Error accrual of tax on the last operation is impossible. Schemes for correcting old mistakes

When the duty of a tax agent is terminated in connection with the submission to the tax authorities of information about the impossibility of withholding personal income tax, the question arises: how to fix this fact in the program "1C: Salary and personnel management 8" so that subsequent calculations are carried out correctly? In the proposed article, the 1C methodologists cite step by step instructions, which will help you set up the program "1C: Salary and personnel management 8" and keep the subsequent accounting of personal income tax accruals and deductions without errors.

If the tax agent cannot withhold personal income tax

The inability to withhold personal income tax from an individual taxpayer may occur, for example:

• when paying income in kind, including gifts worth more than 4,000 rubles, if in the future the individual was not paid any income in cash;
• in the event of income in the form of material benefits;
• when paying the amount owed wages on the basis of a court decision (in the amount determined by court decisions).

Payment of personal income tax at the expense of tax agents is not allowed (clause 9, article 226 of the Tax Code of the Russian Federation).

Example

Here is a step by step procedure:

Personal income tax debt for an employee is reflected in accumulation registers personal income tax calculations with a budget And .

Document registered an entry in the accumulation register Mutual settlements with employees of the organization(Fig. 1).

Rice. 1

As a result, the report Summary of accruals and deductions by organization the amount of calculated tax, which there is nothing to pay, will be reflected in section 5 Balance in the column Debt for employees at the end of the month(see Fig. 2).

Rice. 2

To correct this entry, we will enter the document into the database :

1. Let's look at the state of the accumulation register Mutual settlements with employees of the organization(Fig. 1). From the document by which personal income tax was accrued - Payroll for employees of the organization- go to registry Mutual settlements with employees of the organization(menu Action -> Go).

2. Enter new document Correction of accumulation register entries: on the menu Setting set the register flag that we are going to edit. In our case, this Mutual settlements with employees of the organization. We add a line. It is important that when entering information, the date and amount values ​​​​exactly correspond to paragraph 1. The date of the document is a period. Type of movement Coming, tax amount plus, fields "nature of payment" And "payment method" leave blank (similar to the existing entry in the register). We carry out the document (Fig. 3).

Rice. 3

Mutual settlements with employees of the organization(Fig. 4).

Rice. 4

Tax payment record in the accumulation register personal income tax settlements with the budget(Fig. 5) was formed during the document Payroll for employees of the organization if the flag is set When calculating personal income tax, take the calculated tax into account as withheld in Accounting Settings.

Rice. 5

Automatically generated string of the form Retention does not correspond to reality. It was impossible to keep. Using the document Correction of accumulation register entries adjust the state of the accumulation register for this employee personal income tax settlements with the budget by setting the type of movement - Consumption and the amount of tax minus. Pay attention to dates. The dates of the adjusting entry must exactly match the dates of the register entry. But not all fields of this register are available for filling from the document. After posting the document, go to the accumulation register personal income tax settlements with the budget and fix the newly added line - in the field "line type" you need to set Retention. Fill in the field Separate division. When filling out the corrective line, make sure that the same fields are filled in it as in the corrected one.

See what the register looks like now personal income tax settlements with the budget(Fig. 6).

Rice. 6

If there is a tax overpayment

Overpayment of personal income tax could arise in a number of cases, for example:

• when changing the status of a tax resident;
• if the property deduction began to be applied later than the date of notification;
• there was a recalculation of standard deductions;
• recalculation of wages of the previous period.

In some cases, it is impossible to refund personal income tax due to the fact that the fact of overpayment of tax was revealed after the dismissal of the employee or only the tax authority has the right to a refund. The employee may also report that he intends to contact the tax authority and file a 3-NDFL declaration in order to reimburse the excess withheld tax.

To stop an attempt to calculate negative personal income tax in the program, you need to adjust the accumulation registers personal income tax settlements with the budget And Mutual settlements with employees of the organization according to the algorithm described in the example above.

Please note that if there is a need to cancel the completed adjustment of register entries, then it is not enough to mark the adjustment document for deletion. You need to delete all marked objects.

L.A. Elina, economist-accountant

Schemes for correcting old mistakes

How to correct a past period error in accounting, taxes and insurance premiums, taking into account both official and unspoken rules

Mistakes are annoying in and of themselves. And if they can also be fined for them, it’s not fun at all. Fines can be avoided if everything is corrected in time and correctly. This article is about correcting past mistakes. Since with current periods, as a rule, there are no difficulties.

