How to correct incorrect fiscal receipts?

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The receipt is the basic document confirming the sale in the case of natural persons who do not conduct business activity. The problem occurs when it contains errors. How to correct incorrect receipts?

A receipt as a document confirming the sale at the cash register

The document from the cash register confirming the sale is a fiscal receipt, printed by the cash register after recording the sale. The fiscal receipt is understood as the fiscal document from the sale printed for the buyer by the cash register at the time of sale. Taxpayers who keep records with the use of cash registers are required to perform activities specified by law, i.e. to print a fiscal receipt for each sale or to issue a VAT invoice and to issue a printed original to the buyer.

The fiscal memory of the cash register is a device that enables permanent one-time recording of data allowed by the cash register program without the possibility of their liquidation and multiple reading of the data that are indelible without destroying the device itself. Thus, the cash register, in particular the fiscal memory of the cash register, have been constructed in a way that prevents any interference by the taxpayer in the recorded data.

Due to the above, the data once entered into the cash register (transaction completed with printing the receipt) are no longer subject to modification. However, the inability to interfere with the fiscal memory of the cash register does not mean that the transaction itself cannot be corrected, as it is the cash documentation of the transaction that is not subject to correction, and not the sale transaction itself. Fiscal receipts in the new JPK_V7 must be shown collectively on the basis of daily or monthly periodic reports from the cash register and marked with the symbol "RO".

How to correct incorrect receipts already issued to the customer?

Issues related to the manner of keeping records with the use of a cash register are governed by the provisions of the Regulation of the Minister of Finance on cash registers. The rules of conduct, when the receipt contains errors, are set out in § 3 sec. 4 of the Regulation. Pursuant to the aforementioned provision, in the event of an obvious mistake in the records, the taxpayer shall immediately correct it by including in a separate record:

  1. incorrectly recorded sales (gross sales value and output tax value);

  2. a short description of the cause and circumstances of the mistake and the attachment of the original fiscal receipt confirming the sale in which there was an obvious mistake.

As you can see, the right to correct has been limited to situations where errors are related to "Obvious mistake". The regulations do not contain a definition of an obvious mistake. An attempt to define it was made by the Director of the Tax Chamber in Warsaw in an individual interpretation of February 12, 2014, ref. No. IPPP2 / 443-1213 / 13-5 / KOM, where indicated:

"(...) § 3 (5) of the Regulation specifies how to correct the records in the event of an obvious mistake. An obvious mistake should be understood as such a mistake that occurs at the time of sale or immediately after it. An example of such a mistake may be e.g. a mistake in the quantity of the goods - the seller, by spending e.g. 1.5 kg of apples, records 15 kg of fruit at the cash register or a mistake in the price of the goods, the seller, for example, when issuing bread, instead of the gross price, PLN 2 will be charged at the cash desk by PLN 20. in a situation where the seller records the sale of goods at the cash register, which was not there - e.g. the customer buys tomatoes, pears and potatoes, and the seller also records onions. in the amount of 8%, it will charge a rate of 80%, and therefore a rate that is not provided for in the applicable regulations, a non-existent rate.

An obvious mistake is therefore a mistake that is easy to notice, and the obviousness of a mistake, understood as a definition of inaccuracy, comes to everyone without the need for additional findings or documents (...) ”.

Importantly, at the time of noticing an obvious mistake, the original receipt should be collected from the customer, and then the sale should be correctly recorded at the cash register. On the basis of additional records, together with the original receipt, the taxpayer reduces the tax base.

Example 1.

The taxpayer checked the sale of cigarettes in the number of 100 cigarettes instead of one at the cash register. In such a situation, we are dealing with an obvious mistake.

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A mistake over time

In a situation where incorrect information in the records kept with the use of cash registers is not disclosed at the time of sale, but after some time after the sale, there is no obvious mistake. After some time from the sale, it is not possible to find errors in the records kept using cash registers (e.g. regarding the type of goods, its quantity, gross sales amount, tax rate) without the need to appeal, analyze other documents held by the taxpayer or applicable regulations on the date of sale.

The provisions of the VAT Act and the secondary legislation do not contain regulations on how to proceed in such a situation. However, the lack of legal regulations in this respect may not deprive the taxpayer of the possibility of making adjustments, if it is possible to prove that the turnover from a given transaction was different than the amount shown on the receipt.

As indicated earlier, the cash register does not allow you to correct the data stored in the fiscal memory (i.e. after printing the receipt). Such a correction should be made using other accounting devices. For this purpose, use the so-called records of corrections. Tax regulations do not specify what they should look like, so records of corrections in various forms are kept. The record of corrections in the JPK_V7 file should be marked with the symbol "RO" in the same way as the total periodic report from the cash register.

Keeping a register of corrections

In accordance with the guidelines of the Minister of Finance, it is recommended to keep a register of corrections, in which all events related to the turnover adjustment should be recorded. Such records do not have a specific formula, but it is advisable that they contain at least the data necessary to determine the reasons for the correction, and the entries therein allow to determine the correct amount of turnover and tax due.

The register of corrections kept should contain at least:

  • taxpayer data - with address,

  • NIP (tax identification number),

  • data of the cash register to which it relates - numbers: registration, unique and factory,

  • receipt number to be corrected,

  • product data (with VAT rate),

  • the reasons for the correction,

  • sales value before correction,

  • sales value after adjustment.

The taxpayer sets up the records himself. There are no fixed patterns.

This position is also confirmed by the tax authorities, an example of which is the letter of the Director of the Tax Chamber in Warsaw of May 14, 2014, file ref. IPPP2 / 443-240 / 14-2 / ​​KOM, where we can read:

(...) The prohibition of changing the contents of the receipt is only a condition for the use of cash registers and it may not change the principle resulting from Art. 29a paragraph. 1 and 10 of the Act, because the turnover is the amount actually due, and not the amount shown on the fiscal receipt.

Therefore, since the cash register does not allow the correction of data stored in the fiscal memory (i.e. after printing the receipt), such correction should be made using other accounting devices.

In this case, the so-called records of corrections, from which the amount of sales correction and output tax assigned to a specific receipt must be exactly. Such records do not have a specific formula, but it is advisable that they contain at least the data necessary to determine the reasons for the correction, and the entries therein allow to determine the correct amount of turnover and tax due (...).

How to book a record of errors on the cash register in the wfirma.pl system?

In order to enter the records of errors on the cash register in the wfirma.pl system, go to the tab REVENUE »OTHER REVENUE» ADD OTHER INCOME »SALE. In the revenue adding window, select NO CONTRACTOR and complete the amounts from the records with a minus sign. Additionally, in the ADVANCED tab, in the TYPES OF SALE JPK V7 field, select RO.