Correction of invoice in 1s. The material was prepared on the basis of an individual written consultation provided within the framework of the Legal Consulting service. Correction invoice for reduction, in what cases, and in what time frame is drawn up

In tax legislation, the concept " correction invoice"appeared thanks to the Law of July 19, 2011 N 245-FZ. The relevant norms came into force on October 1, 2011. However, by that time, the form of the corrective invoice had not been approved by the Government, as required by paragraph 8 of Art. 169 NK. The Federal tax office... In the Letter dated September 28, 2011 N ЕД-4-3 / [email protected] The Federal Tax Service of Russia has provided the recommended form of the correction invoice and the procedure for filling it out. In the Letter dated November 2, 2011 N ЕД-3-3 / [email protected] the tax authorities explained that this form can be filled in in any convenient way. There are no other restrictions, in particular on paper size.
Initially, it was agreed that the form developed by the Federal Tax Service is not at all mandatory. However, in any case, taxpayers can use it only until the relevant Government Decree enters into force. It, in turn, has already appeared. We are talking about the Decree of December 26, 2011 N 1137, which approved, among other things, the form. It is it that must be applied from the moment the said Resolution comes into force.

What where When?

Before proceeding to comparative analysis the recommended and already permanent form of the corrective invoice, it is worth remembering the following points.
First, in accordance with paragraph 3 of Art. 168 Tax Code correction invoice is applied when the cost changes goods shipped (work performed, services rendered), transferred property rights. Such adjustments occur, in particular, when the prices (tariff) and / or clarification of the quantity (volume) of goods shipped.
Second, before issuing a correction invoice, the seller must notify the buyer of the changes(prices, scope of delivery). Moreover, it is important to secure the buyer's consent to such adjustments. And only if there is a contract, agreement, other primary document confirming the consent (fact of notification) of the buyer to change the value of the shipped goods or their quantity (volume), subsequently, the seller or buyer will be able to claim VAT deduction based on an adjustment invoice.
Thirdly, the seller must issue a corrective invoice no later than five calendar days from the date of drawing up a document confirming the consent (fact of notification) of the buyer about the change in the value of the shipped goods.

New shape: distinctive features

So, we remembered when and in what time frame an adjustment invoice should be issued. Now is the time to compare its recommended form and the already permanent form that has come to replace it, approved by Decree of the Government of the Russian Federation N 1137.
First of all, let us note some of the "nodding" changes that are taking place. So, now, in addition to the number and date of the correction invoice (line 1), you need to indicate the serial number and the date of the correction (line 1a), if any. And if earlier, in the form recommended by the Federal Tax Service, it was required to indicate only the details of the original invoice (line 1.1), then from now on, in addition to this, it is necessary to additionally indicate the number and date of its correction, again if it was entered, and line 1b is intended for this information.
In addition, line 4 appeared in the "head" of the correction invoice. It contains the name of the currency and its numeric code. This data is simply transferred from line 7 of the original invoice.
As for the "middle", then, as promised, the officials made it more convenient to fill out, in any case the plate now easily fits on one page. And to achieve this, as it turned out, is not so difficult. Simply, instead of piling up the columns, which reflected the data "Before the change", "After the change", as well as the difference "To surcharge" and "To decrease", the corresponding data is entered in the following lines of the table specially designated for them:
- A (before the change) - the indicators of the original invoice fit into it;
- B (after change) - it shows data after changing the cost of goods.
The indicators for rows B (increase) and D (decrease) are calculated as follows: the corresponding indicator of row B is subtracted from the data of row A. If the result is negative, then we are dealing with an increase in the value of goods, which means that it must be entered into row B without a minus sign Otherwise, i.e. if the result is positive, line D is filled in.
Here we note one more interesting point. In clause 5.2 of Art. 169 of the Tax Code provides a list of mandatory details that must be reflected in the correction invoice. In pp. 13 of this provision, in particular, it is established that in the event of a decrease in the value of the goods shipped, the corresponding difference between the tax amounts calculated before and after their change is indicated with a negative sign. Meanwhile, following the procedure for filling out the correction invoice, there can be no negative values in it. A similar "incident" was in the recommended form of the correction invoice. Representatives of the Federal Tax Service of Russia in the Letter No. ED-3-3 / dated November 2, 2011 [email protected] explained that the negative sign means the reflection of the indicator of the difference with a decrease in the cost of goods shipped (work performed, services rendered, transferred property rights) in the column "To decrease". Moreover, they emphasized that in this case, entering data with a positive sign will allow the seller to increase the amount of tax declared for deduction (and not reduce the amount of tax deductions). In other words, the seller gets the right to apply a VAT deduction due to a decrease in the value of the goods shipped (work performed, services rendered, property rights transferred) in accordance with paragraph 13 of Art. 171 NK. Apparently, the officials decided to keep this principle.
The rules for filling in most of the details of an adjustment invoice are similar to those established for the initial, that is, a regular invoice. In particular, the value indicators of the correction invoice (in lines A, B, C and D columns 4 - 6, 8, 9) are indicated in rubles and kopecks (US dollars and cents, euros and euro cents or in another currency). And in certain cases, in column 6 and in column 8, an entry is made "without excise duty" or "without VAT", respectively.
Filling in the corrective invoice ends with summing up the following indicators: the cost without VAT (column 5), the amount of VAT (column 8) and the cost with VAT (column 9). And this data will be useful when registering an adjustment invoice in the Log of received and issued invoices, as well as in the Purchase Book, Sales Book or additional sheets to these books.

