How to remove an implementation adjustment in 1C 8.2. Adjustment of product sales for the previous period upward. Features not to be missed

There are often situations when, after some time, errors are discovered in previously entered documents. In such cases, it is necessary to adjust the document.

Many people go into the document “retroactively”, correct it and repost it. This method of correcting your own mistakes can lead to serious errors and consequences. In addition, it is often necessary to simply document discrepancies in data for further proceedings with the supplier.

It is correct to make such changes using the 1C documents “Adjustment of receipts” and “Adjustment of sales”. Let's look at step-by-step instructions on how to work with them in 1C 8.3

Example of registration of a downward adjustment of receipts

For example, let’s take the document “Receipts (acts, invoices)”. Adjustments to the implementation in 1C 8.3 are absolutely similar to those received. Let's say that two months ago we issued a document where we receive some goods worth 8,997.76 rubles.

After arrival we begin to sell the goods.

After some time, we discovered an error in the receipt document. The price should be different, for example, 223 rubles. The amount, respectively, is 9,143 rubles.

Discrepancies arise:

• in mutual settlements;
• in VAT accounting.

To record and correct this situation, there is a document “Receipt Adjustment”.

Adjustment can be of two types:

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• Correction in primary documents.
• Adjustment by agreement of the parties.

The differences are that in the first case we simply correct our error found in the primary document. In this case, all columns of the tabular section are available for editing. Can .

When making adjustments by agreement of the parties, that is, when the parties agreed that the terms of delivery change (the price or quantity changes), the column with the VAT rate cannot be edited. But you can check the “ ” checkbox and also create a corrected invoice in 1C 8.3.

An example of adjusting receipts for the previous period downwards:

In addition, it is possible to choose where the adjustment will be reflected:

• in all sections of accounting;
• only in VAT accounting;
• only in printed form (if the original document is corrected).

Let's look at the postings that the adjustment document created in 1C:

As you can see, the document corrects the difference in invoice 60.01 and VAT (invoice 19.03). Moreover, if after the change the amount decreases, the VAT is reversed, and the 60th account is posted as a debit.

The seller may provide the buyer with a discount after the end of the period (often at the end of the half-year or year) for fulfilling the conditions specified in the contract: for example, for achieving the agreed sales volume. 1C experts tell how the seller can reflect in the 1C:Accounting 8 version 3.0 program the operations of adjusting sales when the cost of all previously sold goods decreases and accept VAT for deduction if a single adjustment invoice was issued.

Adjustment invoice: n regulatory regulation

An adjustment invoice issued by the seller to the buyer when the cost of shipped goods (work performed, services rendered), transferred property rights changes downwards (including in the case of a decrease in price (tariff) and (or) a decrease in the quantity (volume) of shipped goods (work performed, services provided), transferred property rights) is a document that serves as the basis for the seller to accept tax amounts for deduction (clause 1 of Article 169 of the Tax Code of the Russian Federation).

An adjustment invoice is issued no later than 5 calendar days from the date of drawing up documents (additional agreement, other primary document) confirming the consent (fact of notification) of the buyer to change the cost of shipped goods (work, services, property rights) (clause 3 of Article 168 Tax Code of the Russian Federation).

According to paragraph 8 of Article 169 of the Tax Code of the Russian Federation, the form of the adjustment invoice and the procedure for filling it out, as well as the forms and procedure for maintaining purchase books and sales books are established by the Government of the Russian Federation.

The Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 “On the forms and rules for filling out (maintaining) documents used in calculations for value added tax” (hereinafter referred to as Decree No. 1137) approved the form of the adjustment invoice and the rules for filling it out (Appendix No. 2 to Resolution No. 1137).

From July 1, 2013, taxpayers also have the right to issue a single adjustment invoice if the cost of supplied (shipped) goods (work, services, property rights) that are indicated in several invoices issued earlier changes (clause 5.2 of article 169 of the Tax Code of the Russian Federation ).

In a single adjustment invoice, the indicators of commodity items that have the same name and the same price are summed up. Product items with different names and/or different prices are displayed in separate lines (letter of the Ministry of Finance of Russia dated September 8, 2014 No. 03-07-15/44970, communicated by letter of the Federal Tax Service of Russia dated September 17, 2014 No. GD-4-3/18758@).

When issuing a single adjustment invoice to the buyer to reduce the cost of goods, the seller:

• accepts the VAT difference for deduction in the current tax period - during the adjustment period. In this case, the right to a tax deduction is retained for 3 years from the date of issuance of the adjustment invoice (paragraph 1, paragraph 13, article 171 of the Tax Code of the Russian Federation, paragraph 10, article 172 of the Tax Code of the Russian Federation);
• registers the issued adjustment invoice in the purchase ledger.

