In what period to reflect the adjustment invoice to the invoice. Reflection in the purchase book of the corrective invoice. Correction with the design of new copies
In this consultation, we will tell you what to do with a document such as a deduction correction invoice.
Where and how to reflect
About how to reflect an adjustment invoice for a decrease in the price and / or the number of goods (works, services), in general terms, is said in paragraph 13 of Article 171 and paragraph 10 of Article 172 of the Tax Code of the Russian Federation.
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Here's how to post a deduction correction invoice issued by a seller. He needs to make an entry about this document in the purchase book. The basis is clause 12 of Section II of Appendix No. 4 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137
The aforementioned Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 determines where the correction invoice for reduction is reflected. So, in column 15 of the book of purchases, the seller gives the indicator from column 9 on the line "Total decrease (the sum of lines D)" of the correction invoice.
In turn, the correction invoice for reduction from the buyer requires the following actions from him. In the sales book, the earliest document should be reflected:
- primary about reducing the cost of shipping;
- correction invoice (paragraph 2, clause 14 of Section II of Appendix No. 5 to the Decree of the Government of the Russian Federation No. 1137).
Export
For a correction invoice for export deduction, general order... That is, there are no special rules or exceptions in the law.
This means that the corrective invoice must be issued to the buyer no later than 5 calendar days from the date of agreement with him on price changes under the transaction. And in the purchase book, the correction document is noted in the tax period when it was issued.
Postings
When a correction invoice for deduction is received from the seller, the transactions depend on the reason for the issue.
| Situation | Decision |
|---|---|
| A discount has been received on products already purchased. According to the terms of the contract, she adjusts their price | 1. Discount for products that the buyer has not yet sold: |
| STORNO Dt 41 - Kt 60 (goods were purchased for the amount specified in column 5 of line "Total reduction (sum of lines D)" of the adjustment invoice Dt 60 - Kt 68 (VAT restored for the amount from column 8 of line "Total reduction (sum of lines D)" 2. Discount on goods that the buyer has already sold: STORNO Dt 90-2 - CT 60 (write-off of the cost of sale by the amount from column 5 of line "Total reduction (sum of lines D)" Dt 60 - Kt 68 (VAT restored for the amount from column 8 of line "Total reduction (sum of lines D)" |
|
| Fewer items accepted than specified in the primary invoice from the seller | There is no need to change anything in the accounting, since values \u200b\u200bneed to be capitalized only upon their acceptance (letter of the Ministry of Finance dated 10.02.2012 No. 03-07-09 / 05). |
Accounting
The procedure for correcting errors in accounting and reporting is regulated by the Regulations for maintaining accounting and accounting reports in Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 N 34n (hereinafter - the Regulation) and PBU 22/2010 "Correction of errors in accounting and reporting" (hereinafter - PBU 22/2010).
Clause 2 of PBU 22/2010 established that inaccuracies or omissions in the reflection of facts economic activity in the accounting and (or) financial statements of the organization, revealed as a result of obtaining new information that was not available to the organization at the time of reflection (non-reflection) of such facts of economic activity, are not errors.
Thus, in the situation under consideration, a decrease in the cost of services as a result of signing an agreement to reduce the cost of services rendered is not a mistake.
All business transactions carried out by the organization must be formalized with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is kept (Art.9 Federal law from 21.11.1996 N 129-FZ "On accounting" (hereinafter - Law N 129-FZ)).
The primary accounting document must be drawn up at the time of the transaction, and if this is not possible - immediately after its completion (clause 4 of article 9 of Law N 129-FZ).
In this case, business transactions must be reflected in the accounting registers in chronological order and grouped according to the corresponding accounting accounts (clause 2 of article 10 of Law N 129-FZ).
Thus, the signed agreement on changing the value of the goods shipped (work performed, services rendered) is the basis for making entries in the accounting records as of the date of drawing up such a document.
According to clause 39 of the Regulations, the period for reflecting changes in the financial statements is reporting period, in which distortions of her data were found.
In accounting, in the event of a decrease in the cost of services provided by the buyer, the following entries should be made:
Debit 20 (25, 26, 44) Credit 60
- reversal - the debt was reduced by the difference in the cost of services;
Debit 19 Credit 60
- reversal - the difference in VAT is reflected when the cost of services decreases;
Debit 19 Credit 68
- VAT has been restored on the adjustment invoice.