Note! All invoices, including corrected and revised invoices, drawn up on paper or in in electronic format, are subject to single registration in chronological order: in Part 1 of the Invoice Log by the date of their compilation, and in Part 2 - by the date of receipt.

Registration of a correction invoice

The procedure for registering corrective invoices primarily depends on whether the cost of delivery has decreased as a result of adjustments or, on the contrary, increased.
In general, the number and date of the corrective invoice are indicated, as well as the details of the original invoice. In this case, the Journal takes into account only the results of the adjustments made (decrease or increase in the delivery price and the corresponding adjustments to the VAT amounts), and therefore such indicators as "The cost of goods, (works, services), property rights on the invoice - total" and "Including including the amount of VAT on the invoice "is not required to fill (columns 14 and 15).
Reducing cost... Note that in this case, the seller has the right to deduct the overpaid amount of VAT, and the buyer will have to recover the "surplus" tax accepted for deduction. Moreover, in accordance with paragraphs. 4 p. 3 art. 170 of the Tax Code, tax recovery is made in the tax period in which the earliest of the following dates falls:
- the date of receipt by the buyer of primary documents for a change in the direction of decreasing the cost of purchased goods (work performed, services rendered), received property rights;
- the date of receipt by the buyer of the corrective invoice issued by the seller when the value of the goods shipped (work performed, services rendered), transferred property rights changed in the direction of decreasing.
This explains the procedure for registering the corresponding adjustment invoices.
So, the seller issues a corrective invoice and registers it in part 1 of the Journal of accounting of received and issued invoices (hereinafter referred to as the Journal). It is separately agreed that in part 2 the seller this document does not reflect.
Then the correction invoice must be registered in the Purchase Book. After all, it is according to its data that the amount of VAT presented for deduction (refund) is determined. And the right to deduction from the seller, in accordance with paragraph 10 of Art. 172 of the Tax Code, arises when the following conditions are met: it is necessary to have an adjustment invoice and a "primary" confirming the notification (consent) of the buyer to adjust the transaction price.
In the tax period in which they were performed, the seller also registers the correction document.
In turn, the buyer registers a correction invoice in Part 2 of the Journal, since the amount of VAT to be paid to the budget increases. Further, he must register in the Sales Book either a corrective invoice or a "primary" confirming the change in the terms of delivery, depending on what he received earlier.

Table 1. Transfer of data from the adjustment invoice to the purchase and sales ledgers with a decrease in the cost of delivery

Increase in value... When the cost of delivery increases, the seller is obliged to pay additional VAT to the budget, so he registers the issued correction invoice in Part 1 of the Journal. Also, the document must be registered either in the Sales Book or in an additional sheet to the Sales Book. Determine where exactly you need to reflect data on correction invoice, not difficult. If the shipment and adjustment took place in the same tax period, we register it in the Sales Book. In the case when these events fall on different quarters, then the corrective invoice must be reflected in the additional list to the Sales Book, formed for the tax period when the shipment was made.
As for the seller, as a result of such adjustments, he has the right to deduct the difference between the tax amounts calculated before and after their change. The buyer registers an adjustment invoice when the cost of goods increases in part 2 of the Journal. And in the Purchase Book, it must be "attributed" to the tax period in which the buyer had both a correction invoice and primary document, confirming the change in the delivery price.

Table 2. Transfer of data from the adjustment invoice to the purchase and sales ledgers with an increase in the cost of delivery

February 2012

Adjustment- this is a change in the original price of a product or service that occurred after shipment by mutual agreement of the parties (buyer and supplier).