Correcting last year's mistakes in accounting

The new Accounting Law did not change anything in this matter. Thus, it is necessary to correct the mistakes of past years according to the familiar scheme.

1clause 6 PBU 22/2010; 2clause 3 PBU 22/2010; 3clause 14 PBU 22/2010; 4clause 9 PBU 22/2010; 5sub. 2 p. 9 PBU 22/2010; 6pp. 6-8 PBU 22/2010

Correcting tax errors

By errors, we will understand the incorrect calculation in the declaration (already submitted by you to the inspection) of any amounts that affect the calculation of tax. If you find any inaccuracies in the accounting before filing the declaration, then just correct them before it is drawn up.

A universal way to correct errors is to submit an updated declaration for the period in which the error was made (hereinafter referred to as the “erroneous” period). Therefore, we immediately want to draw attention to the features of compiling and submitting an updated declaration to the inspection:

• it must be drawn up in the form that was in force at the time the error was made and paragraph 5 of Art. 81 Tax Code of the Russian Federation;
• on the title page of the declaration, the number of the adjustment must be indicated;
• the revised declaration should include not only corrected data, but all indicators, including those that were initially correct;
• inspectors often recommend attaching a cover letter describing the current situation and copies of payments confirming the payment of arrears and penalties (if such payment was required, for example, to avoid a fine in paragraph 4 of Art. 81 Tax Code of the Russian Federation).

However, the specific procedure for correcting an error depends on the type of tax and on what the error led to: an underestimation of the tax amount or its overestimation.

Mistakes that underestimated the tax

If, as a result of an error, the tax amount was underestimated, then adjustments must be made according to the following scheme. And it doesn't matter what kind of tax you underestimated.

1pp. 2, 3 art. 81 Tax Code of the Russian Federation

(1) There is no deadline for submitting an amended declaration. However, there will be no penalty for understating the tax only if the error is discovered and corrected before the inspectorate itself found such an error or appointed an on-site tax audit for this period. sub. 1 p. 4 art. 81 Tax Code of the Russian Federation

If you file a clarification, but before that you do not pay the arrears and penalties, then you may be fined for late payment of tax. sub. 1 p. 4 art. 81, art. 122 Tax Code of the Russian Federation. True, filing a clarification in this case may be a mitigating circumstance, referring to which, you can reduce the fine sub. 3 p. 1 art. 112 of the Tax Code of the Russian Federation; Decrees of the Federal Antimonopoly Service of the Moscow Region of July 16, 2012 No. A40-90732 / 11-91-391, of May 22, 2012 No. A40-41701 / 11-91-182; FAS SZO dated May 22, 2012 No. А05-8232/2011.

Errors that overestimated the tax

Mistakes that led to overpayment of taxes may not be corrected at all, because this way you will not make the budget worse. But correcting such mistakes is beneficial to the organization itself - why waste money in vain?

If you make any corrections to the tax calculation, you must be able to prove in the event of a documentary check that the tax base of the previous period was calculated incorrectly. This means that you should not just have documents confirming specific income or expenses. You need to have all other primary documents that were taken into account when calculating the tax for the year in which the error was made.

Features of correcting errors depend on the type of overestimated tax.

income tax And VAT can be corrected in two ways: either by submitting a clarification, or by correcting them with the current period. But let's make a reservation right away: when correcting errors made in the calculation of VAT, the scheme below is applicable only to those of them that are related to the calculation of the tax base. That is, taxable incomes were overestimated, the tax rate was incorrectly applied (18% instead of 10%), and so on.

1Resolution of the Presidium of the Supreme Arbitration Court of June 28, 2011 No. 17750/10; Letter of the Federal Tax Service dated February 21, 2012 No. SA-4-7/2807; 2Letters of the Ministry of Finance of April 27, 2010 No. 03-02-07 / 1-193, of April 23, 2010 No. 03-02-07 / 1-188; 3paragraph 1 of Art. 78 Tax Code of the Russian Federation

(1) The risk is related to the fact that the inspectors believe that the correction of errors that led to the overpayment of tax is limited by the time allowed by the Tax Code for offsetting and refunding tax in paragraph 1 of Art. 78 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 05.10.2010 No. 03-03-06/1/627. If you are willing to take the risk, then it is only worth it if the mistake resulted in an overpayment of tax. After all, only in this case you comply with all the conditions for correcting errors provided for by the Tax Code of the Russian Federation Art. 54 Tax Code of the Russian Federation