Tax accounting
In accordance with the third paragraph of clause 3 of Art. 168 of the Tax Code of the Russian Federation in the event of a change in the cost of goods shipped (work performed, services rendered), transferred property rights, including in the event of a change in the price (tariff) and (or) the quantity (volume) of goods shipped (work performed, services rendered) transferred property rights, the seller issues a corrective invoice to the buyer no later than five calendar days, counting from the date of drawing up the documents specified in paragraph 10 of Art. 172 of the Tax Code of the Russian Federation.
According to paragraph 10 of Art. 172 Tax Code these documents are: an agreement, an agreement, another primary document confirming the consent (fact of notification) of the buyer to change the value of the goods shipped (work performed, services rendered), transferred property rights, including due to a change in the price (tariff) and (or) change quantity (volume) of goods shipped (work performed, services rendered), transferred property rights.
The Ministry of Finance of Russia in its letters dated 23.03.2012 N 03-07-09 / 24, dated 12.03.2012 N 03-07-09 / 22, dated 05.12.2011 N 03-07-09 / 46, dated 30.11.2011 N 03 -07-09 / 44 noted that in the event of a change in the price (tariff) and (or) clarification of the quantity (volume) of goods shipped (work performed, services rendered), correction invoices are issued by the seller in the presence of the documents specified in clause 10 of Art. ... 172 of the Tax Code of the Russian Federation.
Thus, an adjustment invoice is drawn up in cases where the sale of goods (works, services) has already taken place, an invoice has been issued by the seller and we are talking about a change in the value of the goods supplied (work performed, services rendered). In this case, the compilation of corrective invoices is carried out on the basis of the compiled corresponding primary document, according to which the cost of the goods shipped (work performed, services rendered) changes. The correction invoice is a stand-alone document, therefore, it is registered in the purchase or sales ledger as the original invoice.
It should be noted that the procedure for registering corrective invoices in the books of purchases (sales) from the buyer will depend on whether the cost of goods (works, services) has decreased or increased.
The procedure for registering the received correcting invoices is detailed in Appendix No. 4 to Resolution No. 1137 "Form of the purchase book used in calculating value added tax and the rules for maintaining it" and in Appendix No. 5 to Resolution No. 1137 "Form of the sales book, used in the calculation of value added tax, and the rules for its conduct ".
Based on the given norms of the above applications, the results of the adjustment in the invoice are reflected by the buyer:
- in the book of purchases - in case of an increase in value indicators;
- in the sales book - in case of a decrease in value indicators.
The buyer registers in the sales book an adjustment invoice for changes in the direction of decreasing the value of purchased (received) goods (works, services, property rights) in order to restore the tax amount in accordance with paragraphs. 4 p. 3 art. 170 of the Tax Code of the Russian Federation.
Thus, the idea that only the buyer fills in the book of purchases and only the seller fills in the book of sales has changed significantly in connection with the introduction of correction invoices. This is due to the fact that in accordance with paragraphs. 4 p. 3 art. 170 of the Tax Code of the Russian Federation, the buyer has an obligation to recover the VAT amounts when the cost of the goods received (work performed, services rendered) decreases. According to paragraph 13 of Art. 171 of the Tax Code of the Russian Federation, the seller has the right to deduct VAT amounts when the cost of the goods shipped (work performed, services rendered) decreases.
When the buyer reflects (in the event of a decrease in the value of the goods shipped (work performed, services rendered), transferred property rights), the following is reflected in the sales book on the adjustment invoice:
- in column 4, the corresponding data from the line "Total decrease (the sum of lines D)" of column 9 of the correction invoice shall be indicated;
- in column 5a of the sales book, the corresponding data from the line "Total decrease (the sum of lines D)" of column 5 of the correction invoice are indicated;
- in column 5b, the corresponding data from the line "Total reduction (the sum of lines D)" of column 8 of the correction invoice are indicated.
In this way, downward adjustment invoices are recorded by the buyer in the sales ledger in order to recover the VAT amount.
Prepared by:
Expert of the Legal Consulting Service GARANT
Vasilyeva Nadezhda
Response quality control:
Reviewer of the Legal Consulting Service GARANT
Queen Elena
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
ON. Martynyuk, tax expert
What to do if you receive a corrected invoice instead of a corrected one or vice versa
In detail about in which cases it is necessary to issue corrective invoices, and in which - corrected invoices, it is written:If an error was made in the initial invoice in the sum indicators (the number of units or the price per unit of goods (works, services) was incorrectly indicated, the total cost was incorrectly calculated), you need to issue a corrected invoice, that is, a new copy with correct data and filled in line 1a "Correction" FTS letters dated 01.02.2013 No. ED-4-3 / [email protected] ; Ministry of Finance of 23.08.2012 No. 03-07-09 / 125.