If the value of already shipped goods (works, services) changes, then the seller of goods (works, services) is obliged to issue an adjustment invoice. This can happen with a decrease (increase) in the value and quantity (volume) of goods (works, services).

In the adjustment invoice - the invoice indicates the new value of the goods (works, services), as well as the change in value. Before you can display it, you must obtain the buyer's consent for the adjustment.

If the seller has issued an adjustment invoice to reduce the cost of goods, then the buyer makes entries earlier. For this, reverse entries are made:

Dt 68 - CT 19;
Dt 19 - CT 60.

In addition, the buyer must adjust the value of the goods themselves by crediting the difference to account 90-2.

The seller, in turn, must make a downward adjustment of the proceeds of the amount of accrued VAT. For this, a reversal is made:

- Кт 90 / "Revenue" - in the amount of decrease in the cost of goods;
Dt 90 / "VAT" - Kt 68 / "Calculations for VAT" - for the amount of VAT from the difference.

Let's look at an example.

During May 2013, Firm "A" (seller) sold to Firm "B" (buyer) goods worth 118,000 rubles. (including VAT - RUB 18,000). The cost of goods was 86,000 rubles. Also, subject to timely payment (by the 10th day), the buyer is given a 5% discount.

Firm "A" will make the following entries:

the date	Account Dt	Account CT	Sum	Contents of operation	Document
.2013	62	90	118000	Receipt of proceeds from the sale of goods	Payment order
.2013	90	68	18000	Calculation of VAT on the received proceeds	Payment order
.2013	90	41	86000	The cost of the goods is included in the current expenses	Payment order
.2013	62	90	5900	Adjustment of revenue by the amount of the increased cost of goods
.2013	68	90	900 (5900*18/118)	VAT deductible	Correction invoice

Receipt Adjustment: Postings in the Past Period

12.12.2014 Firm "A" took over the construction works from Firm "B". They were paid in the amount of 1,200,000 rubles. (including VAT - RUB 200,000). In May 2015, according to the results of the audit, it was established that the work was not fully completed, although it was paid. The overpayment amounted to 470,000 rubles. (including VAT - RUB 000).

As a result, Firm "A" sent a claim and an additional agreement to reduce the cost of work to Firm "B". In May 2015, Firm “B” signed an additional agreement and refunded the overpayment.

Firm "A" made notes:

the date	Account Dt	Account CT	Sum	Contents of operation	Document
12.12.2014	20	60	1000000	Reflection of costs for work performed by the contractor	Payment order
12.12.2014	19	60	200000	Reflection of the claimed VAT	Payment order
12.12.2014	68	19	200000	Accepted for deduction of VAT	Payment order
12.12.2014	60		1200000	Payment for work performed	Payment order

the date	Account Dt	Account CT	Sum	Contents of operation	Document
.2015	76.2	91.1	400000	Reflection of other income	Additional agreement
.2015	76.2	68	70000	VAT recovery	Additional agreement
.2015		76.2	470000	Funds received	Claim

Firm "B" makes the wiring:

the date	Account Dt	Account CT	Sum	Contents of operation	Document

As follows from the provisions of Article 168 of the Tax Code, the seller of goods, works or services, if he applies common system taxation and is a VAT payer, is obliged to issue invoices in the name of his buyer for goods shipped by him, work performed or services rendered. A similar obligation arises when receiving an advance payment - in full or in part - on account of forthcoming deliveries. In both cases, there is a 5-day deadline for issuing a document.

At the same time, anything happens in business, and the shipped goods may be partially rejected by the buyer, the total volume of work or services is reduced at the time of their acceptance, and the payer can request the received advance payment back, for example, by canceling the transaction. In this case, the originally executed document will lose its relevance, since it will simply contain incorrect data. A kind of replacement for it will be a corrective invoice. About its design, as well as the reflection of this situation in the accounting and will be discussed in our article.

Correction invoice for decrease or increase

The Tax Code provides for four cases when an obligation arises when it is necessary to issue an adjustment invoice with the seller. This is a change in the price of goods, works or services specified in the original document, a change in their quantity, simultaneous adjustments in both price and quantity, or the return of a part of the goods from a buyer who is not a VAT payer.

