Is it mandatory to have a spare fiscal device (so-called reserve cash register)?
May 3, 2018
What is the difference between a fiscal and non-fiscal receipt?
November 3, 2019
Can I cancel a receipt at the cash register?
Making a mistake when issuing a receipt can happen to anyone. It's important to know how to record it. This article will explain whether it's possible to cancel an incorrectly issued receipt and how to prepare a report for accounting purposes if there's an error on a fiscal receipt. We encourage you to read it.
When can you cancel a receipt at the cash register?
Attention - this is important! Cash register receipt can be canceled only if it has not been completed yet. Once a receipt has been saved in the fiscal device's memory, it cannot be reversed or deleted using the "delete" function. According to regulations, a transaction recorded on a fiscal cash register cannot be "corrected" using the fiscal device's functions. So what should you do?
If a receipt is incorrectly printed, an appropriate report should be prepared and forwarded to accounting, which will then deduct the appropriate amount. We'll discuss this further in this article.
Have questions? Ask our expert!
In what situations can we talk about „cancelling” a receipt?
The possibility of “cancelling a receipt”, understood as making corrections in the records, applies to the following situations:
- when the receipt contains an obvious error (e.g. incorrect amount, incorrect VAT rate or incorrect number of items sold);
- if after issuing a receipt the customer returns the goods or files a complaint,
- when there is a need to include a correction in the JPK_V7 file (if applicable).
The situations described above do not mean the physical removal of the receipt, but rather the making of the above-mentioned corrective entries in the fiscal records structures.
What to do if a receipt contains an „obvious error”?
Let's start with what we mean by an "obvious error." An obvious error could be, for example, an error when entering the transaction value. This could be a typo in the amount—for example, if we entered PLN 30 instead of PLN 300—the incorrect VAT rate, the incorrect date, or some other error that doesn't require a resolution of the transaction's substance. In such cases, a correction should be made by entering it in the appropriate fiscal records. The next step is to re-enter the correct transaction data at the cash register.
How to keep records of errors and what should they include?
For each incorrectly recorded receipt, an entry must be made in the evident errors register. This register must include the following information:
• number and date of the incorrectly issued receipt,
• gross amount and VAT of the incorrect receipt,
• a brief description of the cause of the error and the circumstances,
• be sure to attach the original of the incorrectly issued receipt to this record.
There is no requirement to prepare a separate "receipt cancellation" report. An entry in the error register is sufficient.
What's next – how to record the correction in the books (KPiR)?
Corrections to receipts should also be recorded in the Revenue and Expenditure Ledger (KPiR). How do you do this? We'll tell you:
1. First of all in the income column the amount of total revenue from the periodic report (e.g. monthly or daily) should be included.
2. In the same column you need to enter minus the gross amount incorrect receipt with the note “EP mm/yyyy” (EP = error record, month/year).
3. In the operation description column, for example, you can enter: “Sales correction at the cash register mm/yyyy”.
This will correct the income for the incorrect entry.
What to do when a customer returns goods or files a complaint?
Does a return or complaint allow the receipt to be cancelled?
Yes, when returning or making a complaint about a purchased product, you must make sales adjustments. In such situations, the entrepreneur makes an entry in records of returns and complaints (not a record of errors).
What information should be included in the returns and complaints records?
The following should be entered in the returns and complaints register:
• original receipt number or sales ID,
• gross amount and VAT of the refunded/claimed transaction,
• reason for return or complaint,
• date and other circumstances of the operation.
Only on the basis of this record can the correction be included in the books and (if applicable) in the new JPK_V7 file.
How to mark a sales correction in the JPK_V7 structure?
If you are required to record in the JPK_V7 file, you mark the sales correction in the accounting section of the fiscal report related to the receipt correction (e.g. due to errors, returns or complaints). It should be marked with the code RO (internal report).
In systems used for recording (e.g. in invoicing programs with cash register integration), there is often an option to choose from „"RO"” as the record type for a given correction.
Summary of the receipt correction process with an example
Let's imagine that a salesperson at a coffee shop sold a latte, but instead of PLN 26, he accidentally "charged" PLN 226. Unfortunately, the salesperson only noticed this error after printing the receipt.
Let us once again examine what should be done in such a situation:
First, we enter the correct transaction at the cash register (PLN 26) and print a new receipt for the customer.
Then we make an entry in the register of obvious errors, where we include information about the incorrect receipt (amount PLN 226 + taxes, number, description of the reason).
We attach the original of the incorrect receipt.
In a given month, we make an entry in the KPiR containing:
• total revenue from the report,
• minus PLN 226 as a correction (with the note EP mm/yyyy).
If the company uses JPK_V7, the correction entry is marked as RO.
Finally, we would like to remind you of an important thing - remember that as long as the receipt has not yet been "closed"„ - saved in the device memory, you can cancel it at the cash register and avoid additional formalities. Therefore, it is good practice to carefully read the receipt data before saving and printing it.