It's another matter if:
- after shipment, you have agreed to change the price and (or) the amount of goods (works, services);
- and this change is formalized by an agreement or other paper confirming the consent of the parties to such a change clause 10 of Art. 172 Tax Code.
Then, on the basis of such a document, the supplier must draw up an adjustment invoice for the resulting difference in the quantity, price, cost of goods (works, services) p. 3, art. 168 of the Tax Code.
But it happens that a corrective invoice comes from a supplier in a situation where he should have drawn up a corrected one. Or vice versa. And, alas, sometimes the supplier does not intend to correct his mistake.
In the situation under consideration, you, as a buyer, have no problems only in one case: you received a smaller quantity of goods than indicated in the contract, as well as in the "shipping" primary documents and invoice (marriage or shortage). Then you should have immediately registered the original invoice only for the accepted quantity of goods Letter of the Ministry of Finance dated 12.05.2012 No. 03-07-09 / 48... And regardless of whether the supplier issued a corrective invoice later, or - by mistake - corrected, you do not need to edit anything in the accounting.
Let's see what the buyer should do in other cases.
What not to do
It is not worth acting as if the supplier was not mistaken and gave you exactly the invoice that you should. The wrong invoice was issued to you incorrectly. Therefore, the reviewers will probably not agree with the corrections or corrections made on its basis.
Pretending that you have not received anything is also dangerous. The inspectorate can countercheck the supplier and see that the original invoice has been corrected or adjusted. This means that you, as a buyer, must be corrected or adjusted and VAT on it. In addition, the correction or adjustment must be reflected not only in VAT accounting, but also in accounting and tax accounting.
Should be corrected, and the supplier has set a corrective
First, for simplicity, let's assume that there was only one item in the original invoice (name of goods, works, services). If you did not notice an error in it immediately upon receiving it and put VAT on it as a deduction, then now you will have to reverse all this deduction. And if you have already reported for the quarter in which the deduction fell, you need:
- register the indicators of the original invoice with a minus in an additional sheet of the purchase book for the quarter;
- hand over the revision and, if necessary, pay additional tax and penalties.
If the declaration has not yet been submitted, simply do not register the original invoice in the purchase book and do not deduct VAT. Have you already registered an invoice? Do it again - with a minus.
The fact is that the basis for recognizing the deduction is an invoice that does not contain significant errors to nn. 1, 2 tbsp. 169 Tax Code... And the original invoice contains such an error - this is an error in the value and (or) the amount of VAT clause 2 of Art. 169 Tax Code.
An invoice without errors, that is, a corrected one, is missing. The corrective one cannot replace it, since it has been placed illegally. The basis for issuing a correction invoice is a document on the change in the price and / or quantity of goods in comparison with the price and / or quantity specified in the contract. p. 3, art. 168, paragraph 1 of Art. 169, paragraph 10 of Art. 172 Tax Code, but they did not change. By the way, if there was an error in the primary documents for the goods (work, services) purchased by you, then the supplier must correct them too, so that they correspond to reality.
OUTPUT
Until the supplier issues you a revised invoice with clause 1 of Art. 172 Tax CodeYou are not entitled to deduct VAT on this purchase.
Upon receipt of the revised invoice, you will be able to claim a deduction:
- <или> for the quarter of its receipt - if you do not want to argue with the tax authorities and Letters of the Ministry of Finance dated 02.11.2011 No. 03-07-11 / 294, dated 01.09.2011 No. 03-07-11 / 236;
- <или> for the quarter of acceptance of the purchase on record - if you are ready to defend this option in court Resolutions of the Presidium of the Supreme Arbitration Court of 04.03.2008 No. 14227/07, of 03.06.2008 No. 615/08... Then the corrected invoice must be registered in an additional sheet of the purchase book for this quarter with a plus sign and the revision must be returned. Remember that the submission of an amendment with a tax reduction is a reason for an in-depth desk audit and nn. 3, 4, 8.3 Art. 88 Tax Code.