If such changes have occurred within 5 days from the date of the initial shipment, and the original invoice has not yet been issued, then there is no need to issue an IFC. It is possible to reflect the agreed changes in a regular invoice, because the deadline for its execution has not yet been violated. If, after shipment, a more impressive period of time has passed, and the buyer has already received all the required securities for the transaction, then paragraph 3 of the same Article 168 of the Tax Code prescribes to issue a corrective invoice also within 5 days from the date of registration primary documentation, on the basis of which these changes occur. The countdown is made from the date of issue, for example, a new invoice or supplementary agreement that changes the volume or cost of work, or provides for a discount.

A correction invoice is not a document that replaces the original invoice. This is a kind of application to it, which reflects only the changes. Its form, as well as the form of an ordinary document, was approved by a Government decree Russian Federation Government of the Russian Federation of December 26, 2011 No. 1137.

KSF is also issued in two copies - for the seller and for the buyer. In detail, indicate the data for each transferred item of goods, works or services, the price or quantity of which has been changed. Moreover, the data is indicated in the context of changes, that is, the previous information about the cost or quantity is prescribed, and its new current version. The cost of goods, works or services, as well as the amount of tax on them before and after the changes agreed by the parties to the transaction, are summarized separately.

The seller has the right to draw up a consolidated adjustment, that is, to combine in one invoice data on changed items from different documents, if at the same time these items were initially set at the same price, and changes in them occurred either in terms of quantity, or at one and the same the same delta in the price.

Where is the correction invoice reflected for a decrease and an increase

The issuance of an adjustment invoice does not lead to the need to clarify an already submitted VAT return regardless of the tax period - in this case, the quarter in which the corresponding changes were agreed.

In the sales ledger, the invoice for reduction is not reflected in the sales ledger. In this case, if there was a decrease in the total amount of the sale and the tax on it, then the KSF is reflected in the seller's book of purchases in the period in which the correction document was drawn up. On this basis, the right to a VAT deduction arises. Conversely, if the totals of the original invoice were increased, then an additional entry is made in the sales ledger and the tax must be paid additionally.

For the second party to the transaction, the situation is exactly the opposite. The corrective invoice for deduction from the buyer is reflected in the sales ledger, as a result, the tax amount previously accepted for deduction must be restored. In the event that the transaction price has increased, this is recorded in the purchase book and the buyer is entitled to an additional deduction. Both entries are also made in the quarter in which the vendor invoices the adjustment invoice for decrease or increase.

It is also worth noting that in cases where the seller or the buyer has the right to deduct VAT, it is not necessary to sell it in the quarter in which the correction invoice was issued. Such deductions can be applied within three years from the date of drawing up such a document (clause 10 of article 172 of the Tax Code of the Russian Federation), and without reference to the time of the initial shipment.

How to reflect an adjustment invoice for a decrease in accounting

A change in the tax amount billed on the initial shipment will entail the need for adjustments, including in accounting.

We will not dwell on situations with an increase in the amount of sale: this is, in general, a standard situation in which, on the date of drawing up an adjustment invoice, the seller makes additional entries for the accrued VAT, and the buyer - for the VAT accepted for deduction.

In this case, it is worth dwelling on the question of how to conduct a correction invoice for reduction. If the total amounts in the KFS turned out to be less than the initial ones, then the entries previously drawn up in accounting must also be adjusted.

In this case, the seller will reflect the following records in his account:

STORNO Debit 62 - Credit 90.1 - sales proceeds have been reduced by the agreed difference in the cost of goods, works or services;
STORNO Debit 90.3 - Credit 68 - accepted for deduction of VAT in the amount of the difference between the original and correction invoices

From the customer, after the correction invoice for the reduction is received, the transactions will be as follows:

STORNO Debit 20 - Credit 60 - the amount of debt to the supplier has been reduced;
STORNO Debit 19 - Credit 60 - the difference in VAT on the initial and adjustment invoices is reflected;
Debit 19 - Credit 68 - the amount of the difference previously accepted for deduction for VAT has been restored.

Correction invoice and income tax

Payers of VAT apply, as you know, the general system of taxation, and, therefore, are also payers of income tax (if, of course, we are talking about organizations). A change in the price of a product or its quantity also leads to a change in the tax base for this tax, which in most cases is determined according to the principle of shipment, and is calculated according to which companies are also quarterly.