(2) Please note that an updated declaration, according to which the amount of tax is reduced, is a reason for appointing an on-site inspection of the specified period (including a repeated one) paragraph 10 of Art. 89 Tax Code of the Russian Federation

Fix an error in the calculation income tax in the current period, you can:

• <если>the error is related to incorrect accounting of expenses or losses - reflect the “forgotten” expenses and losses in the current period e paragraph 1 of Art. 54 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance dated January 30, 2012 No. 03-03-06/1/40:

• <или>as expenses of previous years identified in the current period;
• <или>as normal operating expenses;

• <если>previously taxable income was overestimated - recognize the erroneously recorded amounts as part of non-operating expenses of the current period - as a loss of previous years paragraph 1 of Art. 54, paragraph 1 of Art. 81, sub. 1 p. 2 art. 265 Tax Code of the Russian Federation.

Fix an error in the calculation tax base for VAT in the current period, if you focus on NK, you can paragraph 1 of Art. 54 Tax Code of the Russian Federation:

• <если>the error is related to the incorrect issuance of an invoice to the buyer/customer, then:

• draw up a corrective invoice in duplicate and fill out line 1a "Corrections ..." sub. "b" clause 1 of the Rules for filling out an invoice, approved. Government Decree No. 1137 of December 26, 2011 (hereinafter - Decree No. 1137);
• make corrective entries in the sales book for the current quarter, for this:

You register the initial invoice, reflecting the total data with a minus;

You register the corrected invoice in the usual way;

• <если>the error did not affect the issued invoices, then you correct the data of the sales book. For example, if the same invoice was mistakenly registered twice in it, then in the sales book of the current period, you can register its total data with a minus sign.

However, please note that this scheme is applicable to correct errors in VAT only if you focus on the Tax Code. After all, in the Rules of bookkeeping approved Decree No. 1137 there is no word on correcting errors in the current period. Moreover, these Rules provide for the registration of corrected invoices in an additional sheet of the sales book for the quarter of excessive VAT accrual. clause 11 of the Rules for keeping a sales book; clause 3 of the Rules for filling out an additional sheet of the sales book, approved. Decree No. 1137. That is, the Rules, as it were, propose to correct all errors only in the period of their commission. For clarification, we turned to the specialists of the FTS.

FROM AUTHENTIC SOURCES

DUMINSKAYA Olga Sergeevna

Counselor of the State Civil Service of the Russian Federation, 2nd class

“If there is an unreasonable overestimation of the VAT tax base in one of the previous quarters (for example, when the amounts are erroneously included in transactions subject to VAT), the error must be corrected. Paragraph 1 of Art. 54 of the Tax Code provides for the possibility of correcting such errors in the current period. However, then it would be necessary to reflect the transaction with a minus sign in the sales book for the current period. And the Rules for keeping the sales book, approved by Decree No. 1137, do not provide for such entries. Therefore, in order to correct a mistake in such a situation, it is necessary to fill out an additional sheet of the sales book for the period when the mistake was made. p. 3 sect. 4 applications No. 5, approved. Decree No. 1137. That is, it will not be possible to correct it by the current period, taking into account the Rules approved by the Government.

I do not rule out that local tax inspectors may present claims to the organization for understating the VAT base of the current period and hold them liable under Art. 122 NK R F” .

It turns out that the income tax for the current period can be corrected without fear. But the same cannot be said about VAT. However, the norms of the Tax Code, of course, have more weight than the Rules for keeping the sales book. And the arbitral tribunals will certainly agree with this.

If the error is related with underestimation of VAT deductions, it needs to be corrected in a special way. After all, VAT deductions do not participate in the formation of the tax base (which is defined as the cost of goods sold (works, services) paragraph 1 of Art. 154 Tax Code of the Russian Federation). Thus, the acceptance of a deduction relating to the previous tax period does not lead to a recalculation of the tax base of the current tax period, but Letter of the Ministry of Finance of August 25, 2010 No. 03-07-11/363. So, the above scheme is not applicable at all.

Let's take a closer look at the application. forgotten deductions input VAT- when you did not reflect the invoice in the purchase book in the period in which you became entitled to the deduction.

