Only reductions in the number must be shown as a line correction.
X and Z reports must state the number of line corrections broken down per type and amount; see Section 2-8-2(s) of the Cash Register System Regulation; see Section 2-8.3.
The Directorate of Taxes has issued the following remarks concerning the provision:
“An example of a line correction type is ‘miskeying’. It will typically be miskeyings that are corrected before the sales receipt is printed out. An example of this is the item being incorrectly registered twice, or the wrong item being registered.”
The Directorate of Taxes assumes that an increase in number should not be seen as miskeyings, or as a correction which should be included in the electronic log.