Such changes, however, are reflected in tax accounting not according to the compiled correction invoice, but on the basis of new data in the primary documents - invoices or acts. With regard to the date of such amendments, here again the period in which documents were issued with a new agreed price or with a quantitative change, which led to an adjustment to the total, plays a role. If the tax base for previous periods was determined on the basis of the originally issued invoices or acts, then it is considered that it was calculated correctly. There is no need to recalculate past tax payments or submit an updated tax return. All changes should be taken into account in the current period on the basis of primary scientific documents (letter of the Ministry of Finance of Russia dated June 29, 2010 No. 03-07-03 / 110. At the same time, based on the norms of Articles 54 and 81 of the Tax Code in such situations, the taxpayer has the right to correct earlier the income tax return submitted voluntarily.Of course, in this case, he will also have to review the amount of tax paid.

Accounting

The procedure for correcting errors in accounting and reporting is regulated by the Regulations on Accounting and accounting statements in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 N 34n (hereinafter referred to as the Regulation) and PBU 22/2010 "Correction of errors in accounting and reporting" (hereinafter referred to as 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, identified 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 documented by supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained (Article 9 of the Federal Law of 21.11.1996 N 129-FZ "On Accounting" (hereinafter - Law N 129-FZ)).
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 should 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 to change 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 the reporting period in which distortions of its 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 correction 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 of the Tax Code of the Russian Federation 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 the 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 an independent 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 above 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 notion that only the buyer fills the book of purchases and only the seller fills the book of sales has changed significantly due to 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 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 reduction (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 decrease (the sum of lines D)" of column 8 of the correction invoice are indicated.
In this way, correction invoices for downward changes are registered by the buyer in the sales ledger in order to recover the VAT amount.

Prepared answer:
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 within the framework of the Legal Consulting service.

The supplier issued an invoice in Q1 2017 when the goods were shipped. The buyer claimed a deduction. In the next period, it turns out that a technical error was made in the cost of the goods. The supplier proposes to issue a correction invoice for the devaluation. How can a buyer correct tax deductions correctly?

To issue a corrective invoice, a document is required on the change in the price and / or quantity of goods in comparison with the price and / or quantity under the contract. This may be an agreement, act, another document signed by the parties and confirming the buyer's consent to change the price (clause 3 of article 168 of the Tax Code of the Russian Federation, clause 10 of article 172 of the Tax Code of the Russian Federation). If there is no such document, and there was a technical error, then it is unlawful to issue an adjustment invoice (letter of the Federal Tax Service of Russia dated 23.08.2012 No. AS-4-3 / [email protected]).

An invoice that does not meet the requirements of Article 169 of the Tax Code of the Russian Federation with errors in the price of the goods cannot be registered by the buyer in the purchase book (clause 3 of the Rules for maintaining the purchase book, approved by the Government of the Russian Federation of December 26, 2011 No. 1137). In order for the buyer to be able to claim VAT for the deduction of the purchased goods, the seller must correct a previously incorrectly executed invoice.

Corrections are made by issuing a new copy of the invoice (clause 7 of the Rules for filling out an invoice, approved by the decree of the Government of the Russian Federation of December 26, 2011 No. 1137). For this, an additional line 1a "Correction No. __ from __" is provided in the invoice form. On this line, the seller indicates the number and date of the correction. All data from the original invoice is transferred to the revised invoice, and the correct data is filled in instead of the incorrect data.

It is also necessary to correct the primary invoice if the error occurred as a result of incorrect data entry in Information Systems used for bookkeeping and tax accounting (letters of the Ministry of Finance of Russia dated 30.11.2011 No. 03-07-09 / 44, Federal Tax Service of Russia dated 01.02.2013 No. ED-4-3 / [email protected]).

Upon receipt of a revised invoice from the seller, the buyer must cancel the entry of the original invoice in the supplementary sheet of the purchase book for Q1 2017 and submit the revised tax return. The buyer registers the corrected invoice in the purchase book of the current quarter, or in any other tax period within three years after the goods are registered.

This is due to the fact that the buyer cannot claim VAT deduction in Q1 2017. on an improperly executed invoice. The buyer's right to deduction arises only after receiving the amended invoice from the seller, that is, in the 2nd quarter of 2017. (letter of the Federal Tax Service of Russia dated April 21, 2014 No. GD-4-3 / 7593, letter of the Ministry of Finance of Russia dated November 2, 2011 No. 03-07-11 / 294).

According to paragraph 7 of article 9 Federal Law dated 06.12.2011 No. 402-FZ "On accounting" amendments are allowed in the primary shipping documents. The correction must contain the date of the correction, as well as the signatures of the persons who drew up the document in which the correction was made, indicating their names and initials or other details necessary to identify these persons.

