- Under GKS 2.0, negative transactions must be treated differently depending on the business event: refund, correction, voucher adjustment, or substitution are not the same.
- A refund is used when a completed sale is later reversed, such as a return or cancellation after the fiscal receipt has already been issued.
- A refund receipt must reference the original fiscal document to link it to the earlier sale.
- A correction is used only for internal input errors made before the transaction is completed and before final payment.
- The key distinction is: completed transaction reversed = refund; open transaction error fixed = correction.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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