Registration by the seller of a single adjustment invoice in the purchase book has a number of features. So, according to the Rules for maintaining a purchase book, approved. Resolution No. 1137 (hereinafter referred to as the Rules), when registering a single adjustment invoice in the purchase book, the following is indicated:

• in column 9 - the name of the buyer from line 3 “Buyer” of the single adjustment invoice (clause “l” of clause 6 of the Rules);
• in column 10 - identification number of the taxpayer-buyer from line 3b “TIN/KPP of the buyer” of the single adjustment invoice (clause “n” of clause 6 of the Rules);

In addition, according to the Appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/136@, when registering a single adjustment invoice, the transaction type code “01” is used.

Let us remind you that as of October 1, 2017, changes have been made to the forms and rules for filling out (maintaining) invoices, purchase and sales books, invoice journal, approved. Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137.

A single adjustment to the implementation of a retro discount in “1C: Accounting 8” (rev. 3.0)

Let's consider an example of a seller reflecting in "1C: Accounting 8" edition 3.0 sales adjustment transactions when providing a discount on previously shipped goods and claiming VAT for deduction.

Example

Implementation adjustments

To reflect in the program adjustments towards reducing the cost of all previously sold goods, you need to create a document for each sales operation Implementation adjustments with the type of operation .

Create document Implementation adjustments in relation to goods shipped in January 2018 (operations: 1.1 “Adjustment of revenue of goods sold on January 25, 2018”; 1.2 “Adjustment of VAT accrued on January 25, 2018”), it is possible on the basis of a previously posted document Sales (deed, invoice).

In a new unposted document Implementation adjustments(Fig. 1) with the type of operation Adjustment by agreement of the parties on the bookmark Goods in the column Price in line after change You must indicate a new price for each product item, taking into account the discount provided. The values ​​of the remaining fields are automatically calculated for the changed product items:

• cost without VAT - in the column Sum;
• VAT amount - in the column VAT;
• cost including VAT - in the column Total.

Since the provision of a retrospective discount must be reflected both for the purposes of applying VAT and for accounting (AC) and tax accounting (TA) for income tax, then in the document Implementation adjustments in line Reflect adjustment value must be set In all sections of accounting.

After posting the document, reversal accounting entries will be generated:

Debit 62.01 Credit 90.01.1 - for the negative difference between the cost of goods including VAT before and after adjustment in the amount of RUB 10,620.00. (RUB 5,900.00 + RUB 4,720.00); Debit 90.03 Credit 19.09 - for the negative difference in the amount of VAT on the sales transaction before and after adjustment in the amount of RUB 1,620.00. (900.00 rub. + 720.00 rub.).

For the purposes of applying VAT, when posting a document, a credit entry is made in the accumulation register VAT presented. Register data VAT presented will be taken into account in the future when creating purchase ledger entries. An entry into this register is a potential entry in the purchase book, an expense is a VAT claim for deduction or a tax write-off on other grounds (for example, the tax amount can be included in the cost of goods, written off against the organization’s net profit, etc.).

Documents are generated in a similar way Implementation adjustments with the type of operation Adjustment by agreement of the parties in relation to sales of goods carried out:

• 03/25/2018 - operations 1.3 “Adjustment of revenue from goods sold on 03/25/2018”; 1.2 “Adjustment of VAT accrued on March 25, 2018”;
• 05/25/2018 - operations 1.5 “Adjustment of revenue from goods sold on 05/25/2018”; 1.6 “Adjustment of VAT accrued on May 25, 2018.”

After completing the documents Implementation adjustments for goods shipped on 03/25/2018 and 05/25/2018, entries are also made in the accounting register and the accumulation register VAT presented. A single adjustment invoice (operation 1.7 “Issuing a single adjustment invoice for shipments of goods”) for all adjustment operations is created using the button Issue a correction invoice at the bottom of the document form Implementation adjustments with the type of operation Adjustment by agreement of the parties(see Fig. 1).

Rice. 1. Implementation adjustments

You can create a single adjustment invoice from any document Implementation adjustments with the type of operation Adjustment by agreement of the parties. In this case, in the new adjustment invoice, the basis document will be indicated by the adjustment document through the field of which the adjustment invoice was created.

In the created and posted document , which can be accessed via a hyperlink, all fields will be filled in automatically.

In addition, the adjustment invoice will be automatically assigned a serial number in accordance with the general chronology and marked with:

• transaction type code 18 , which corresponds to the value “Drafting or receiving an adjustment invoice due to a decrease in the cost of shipped goods...” (Appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/136@);
• switch to position On paper, flag in the field Exhibited (transferred to counterparty) and the date of issue (same as the date of the adjustment invoice) if there is no valid electronic exchange agreement.

To create a single adjustment invoice for several adjustment operations, i.e., for several previously issued invoices, you must follow the hyperlink Change in line Foundation documents document Corrective invoice issued, open the form for the list of supporting documents and click on the button Add enter information about all adjustment documents taken into account for the formation of a single adjustment invoice (Fig. 2).

