (“Integration with a Bank Terminal”) option and a configured connection.

The option is billed annually for each computer or device; current commercial terms are provided at the link. Before connecting, the owner checks the terminal model and protocol with the bank and confirms the equipment’s compatibility and required settings with Torgsoft. If the customer has already paid through a connected terminal, the cashier changes the payment settings in the “Реалізація” (“Sale”) form so the program does not send another debit request:

1. If “Автоматична оплата на розрахунковий рахунок” (“Automatic payment to the settlement account”) is enabled, disable it in the “Реалізація” (“Sale”) form using the “Додатково” (“More”) menu to open the payment settings.
2. In the “Оплата” (“Payment”) window, disable the terminal connection.
3. Before reprocessing, the accountant must determine how to correct the original payment and item deduction entries. If the procedure in the program is unclear, the owner contacts Torgsoft technical support with the numbers of the related documents and asks how to issue the correct receipt without recording the payment or deducting the goods again.
4. After determining and making the required accounting corrections, issue the correct receipt with the actual payment method and the terminal connection disabled. The accountant compares the result with the original payment confirmation: the records should show one payment and the actual quantity of goods handed over.
5. Before the next regular sale, restore the bank terminal connection if the store uses it to debit funds.
6. Restore the “Автоматична оплата на розрахунковий рахунок” (“Automatic payment to the settlement account”) setting to the state the store needs.

When an error may result in a fine

To assess the risk of a fine, the owner or accountant must identify the specific violation: a settlement for less than the full amount, failure to process a settlement through the required RRO or PRRO, failure to issue the relevant settlement document, or another violation. Article 17, paragraph 1 of Law No. 265/95-VR provides, for the violations it specifies, for a penalty of 100% of the sale amount involving the violation for the first violation and 150% for each subsequent violation.

When assessing a transaction, take into account the seller’s obligations under Article 3, paragraphs 1, 2, 7, 9, 11, and 16 of Law No. 265/95-VR. These penalties do not automatically apply to every typo. Under paragraph 3, Section I of Regulation No. 13, the absence of a mandatory detail or failure to meet a document’s purpose affects whether it is recognized as a settlement document. An exception is provided for inaccuracies in an item name that do not distort information about the transaction.

If the error concerns an excisable good, the accountant must separately assess compliance with the requirements for programming its name, product subcategory code, and price, and for recording quantities. Article 17, paragraph 7 provides a penalty of 300 non-taxable minimum incomes of citizens for transactions processed without properly programming this data. This is a statutory calculation unit used to calculate the penalty.

Paragraph 14, Section II of Law No. 265/95-VR provides exemption from liability for violations of its requirements in the sale of goods or provision of services committed from 1 October 2023 onward: in temporarily occupied territories, through the date occupation ends; in areas of active hostilities, through the date hostilities end; and in areas of possible hostilities, through the date the possibility of hostilities ends. The exemption does not apply to violations of settlement procedures in the sale of excisable goods. The accountant must find the store’s location in the official list and compare the violation date with the end date set for the relevant category to determine whether the exemption covers the transaction.

A documented correction and internal report help explain the actual circumstances, but do not by themselves guarantee exemption from liability for a violation that has already occurred.

Legislation and official explanations

• Law of Ukraine “On the Use of Registrars of Settlement Transactions in Trade, Public Catering and Services” dated 06.07.1995 No. 265/95-VR: Article 2; Article 3, paragraphs 1, 2, 7, 9, 11, and 16; Article 5; Article 17, paragraphs 1 and 7; Section II, “Final Provisions,” paragraphs 13–14.
• Procedure for Registration, Maintenance of the Register and Use of Software Registrars of Settlement Transactions, approved by Order No. 317 of the Ministry of Finance of Ukraine dated 23.06.2020: Section II, paragraphs 7–12; Section IV, paragraphs 2–9; Section V.
• Regulation on the Form and Content of Settlement Documents/Electronic Settlement Documents, approved by Order No. 13 of the Ministry of Finance of Ukraine dated 21.01.2016: Section I, paragraphs 2–3; Section II, paragraphs 2–9; Section III.
• Procedure for Registration and Use of Registrars of Settlement Transactions Used to Register Settlement Transactions for Goods (Services), approved by Order No. 547 of the Ministry of Finance of Ukraine dated 14.06.2016: Section III, paragraphs 7–8.
• STS explanations: reversal of the last receipt and cancellation by means of a disbursement receipt; refunds and preparation of reports; correction of cash-in and cash-out operations.

Start by finding the erroneous receipt: the cashier must record its fiscal number, determine whether other documents follow it, and check the actual payment. These details make it possible to choose a cancellation method, issue a correct receipt if needed, and reconcile the result with the store’s funds and goods.