How to handle returns (CORRECTION)

Tip

Last updated on 2026-05-12.

A TRANSACTION of type CORRECTION is used to record any return process.

Steps to follow

operation.record.id → ID of the original RECEIPT transaction

entries[].type → RETURN

entries[].details.number *→ *Entry number of the original receipt line for which the return is issued

entries[].data.text *→ *Must exactly match the description of the original entry

• Specify the actual quantity returned and update all related values accordingly. Only positive values are allowed. For additional details, refer to Value calculations and decimal rounding. 

Example

Original TRANSACTION of type RECEIPT: sale of 1 Jacket and 2 T-shirts

{
    "content": {
        "type": "TRANSACTION",
        "record": {
            "id": "{{recordIntentionIdC0}}"
        },
        "operation": {
            "type": "RECEIPT",
            "document": {
                "number": "INV-12345",
                "total_vat": {
                    "amount": "18.03278689",
                    "exclusive": "81.96721311",
                    "inclusive": "100"
                }
            },
            "entries": [
                {
                    "type": "SALE",
                    "details": {
                        "concept": "GOOD"
                    },
                    "data": {
                        "type": "ITEM",
                        "text": "Jacket",
                        "unit": {
                            "quantity": "1",
                            "price": "50.00"
                        },
                        "value": {
                            "base": "40.98360656"
                        },
                        "vat": {
                            "type": "VAT_RATE",
                            "code": "STANDARD",
                            "percentage": "22.00",
                            "exclusive": "40.98360656",
                            "inclusive": "50.00",
                            "amount": "9.01639344"
                        }
                    }
                },
                {
                    "type": "SALE",
                    "details": {
                        "concept": "GOOD"
                    },
                    "data": {
                        "type": "ITEM",
                        "text": "T-shirt",
                        "unit": {
                            "quantity": "2",
                            "price": "25.00"
                        },
                        "value": {
                            "base": "40.98360655"
                        },
                        "vat": {
                            "type": "VAT_RATE",
                            "code": "STANDARD",
                            "percentage": "22.00",
                            "exclusive": "40.98360655",
                            "inclusive": "50.00",
                            "amount": "9.01639345"
                        }
                    }
                }
            ],
            "customer": {
                "type": "EXTERNAL"
            },
            "payments": [
                {
                    "type": "CASH",
                    "details": {
                        "amount": "100"
                    }
                }
            ]
        }
    }
}

1. Return of goods with refund of the paid price

**Partial Refund Scenario ** TRANSACTION of type CORRECTION: return of 1 T-shirt

{
  "content": {
    "type": "TRANSACTION",
    "record": {
      "id": "{{recordIntentionIdC1}}"
    },
    "operation": {
      "type": "CORRECTION",
      "record": {
        "id": "{{recordTransactionIdC0}}"
      },
      "data": {
        "type": "RECEIPT",
        "document": {
          "number": "INV-16789",
          "series": "C",
          "total_vat": {
            "amount": "4.50819672",
            "exclusive": "20.49180327",
            "inclusive": "25.000"
          }
        },
        "entries": [
          {
            "type": "RETURN",
            "details": {
              "concept": "GOOD",
              "number": "2"
            },
            "data": {
              "type": "ITEM",
              "text": "T-shirt",
              "unit": {
                "quantity": "1",
                "price": "25.00"
              },
              "value": {
                "base": "20.49180327"
              },
              "vat": {
                "type": "VAT_RATE",
                "code": "STANDARD",
                "percentage": "22.00",
                "exclusive": "20.49180327",
                "inclusive": "25.00",
                "amount": "4.50819672"
              }
            }
          }
        ],
        "customer": {
          "type": "EXTERNAL"
        },
        "payments": [
          {
            "type": "CASH",
            "details": {
              "amount": "25.00"
            }
          }
        ]
      }
    }
  }
}

Full Refund Scenario For a full refund of the entire receipt, all entries from the original receipt must be listed with their corresponding values.

2. Exchange Scenario: Returning Item A and Purchasing Item B To ensure technical compliance and avoid validation errors, the recommended approach is:

• Issue a CORRECTION transaction to certify the return of Item A

• Issue a RECEIPT transaction to certify the sale of Item B

3. Scenario: Returning Item A and Issuing a Purchase Voucher This scenario can be handled by:

• Issuing a CORRECTION transaction to certify the return of Item A

• Issuing a RECEIPT transaction for the sale of a voucher (single-purpose or multi-purpose, depending on the applicable tax treatment)

Note: fiskaly is not allowed to provide tax advice. For tax-related questions, contact your tax advisor, tax auditor, or lawyer.