1Resolutions of the Presidium of the Supreme Arbitration Court dated 15.06.2010 No. 2217/10, dated 30.06.2009 No. 692/09

(1) The Ministry of Finance considers that the deduction should be declared only in the quarter in which the right to deduct appeared, and the current Rules for maintaining the purchase book do not provide for the registration of invoices in later quarters x Letters of the Ministry of Finance dated February 13, 2013 No. 03-07-11 / 3784, dated December 14, 2011 No. 03-07-14 / 124. However, the Supreme arbitration court a different position, and it must be followed by the lower courts Resolutions of the Presidium of the Supreme Arbitration Court dated November 22, 2011 No. 9282/11, dated June 15, 2010 No. 2217/10, dated June 30, 2009 No. 692/09

If you reflected the invoice in a timely manner - in the period in which you became entitled to this deduction, but then it turned out that error admitted to the invoice itself the situation is as follows. The supplier must issue you an amended invoice. And you need:

• <если>do not want disputes with the inspector and Letters of the Ministry of Finance of November 2, 2011 No. 03-07-11 / 294, of September 1, 2011 No. 03-07-11 / 236, of July 26, 2011 No. 03-07-11 / 196:

• remove the deduction in the previous period, reflecting in the additional sheet to the book of purchases the amount of the wrong invoice with a minus sign;
• submit an amended declaration for the quarter in which the incorrect invoice was reflected;
• reflect in the purchase book of the current period the indicators of the corrected invoice;

• <если>we are ready to argue with the inspection - to withdraw the deduction in the previous period (as already described above), but in the same period and accept the VAT deduction on the corrected invoice. Most courts support this approach. Resolutions of the Presidium of the Supreme Arbitration Court No. 615/08 of 03.06.2008, No. 14227/07 of 04.03.2008; FAS CO dated August 20, 2012 No. A35-8786 / 2011; FAS MO dated 09/07/2011 No. A40-136255 / 10-129-436; FAS UO dated May 24, 2011 No. F09-1652 / 11-C2; FAS PO dated April 12, 2011 No. А55-14064/2009. If the correction of the error did not lead to a decrease in the amount of tax, then you will not have to pay penalties at all. But a revised declaration will be needed (if the amount of VAT in the erroneous invoice does not match the amount of tax in the corrected invoice).

Property tax. You can correct the error only by submitting an updated declaration for the “erroneous” period.

This is due to the form of the declaration and the peculiarities of calculating property tax. After all, it reflects the residual value of fixed assets only for the current year. If you made a mistake with the cost of fixed assets last year and correct it in your property tax reporting for the current period, then only the tax for the last quarter will be correctly calculated. And the amount of tax for previous periods will not change.

Land tax. And here you can not do without clarification. After all, the land tax declaration is drawn up similarly to the “property” one: it is impossible to reflect tax recalculations for previous years in it.

But the result of correcting errors in property tax and land tax will affect the calculation of income tax only in the current period - previously unduly accrued amounts of land and property tax can be included in income at the time the error is discovered. There is no need to withdraw expenses retroactively by submitting an adjustment on profit. After all, earlier you reasonably included accrued taxes in “profitable” expenses. Resolution of the Presidium of the Supreme Arbitration Court dated 17.01.2012 No. 10077/11.

Correcting errors in insurance premiums

For more information on how to draw up an accounting statement, see: 2010, No. 14, p. 65

Before correcting them, decide whether this is exactly a mistake of the past period. For example, if you mistakenly charged an employee less than necessary in the past period, this should not affect the amount of insurance premiums of the previous period. After all, you will reflect the additional accrual of income in the current period - and in the current period this payment should be taken into account for the purposes of calculating insurance premiums. In this case, you do not need to pay additional contributions for past periods, or accrue and pay penalties.

But if this is still a mistake of the previous period, for which the accounts have already been submitted, and it led to an underestimation of contributions, it must be corrected. Here is an option for correcting errors that led to underpayment of contributions, No. 212-FZ No. 212-FZ. You can also draw up updated reports, but you are unlikely to be able to submit them in electronic form. So you have to submit it either in person or send it by mail.

When correcting errors, do not forget to draw up an accounting statement. It should reflect not only the essence of the identified error, but also how you correct it and in what period. Such a certificate is a primary document that substantiates your entries in both accounting and tax accounting. Art. 313 of the Tax Code of the Russian Federation; paragraph 1 of Art. 9 of the Law of 06.12.2011 No. 402-FZ.

When an error occurs, the cash register emits a short beep, and its display shows the message:
E YYY-XXX

Where E (eng. error - error), YYY - type of error group, XXX - error code.