Now about what to do if the original invoice contained several items (names of goods, works, services), and the mistake was made only in one of them. In our opinion, it is only necessary to reverse the deduction in relation to this position, since only in relation to it the invoice contains a significant error clause 2 of Art. 169 Tax Code... That is, you do not need to deduct the total VAT specified in such an invoice. If the supplier later agrees to issue a revised invoice, it will draw up one for all items. But it will be necessary to register it in the purchase book only for the position in which the mistake was made.
But there is a different opinion on this issue.
FROM AUTHORIZED SOURCES
DUMINSKAYA Olga Sergeevna
State Counselor civil service RF class 2
“If the“ shipping ”invoice is drawn up for several items and after registering it in the purchase book in the same period, an error was found in one of the items, and then in the same period the seller submits a corrected invoice, then the buyer must register in full the total amount and this invoice - with a minus, and subsequently corrected - with a plus. Indeed, an invoice is registered in the purchase book without the names of the commodity items indicated in it. This follows:
- from the Rules for maintaining the book of purchases, which require indicating in column 7 the total cost of purchases on the invoice e sub. "P" p. 6 of the Rules for maintaining the book of purchases, approved. Government Decree of December 26, 2011 No. 1137;
- from the Rules for filling out an additional sheet of the purchase book. They provide for the transfer of data from the ledger for the period in which the invoice was registered with an error p. 2 of the Rules for completing an additional sheet of the purchase book, approved. Government Decree of December 26, 2011 No. 1137.
If one item in the invoice is incorrect, then the supplier must redo it completely, as the entire document is invalid. It is impossible to draw up a corrected invoice only for the position in which a mistake was made ”.
As you can see, the tax service relies on the Procedure for maintaining a purchase book and its additional sheets approved by the Government.
Must be corrective, and the supplier has posted a corrected
In this situation, the original deduction does not disappear anywhere. It is claimed to be correct, as the original invoice is actually free of errors. In itself, the issuance of a corrected invoice to you by mistake is not a basis for canceling this deduction.
Having confused with the type of invoice, the supplier can provide you with the corrected primary (new copies) for the shipment period. But on its basis, no entries in the accounting are required. The primary document for reflecting changes in the value of goods (works, services) in accounting and tax accounting is a document on the change in the price of goods in comparison with that specified in the contract.
But the answer to the question of whether to recognize the difference for which an adjustment invoice should be issued depends on the situation.
SITUATION 1. The cost has decreased, respectively, and the amount of VAT charged to you has decreased. You must enter the difference in the sales ledger (it will increase the tax charged for the quarter) on the date of receipt from the supplier of primary documents to reduce the cost of goods (works, services) sub. 4 p. 3 art. 170 of the Tax Code... Such a document can be, for example, a calculation agreed by the parties of the change in the cost of goods previously accepted by you in accordance with the terms of the discount specified in the contract upon reaching a certain volume of purchases. It doesn't matter that you do not have a correction invoice: in your situation, it is not necessary to have one to recognize this difference. sub. 4 p. 3 art. 170 of the Tax Code.
SITUATION 2. The cost has increased accordingly, and the amount of VAT charged has increased. Don't do anything yet. To deduct this difference, a document on the increase in price or quantity is not enough. An adjustment invoice is also needed, because it is he who serves as the basis for an additional deduction and clause 13 of Art. 171, paragraph 10 of Art. 172 Tax Code... The corrected invoice is not suitable for this, since it was drawn up incorrectly.
To convince the supplier to issue the correct invoice, point out the adverse consequences for the supplier. First of all, this is a fine for the absence of invoices - 10,000 rubles. for each quarter in which at least two invoices were not drawn up art. 120 TC RF... The fact that the supplier nevertheless made an invoice, but the wrong one, is unlikely to save him from a fine. After all, the existing invoice was drawn up incorrectly, but the necessary one is still not there.
Whether the supplier will have other troubles depends on the situation:
- <если> In the original invoice, the cost of the shipment was mistakenly underestimated, then according to the rules, the supplier must additionally charge VAT for the period of shipment, pay additional tax and pay penalties. Having incorrectly assessed the situation and having drawn up a corrective invoice instead of a corrected one, your supplier may well charge additional VAT on the difference in the quarter of its preparation. clause 10 of Art. 154 Tax Code... During the audit, the tax office will find arrears and will charge not only penalties, but also a fine;
- <если> In the original invoice, the shipping cost was overstated by mistake, the supplier must register the corrected invoice in the sales ledger for the quarter of the shipment (at the same time, the original erroneous invoice must be registered there with a minus). So the supplier will reduce the VAT charged on this shipment. If, having drawn up an adjustment invoice, on its basis, he accepts VAT from the difference to be deducted in the current period, then he will thereby underestimate the tax base for the current quarter;
- <если> the terms of the transaction have changed and the cost has decreased, the supplier may accept the "extra" VAT for deduction in the period in which the document on the change in the value of SP is dated. 10 tbsp. 154 of the Tax Code of the Russian Federation.