Corrected invoice - examples

For the buyer

The organization Romashka LLC in the 1st quarter of 2017 purchased goods for the amount of RUB 118,000, incl. VAT RUB 18,000 Tax deduction claimed. Since the cost was erroneously overstated, the seller issued a revised invoice on April 30, 2017 for the sale amount of RUB 110,000, incl. VAT 16,780 rubles.

Date of operation	the name of the operation	Debit	Credit	Amount, rub.	Note
1st quarter 2017
30.03.2017	Goods accepted for registration	41	60	100 000
30.03.2017	Highlighted input VAT	19	60	18 000
30.03.2017	VAT accepted for deduction	68	19	18 000	The vendor invoice is registered in the 1st quarter purchase book. The tax deduction is reflected in the VAT return for the 1st quarter of 2017.
Q2 2017
15.04.2017	WEEKLY receipts	41	60	- 6 780
15.04.2017	EXTRA input VAT	19	60	- 1 220
15.04.2017	WEEKLY tax deduction	68	19	- 18 000	An additional sheet was drawn up to the purchase book for the 1st quarter of 2017, where the initial invoice was canceled. The revised VAT declaration for the 1st quarter of 2017 was submitted.
15.04.2017	VAT is claimed for deduction	68	19	16 780	The revised invoice is registered in the purchase book of the 2nd quarter of 2017. The deduction was declared in the VAT return for the 2nd quarter of 2017.

For the seller

The organization LLC "Vasilek" (supplier) in the 1st quarter of 2017 shipped goods in the amount of 118,000 rubles, incl. VAT RUB 18,000 Since the cost was erroneously overstated, the seller issued a revised invoice in the amount of RUB 110,000 on April 30, 2017, incl. VAT 16,780 rubles.

Correction invoice from the seller: surplus goods

When accepting the goods from the supplier, the buyer of Romashka LLC discovered a surplus of goods. Does the supplier need to issue a corrective invoice in this situation, or does the original need to be corrected?

An adjustment invoice is drawn up if, after the shipment of goods (performance of work, provision of services), their initial value changes and it is necessary to adjust tax liabilities.

A corrected invoice is drawn up if errors are found in the original invoice. Sellers issue corrective invoices in case of changes (clause 3 of article 168 of the Tax Code of the Russian Federation):

the prices of goods shipped (work performed, services rendered), for example, when providing retro discounts;
the quantity of goods shipped (for example, if the actual volume of the delivered goods differs from that indicated on the shipping invoice);
at the same time the price and quantity of goods shipped (work performed, services rendered).

A correction invoice is issued no later than 5 calendar days from the date of drawing up a document confirming the change in the value of previously shipped goods (works, services). It can be a contract, agreement, another primary document, indicating the consent (fact of notification) of the buyer to change the value (clause 3 of article 168 of the Tax Code of the Russian Federation, clause 10 of article 172 of the Tax Code of the Russian Federation).

Thus, if the parties have drawn up an agreement (act) where they have agreed on a change in the price and quantity of goods shipped, then the seller must draw up an adjustment invoice in 2 copies: for himself and the buyer (letter of the Federal Tax Service of Russia dated 01.02.2013 No. ED-4-3 / [email protected], letter of the Ministry of Finance of Russia dated 12.05.2012 No. 03-07-09 / 48).

Correction invoice - examples

For the buyer

The organization LLC "Romashka" purchased goods for the amount of 118,000 rubles, incl. VAT RUB 18,000 The product arrived at the warehouse on March 30, 2017. and surplus was found during acceptance of this product... The seller and the buyer have agreed on a change in quantity and an increase in value. April 26, 2017 the supplier issued a corrective invoice in the direction of an increase in value in the amount of 7,000 rubles, incl. VAT RUB 1,068

For the seller

The organization LLC "Vasilek" on March 30, 2017 shipped goods in the amount of 118,000 rubles, incl. VAT RUB 18,000 The product arrived at the buyer on April 10, 2017. and upon acceptance, he revealed a surplus of this product. The parties agreed to change the quantity and increase the cost on April 26, 2017. The supplier issued an adjustment invoice towards an increase in cost in the amount of RUB 7,000, incl. VAT RUB 1,068

Date of operation	the name of the operation	Debit	Credit	Amount, rub.	Note
1st quarter 2017
30.03.2017	Reflected the sale of goods	62	90	118 000
30.03.2017	VAT charged	90	68	18 000
30.03.2017	The cost is written off	90	41	80 000
Q2 2017
26.04.2017	Adjustment of sales proceeds	62	90	7 000
26.04.2017	Adjustment of accrued VAT	90	68	1 068	The correction invoice is registered in the 2nd quarter sales book. VAT payable is reflected in the VAT declaration for the 2nd quarter of 2017.
26.04.2017	Cost adjustment	90	41	3 000

VAT deductible, recovery, reflected in the sales book

What to do if the goods are delivered to the buyer in less quantity than indicated on the invoice and delivery note? That is, the actual data does not correspond to the data on the documents. Guilt transport company no.

