When shopping, it sometimes happens that at the checkout it turns out that the product has a completely different price, has been incorrectly loaded or the customer has changed his mind and does not want to buy it. Until the goods are stamped on the cash register, resignation is very simple. When an item is introduced and the customer changes their mind, it must be recalled. Some retailers say it’s complicated that it can’t be done. How is it really? Can the goods that will be introduced at the cash register be withdrawn or not?
When selling goods to non-business individuals, each such transaction must be recorded at a special cash register called a cash register. This registration should end with the issuance of a fiscal receipt, which for the customer is a proof of purchase and for the seller a proof of sale. Revenues registered in this way are recognized in the Tax Book of Income and Expenses on the basis of periodic reports – daily or monthly.
It must therefore be remembered that each transaction must be recorded at the time it occurs, and then recorded in the statement.
There are many different reasons why you need to cancel a receipt. On the one hand, these are the reasons on the customer’s side, i.e. those mentioned in the introduction, such as resignation from the transaction, a different price on the shelf and a different price when punching the goods on the cash register, or incorrect entry of the goods or its quantity.
The reasons may also be with the seller himself. These types of events include:
- Incorrect input of VAT rates;
- Wrong record dates;
- Wrong sales amounts;
- Wrong number of goods or services.
In either case, the receipt must be canceled and the sale re-entered correctly.
The main problems, however, are that incorrectly entered information cannot be recalled by pressing a button on the device, or by entering a function. Cash registers don’t have these kinds of options. Canceling and withdrawing a wrongly issued document is done in a slightly different way.
Before discussing how to withdraw or cancel an incorrect receipt, you should know that taxpayers who keep a register of transactions with a cash register are also required to keep two additional registers. One of them is the register of returns and complaints, the other is the register of errors and mistakes. The first one is used to record complaints and returns of purchased goods when the transaction actually takes place, but the customer is not satisfied with his purchase for some legitimate reason.
The second register is used to correct entries from the cash register when there are errors or mistakes.
The way these registers are kept is left to the discretion of the traders. However, the regulations regulate the data and information that should be included in them.
The cancellation of a receipt is possible if the gross value of a given product and the amount of tax on incorrectly recorded sales are entered in the register of errors and mistakes. The second piece of information is a brief description of the causes, nature and circumstances of the error. It is also very important to attach to this record the original new receipt and the original canceled receipt. You also have to remember to refill the originally incorrectly filled sale again, but correctly.
It is also necessary to properly mark this amendment in the KPiR. First, you must enter the total revenue for a given billing period. Then enter the amount from the incorrect receipt. It can be marked with a “-” sign or in red and described as “sales adjustment at the cash register month / year”.
In conclusion, it is true what customers sometimes hear in the store that there is no such function to reverse a loaded sale. This does not mean, however, that in the event of an error or mistake, the issued receipt cannot be withdrawn. It is possible and the detailed regulations clearly explain and describe it.