A VAT adjustment is required when the purchase or sale value changes. In this situation, an adjustment invoice is generated. Let us consider, using the example of the 1C Accounting 8.3 program, the adjustment of the input VAT with a decrease in cost. First, we will form the document “Goods receipt” and register the “Received invoice”:
When filling out, tick the box "Reflect VAT deduction in the purchase book by the date of receipt":
Let's say you bought a large batch of goods and the supplier offered a discount. Accordingly, there was a decrease in the total cost and VAT. To reflect this in the program, create a document "Income correction":
In the correction on the "Main" tab, it is necessary to check that the document-basis is reflected and there is a check mark next to the item "Restore VAT in the purchase book".
On the "Products" tab, in the "Price" column, set a new cost, while the values \u200b\u200bin the "Cost", "VAT" and "Total" columns are calculated automatically:
Be sure to register the "Correction invoice" in the correction of the receipt, it is according to this document that the decrease / increase in the amount will be reflected. This data will be displayed in the corresponding field of the document:
We form the reports “Purchase book” and “Sales book”, check how the “Correction invoice” will be reflected in the reporting:
The Purchase Ledger report showed the initial amount. But in the "Sales ledger" report, the amount will already be displayed based on the corrective invoice.
Now let's look at an example of increasing cost. Similarly, we draw up the "Goods receipt" and register the "Invoice" document:
The supplier had an increase in the price of a new consignment of goods, and a "Correction Invoice" was issued. If the buyer agrees with the new value, then the document "Correction of receipt" is drawn up in the same way as in the previous case. You can also create a receipt correction using the "Create from" button from the receipt invoice.
It is necessary to fill in:
Operation type - "Adjustment by agreement of the parties."
Base.
Restore VAT in the sales ledger - tick the box.
On the "Products" tab, in the "Price" column, set a new cost.
We register the "Correction invoice received":
In this situation, you need to refer to the routine operation "Formation of purchase book entries":
Since in the original document "Invoice" the item "Reflect VAT deduction in the purchase book by the date of receipt" was ticked, the data from this document is not displayed when generating the purchase book entries. But the correction record is reflected.
As a result, both invoices will appear in the purchase book:
When the value decreases, the data from the adjustment invoice is reflected in the sales ledger, and when the value increases, it is reflected in the purchase ledger.
When sold, a correction invoice for a decrease in value will go to the purchase book, and for an increase - in a sales book.
Implementation adjustments are made in a similar manner. We form the document "Adjustment of implementation" taking into account the price reduction:
And we register the "Correction Invoice". We fill in the data in the appropriate field for reducing the cost:
Please note that before generating reports, you must perform routine VAT operations.
The Purchase Ledger report will reflect the devaluation entry based on the generated adjustment invoice. The column "Operation code" will be 18, and the column with the seller's name will display the name of our organization:
We now form the "Sales Adjustment" taking into account the price increase:
An increase in the amount will be reflected in the "Correction Invoice" document.
Correction invoice is a document that is entered on the basis of a previously issued invoice. It allows you to record changes in the quantity of goods shipped and / or the amount of previously shipped goods. Let's consider how to enter an invoice into 1C 8.3 and print it.
Registration of the sale of goods and issuing a standard invoice
First, you need to find the invoice that was used to ship the goods. In our case, this is a document 1C "":
You can see the sale and invoice registration in 1C 8.3 in our video:
How to make a correction invoice for sales
To enter a correction invoice in 1C 8.3, you must click on the "Create on the basis" - "Correction invoice" button:
Get 267 1C video tutorials for free:
It would seem to be created new document "Invoice", but in fact the form "" will open, where you must indicate the discrepancies with the original invoice. In our example, we will indicate that the product in the first line has decreased by 1000 units, and in the second line the price has decreased by 50 rubles:
To commit changes to the implementation, you must click on the "Post" button. The next step is to enter the correction of the invoice already. To do this, click on the "":