Press the C key to clear the error code from the display and return to the operating mode of the cash register.

Let's consider and decipher the error codes, as well as the causes of their occurrence and ways to eliminate them.

Error code	Error Description	Solution
Е000-008	Incorrect price\check amount.	-
Е000-010	Invalid quantity.	-
Е000-017	Invalid product code.	Either the name is not indicated by the product code, or opposite the name in the "flags" column is 255 - "the product is not available."
E000-103	No paper. The printer cable is disconnected from the board.	Out of paper. The printer lever is up. The check tape has jammed. If the problem persists, contact the ASC. Connect the TPM to the control unit.
Е000-127	Multiplication overflow.	-
Е000-134	The amount deposited by the client is less than the amount of the check.	When calculating the change, the amount entered is less than the cost. Or a product code with a given price is entered when selling at a free price.
Е000-136	The shift has exceeded 24 hours.	Close shift. The shift cannot exceed more than 24 hours.
Е000-151	It is not possible to calculate the amount of change.	-
Е000-152	There is not enough money in the CCP to pay out.	-
Е000-153	The shift is closed, the operation is not possible.	To perform the required operation, you need to open a shift.
Е000-154	The check is closed - the operation is impossible.	-
Е000-156	Shift is open - operation is not possible.	To complete this operation, you must close the shift.
Е000-170	There is no data in the fiscal drive.	-
Е000-191	Software error.	Correct the problem or replace the control unit. Reprogram the CPU of the product (see the operating instructions section "Working with the internal software of the CCP").
Е000-210	Fiscal drive communication error, or there is no fiscal drive.	Check if FN is installed in CCP. Check cable for damage.
Е000-211	Incorrect command format or parameters of the fiscal accumulator.	-
Е000-212	Incorrect state of the fiscal drive.	The command being entered requires a different FN state.
Е000-215	The temporary resource of the fiscal drive has been exhausted.	-
Е000-216	The fiscal storage is full.	-
Е000-217	Incorrect date and time transferred to the fiscal accumulator.	-
Е000-218	There is no prohibited data in the fiscal drive.	-
Е000-219	Overflow of the total of the fiscal accumulator document.	-
Е000-221	The shift number in the fiscal accumulator and cash register does not match.	-
Е000-222	The fiscal accumulator is not fiscalized.	Fiscalize CCP.
Е000-223	The fiscal accumulator is already fiscalized.	The cash register is fiscalized, no fiscalization operation is required.
Е000-255	Invalid state of the CCP.	In most cases, the FN is not installed or the device is not fiscalized.
E130-005	The clock has the wrong time.	Program the correct time.
Е130-007	There is no fiscal storage.	Install a fiscal drive.
Е130-017	Low battery voltage.	-
Е130-024	Tables are not initialized.	-
Е130-025	Registers are not initialized.	Initialize the chip or, if the problem cannot be corrected, replace the chip.
Е130-026	There is no communication with the printer.	Replace the cash receipt printer. Check and clean the contacts of the cash receipt printer at the points of their connection. Replace control unit CPU or replace control unit.
Е130-027	Mechanical printer error.	-
Е130-029	Not enough food.	Connect the power supply to charge the battery.
Е134-000	Invalid parameter value.	-
Е134-017	Non-existent row in the table.	-
Е134-018	Non-existent field.	-
Е134-019	Invalid shift number.	-
Е134-020	Invalid date.	-
Е134-021	Invalid length.	-
Е134-022	Buffer overflow while working with TLV structures.	-
Е134-023	Wrong time.	-
Е134-026	The date and time in the cash register is less than in the fiscal drive.	-
Е134-032	Wrong BCD value.	-
Е134-033	The attribute is not initialized.	-
Е135-006	Invalid state of the CCP. Submission of documents to the OFD is required.	-
Е143-003	KKT is not registered.	-
Е144-001	The registration limit has been reached.	-
Е144-002	Wrong re-registration password.	-
E144-003	The limit of fiscalizations has been exhausted.	-
E144-006	Invalid TIN.	-
Е144-007	Fiscalization of this fiscal accumulator as part of this CCP is not possible.	-
Е144-008	Invalid CCP registration number.	-
Е144-009	Invalid date.	-
Е144-010	Invalid shift number.	-
E144-012	The change limit has been reached.	-
Е144-255	CCP is not registered (when trying to fiscalize a fiscal accumulator).	-