If the discrepancy is established before the moment the goods are accepted for accounting, then the buyer should post the actually received goods, and not the one indicated in the invoice and in the consignment note. In this case, the buyer will claim for deduction of VAT corresponding to the accepted quantity of goods. The deduction amount will not match the tax amount shown on the invoice. However, the Ministry of Finance does not see any violations in this (letters of the Ministry of Finance of Russia dated 10.02.2012 No. 03-07-09 / 05, dated 12.05.2012 No. 03-07-09 / 48, dated 30.04.2013 No. 03-03-06 / 1 / 15358). However, the seller must issue a corrective invoice and claim a deduction for the undelivered item.

Another situation is if the buyer found a shortage after the fact of posting. As a result, the buyer accepted more goods for accounting and, accordingly, declared a tax deduction in an overstated amount. In this case, the seller is obliged to draw up a correction invoice. The buyer will register it in the sales book and recover the VAT.

Examples of

For the buyer

Organization of LLC "Romashka" in the 1st quarter of 2017. capitalized goods in the amount of 118,000 rubles, incl. VAT RUB 18,000 Subsequently, a shortage of this product was revealed. The seller and the buyer have agreed on a change in quantity and a reduction in value. April 26, 2017 the supplier issued an adjustment invoice towards a decrease in cost in the amount of 7,000 rubles, incl. VAT RUB 1,068

Date of operation	the name of the operation	Debit	Credit	Amount, rub.	Note
1st quarter 2017
30.03.2017	Goods accepted for accounting	41	60	100 000
30.03.2017	Highlighted input VAT	19	60	18 000
30.03.2017	VAT accepted for deduction	68	19	18 000	The vendor invoice is registered in the 1st quarter purchase book. The tax deduction is reflected in Section 3 of the VAT return for the 1st quarter of 2017.
Q2 2017
26.04.2017	DISTRIBUTION Adjustment of the value of the registered goods	41	60	- 5 932
26.04.2017	STORNO Input VAT Adjustment	19	60	- 1 068
26.04.2017	VAT recovery	19	68	1 068	The correction invoice is registered in the sales book of the 2nd quarter of 2017. VAT recovery is reflected in the VAT return for the 2nd quarter.

For the seller

Organization LLC "Vasilek" March 30, 2017 shipped goods to the buyer's address in the amount of RUB 118,000, incl. VAT RUB 18,000 Upon acceptance, the buyer identified a shortage of this product. The seller and the buyer have agreed on a change in quantity and a reduction in value. April 26, 2017 the supplier issued an adjustment invoice towards a decrease in cost in the amount of 7,000 rubles, incl. VAT RUB 1,068

Changes in the invoice for discounts (bonuses)

The seller provided the buyer with discounts (bonuses) for achieving the volume of products, stipulated by the contract... Is an adjustment invoice issued?

In accordance with clause 2.1 of Art. 154 of the Tax Code of the Russian Federation, the payment by the seller of goods to their buyer of a premium for the fulfillment by the buyer of certain conditions of the contract for the supply of goods, including the purchase of a certain amount of goods, does not reduce the cost of the shipped goods for the purpose of calculating VAT, except for cases when the decrease in the value of the goods shipped by the amount of the paid (provided) premium provided by the contract.

The explanations of the Ministry of Finance on this issue are presented in letters dated 25.07.2013 No. 03-07-11 / 29474, dated 18.09.2013 No. 03-07-09 / 38617. Therefore, you do not need to issue a corrective invoice in this situation.

Corrected or corrected invoice?

Upon arrival at his warehouse, the buyer discovered the goods that he had not ordered and the shortage of goods that should be delivered under the contract. What kind of invoice should the seller draw up: corrected or corrected?

This is called re-grading. As noted earlier, a correction invoice is drawn up if the quantity of goods is specified. However, in this case we are not talking about specifying the quantity. The fact is, in column 1 of the correction invoice, the name of the shipped goods is given, indicated in column 1 of the invoice, to which the correction invoice is drawn up, for goods in relation to which the price changes and (or) the quantity is specified (p. a "clause 2 of the Rules for filling in the corrective invoice, approved by the RF Government decree of December 26, 2011 No. 1137). As you can see, the adjustment invoice is designed to reflect the items that were listed on the original invoice.

