How should registration errors concerning the type of means of payment be corrected?

If an error is discovered in connection with the daily settlement after a Z report has been run, it will be included as part of the daily settlement. If the error is discovered after a receipt has been printed out for the customer but before the daily settlement, a return receipt and a new sales receipt for the customer must be printed out. Alternatively, a correction voucher can be printed out which only corrects the incorrectly registered means of payment. The incorrect registration of a means of payment and the new means of payment must be stated in the documentation, and there must be a reference to the sale receipt’s number. The documentation must be printed out and offered to the customer.

Among other things, a Z report which is extracted in connection with the daily settlement must state the number of cash sales and amounts broken down between each means of payment; see Section 2-8-2(g) of the Cash Register System Regulation; see Section 2-8-3.

The draft consultation document for new provisions in the Bookkeeping Regulation proposes the following new provision in Section 5a-14 concerning daily settlements:

“At the end of the day, a Z report must be prepared from each point of sale. The Z report must either be printed out on paper or stored electronically in the cash register system, so that it can be printed out on paper at any time.

Similarly, a report must be prepared at the end of the day for each individual payment terminal covering the payments and withdrawals that have been registered.

The cash holding must be counted and reconciled against the information in Z reports. Information from payment terminals concerning payments made using bank cards must be reconciled against the corresponding information in the Z report. Any discrepancies must be explained. The reconciliation must be performed for each individual point of sale. If the points of sale are operated by several operators who each have their own cash register drawer, the reconciliation must be performed for each individual operator.

The name of the person who counted the cash holding and reconciled the cash sales must be stated.”

Any discrepancies that are identified, including incorrect means of payment, will then become part of the daily settlement and must be indicated in the reconciliation, regardless of whether the reconciliation is carried out on a paper-based form or electronically.

As regards incorrect registrations of means of payment which are discovered before a Z report has been run, e.g. when printing a sales receipt for the customer, this can be corrected in one of the following ways:

1. a return receipt is extracted which reverses the original sales receipt in full, and a new sales receipt is then extracted with the correct means of payment,

2. a receipt which only corrects the means of payment is extracted.