Е145-020	Invalid length.	-
Е146-018	The service life of the fiscal drive has ended.	-
Е146-020	The resource for storing documents for OFD has been exhausted.	-
Е146-034	Fiscal drive error. The message from the OFD cannot be accepted.	-
Е146-035	Fiscal drive error. The message from the OFD cannot be received (incorrect checksum).	-
Е146-048	There is no fiscal accumulator in CCP.	-
E147-129	I2C interface error when exchanging with a fiscal drive.	-
Е163-020	The resource of the fiscal drive has been exhausted.	-
E163-026	The blanking report is interrupted. It is not possible to enter the mode.	-
E163-030	Entrance to the mode is blocked.	-
E163-102	Item and item number not specified.	-
E163-106	Invalid check type.	-
E163-122	OFD diagnostic error.	Check the OFD parameters.
E163-124	Operation after discount/surcharge is not possible.	-
E163-125	Wrong section.	-
E163-159	Re-registration limit reached.	-
E163-163	Invalid CCP serial number.	-
E163-167	Invalid TIN \ TIN.	-
E163-169	Serial number not entered.	-
E163-177	Invalid security code.	-
E163-178	It is not possible to cancel the discount / surcharge / tax.	-
E163-179	It is impossible to close a check with this type of payment (there are operations without cash control).	-
E163-190	If necessary, please contact the service department.	-
E163-224	Calculation of tax on last operation impossible.	-
Е164-001	There is no communication with UTM ATOL.	1. Problem with the USB cable - check the connection with the UTM. 2. UTM services may take longer to start (up to 5 minutes). 3. Try to synchronize CCP and UTM manually using the "VZ" key.
E164-002	Check buffer in UTM ATOL is reset.	Synchronization with UTM is established.
E164-003	Repeat bar code PDF-417.	The goods with this excise stamp have already been sold.
E164-004	Registration canceled in UTM ATOL.	-
E164-005	Closing of the check is canceled in UTM ATOL.	-
E164-006	Cancellation of the check is canceled in UTM ATOL.	-
E164-009	The wait timeout has expired.	-
E164-010	Emergency return canceled at UTM.	-
E165-257	More than one registration in a correction ticket is not allowed.	-
E165-258	You cannot transfer more than 10 trade item ID registrations offline.	-
E165-259	Incorrect AtoN.	-
E165-260	Invalid tax rate number.	-
E165-261	Invalid item payment type.	-
E165-262	Invalid item code type.	-
E165-263	Incorrect position value.	-
E165-264	When transferring tax per unit, item discounts are prohibited.	-
E165-265	When transferring a discount for printing, registration of the discount is prohibited.	-
E165-513	The requisite has already been written in the check, the repetition is prohibited.	-
E165-514	Programming details is prohibited in this mode of operation of the fiscal drive (there is no fiscal drive or the archive is closed).	-
E165-515	This attribute must not be reprogrammed for re-registration.	-
E165-516	Invalid attribute state change.	-
E165-517	Invalid attribute combination.	-
E165-518	The required attribute for the operation was not specified.	-
E165-519	Unable to write data to position buffer (no EAh command issued).	-
E165-520	It is impossible to write the check details, position formation has started (the EAh command was not issued)	-
E165-521	Can't program props, it's already printed.	-
E165-769	Printing of the fiscal report is interrupted, the command to print the report must be repeated.	-

Error codes of the fiscal drive in the cash register

Code	Description	Solution
210	Exchange error with FN at the interface level.	-
211	FN transmission format error.	-
212	Invalid FN state.	In most cases, the CCP was not registered.
213	FN fatal error.	Replace FN.
214	FN checksum error.	-
215	FN has expired.	Replace FN.
216	The FN archive is full.	-
217	Wrong date and time passed to FN.	-
218	FN does not have the requested data.	-
219	FN overflow (receipt total).	-
225	Invalid FN number.	-
231	Incorrect value of FN command parameters.	-
232	Exceeding the size of the FN data transmitted in the TLV format.	-
233	There is no transport connection with FN.	-
234	The resource of the cryptographic coprocessor FN has been exhausted.	-
235	FN storage resource exhausted.
236	A message from the OFD cannot be accepted by the FN.	Check the CRF parameters entered in the cash register.
237	There are unsent fiscal documents in the FN.	Connect cash register to the network to send fiscal documents.
238	The return of this code indicates that extended error information can be obtained with the read register 55 command.