If the goods, for which a surplus was found during acceptance by the buyer, was not indicated in the "primary" invoice, then the seller will not be able to draw up an adjustment invoice. Therefore, with such a mis-grading, the seller needs to issue a correction invoice. Officials adhere to the same opinion (letters of the Ministry of Finance of Russia dated March 16, 2015 No. 03-07-09 / 13813).

For example, according to the contract, 100 pencils are supplied, but in fact they supplied 90 pencils and 10 pens. A revised invoice is drawn up.

If, according to the contract, 60 pencils and 40 pens are supplied, but 70 pencils and 30 pens are supplied, an adjustment invoice is drawn up.

Return of defective goods

The buyer, a VAT taxpayer, purchased the goods and took them into account. Later, a partial marriage was revealed. The supplier acknowledged the claim, is ready to accept the marriage back and return the money. How can the parties arrange this transaction in accounting and for tax purposes?

When returning low-quality goods on a claim, the buyer draws up a return invoice. The supervisory authorities clarify that the corrective or corrected invoice in this case is not drawn up (letters of the Ministry of Finance of Russia dated 01.04.2015 No. 03-07-09 / 18053, dated 01.04.2015 No. 03-07-09 / 17917, dated 01.04. 2015 No. 03-07-09 / 18070, dated March 30, 2015 No. 03-07-09 / 17466).

The actions of the buyer upon the return of a defect taken into account for the purpose of calculating VAT are similar to those for the sale of goods. That is, the buyer must calculate VAT on the value of the returned product, issue an invoice for the returned product and register it in the sales ledger.

Since the goods were not sold and the cost was not expensed, the tax base for income tax is not adjusted by the buyer.

The supplier, after accepting the goods for accounting, will register the buyer's invoice in the purchase book and claim a tax deduction. At the same time, it is necessary to adjust the revenue and cost.

The buyer issues an invoice when the goods are actually returned to the seller. If the defective goods are not returned, but disposed of by the buyer, that is, they are not transferred back to the seller, the buyer does not need to issue an invoice. In this case, the seller should issue a corrective invoice for the buyer, in which to indicate the number (volume) of delivered (shipped) goods and their value before and after disposal (letter of the Ministry of Finance of Russia dated 13.07.2012 No. 03-07-09 / 66).

Return of registered marriage - examples

For the buyer

Organization of LLC "Romashka" in the 1st quarter of 2017. purchased goods in the amount of 118,000 rubles. (including VAT 18% - RUB 18,000). After the goods were accepted for accounting in the 2nd quarter of 2017, half of the batch was found to be defective in the amount of 59,000 rubles. (including VAT 9,000 rubles). The claim is acknowledged by the supplier and the defect is returned. How to register this transaction in accounting and for tax purposes.

For the seller

Organization of LLC "Vasilek" in the 1st quarter of 2017. shipped goods in the amount of 118,000 rubles. (including VAT 18% - RUB 18,000). After accepting the goods for accounting in the 2nd quarter of 2017, the buyer revealed a marriage of half of the batch in the amount of 59,000 rubles. (including VAT 9,000 rubles). The claim is acknowledged by the supplier and the defect is returned. How to register this transaction in accounting and for tax purposes.

Date of operation	the name of the operation	Debit	Credit	Amount, rub.	Note
1st quarter 2017
30.03.2017	Reflected the sale of goods	62	90	118 000
30.03.2017	VAT charged	90	68	18 000	Invoiced and registered in the 1st quarter sales book. VAT payable is reflected in the VAT declaration for the 1st quarter of 2017.
	Written off the cost of goods	90	41	80 000
Q2 2017
30.04.2017	STORO Adjustment of sales proceeds	62	90	- 59 000
30.04.2017	EXTRA VAT Adjustment	90	19	- 9 000
30.04.2017	EXTERNAL Cost Adjustment	90	41	- 40 000
30.04.2017	VAT accepted for deduction	68	19	9 000	The buyer's invoice is registered in the purchase book of the 2nd quarter of 2017. The deduction of VAT is reflected in the VAT return for the 2nd quarter.

We have considered the main cases when the parties need to adjust their obligations and requirements, issue an adjustment or amended invoice. However, practice shows that there are a lot of such situations and each is individual.