Rice. 2. Formation of a single adjustment invoice

The resulting document Corrective invoice issued will be a single adjustment invoice drawn up for all invoices issued upon shipment of goods:

• invoice No. 30 dated January 25, 2018;
• invoice No. 31 dated March 25, 2018;
• invoice No. 32 dated May 25, 2018.

note, in the single adjustment invoice the transaction type code will be automatically replaced with the value 18 to the value 01 , since it is the code “01” that should be used when drawing up or receiving a single adjustment invoice (Appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/136@). When posting a document Corrective invoice issued to the register Invoice journal records are entered to store the necessary information about the issued single adjustment invoice.

By button Seal document Corrective invoice issued you can view the compiled single adjustment invoice and print it on paper (Fig. 3).

Rice. 3. Printed form of a single adjustment invoice

In the printed form of a single adjustment invoice, you should pay attention to the fact that the indicators of commodity items that have the same name and the same price are summed up.

And product items with different names and/or different prices are displayed in separate lines (see letter of the Ministry of Finance of Russia dated September 8, 2014 No. 03-07-15/44970, communicated by letter of the Federal Tax Service of Russia dated September 17, 2014 No. GD-4-3/18758 @).

Creating a purchase ledger entry

A single adjustment invoice drawn up by the seller when reducing the value of previously shipped goods is registered in the purchase book in the tax period in which the change in value was agreed upon or a notice of change in value was issued, if such a possibility was previously provided for by the parties to the transaction.

Registration of a single adjustment invoice in the purchase book (operation 2.1 “Submission of VAT for deduction”) is carried out using the document (see Fig. 4) from section Operations- subsection Closing the period- by button Create.

Rice. 4. Generating purchase ledger entries

To fill out a document using VAT subsystem data, it is recommended to use the button Fill.

Data on the corresponding adjustments to sales, on the basis of which a single adjustment invoice was compiled, subject to registration in the purchase book, is reflected on the tab Reducing sales costs(see Fig. 4).

When posting a document Generating purchase ledger entries accounting entries are generated:

Debit 68.02 Credit 19.09 - for the amount of VAT accrued earlier upon shipment of each batch of goods and accepted for tax deduction after reducing the cost of goods.

Also, when posting a document, expense entries are entered into the register VAT presented with the event VAT claimed for deduction for VAT amounts subject to tax deduction.

To register VAT Purchases entries are entered to create a purchase book for the tax period of the adjustment, i.e. for the third quarter of 2018.

Based on register entries VAT Purchases a purchase book is compiled (Fig. 5).

Rice. 5. Purchase book for the third quarter of 2018

According to the Rules for maintaining a purchase book, approved. Resolution No. 1137, when registering a single adjustment invoice in the purchase book (Fig. 3), the following is indicated:

• in column 3 - the serial number and date of the single adjustment invoice (clause “h” of clause 6 of the Rules);
• Column 4 - not filled in (clause “h” of clause 6 of the Rules);
• in column 5 - the serial number and date of drawing up a single adjustment invoice (clause “h” of clause 6 of the Rules);
• in column 9 - the name of the buyer from line 3 “Buyer” of the single adjustment invoice, since the specified invoice is drawn up in connection with a decrease in the cost of shipped goods (clause “m” of clause 6 of the Rules);
• in column 10 - identification number of the taxpayer-buyer from line 3b “TIN/KPP of the buyer” of the single adjustment invoice, since the specified invoice is drawn up in connection with a decrease in the cost of shipped goods (clause “n” of clause 6 of the Rules);
• in column 15 - data from column 9 on the line “Total decrease (sum of lines D)” of the single adjustment invoice (clause “t” of clause 6 of the Rules);
• in column 16 - data from column 8 on the line “Total decrease (sum of lines D)” of the single adjustment invoice (clause “y” of clause 6 of the Rules).

The tax amount declared for deduction is RUB 4,320.00. will be reflected on line 120 of Section 3 of the VAT tax return for the third quarter of 2018 (section Reports- subsection 1C-Reporting).

Sometimes an accountant has to make adjustments and corrections to the submitted primary documents. After reading the article you will learn:

• how to adjust sales if, by agreement of the parties, the cost of sales has changed;
• how to make an adjustment invoice in 1C 8.3 for implementation.

Adjustment of sales downwards in 1C 8.3 in the current period

On July 30, by agreement of the parties, a retro discount was provided for the provision of services from July 26. The accountant issued an adjustment invoice in the amount of RUB 118,000.

Implementation adjustments

Implementation adjustments Sales (deed, invoice) .

• Type of operation - ;
• Reflect adjustment - In all sections of accounting

On the tab Services adjust the amounts.

Postings

Postings are generated:

• Dt Kt - the amount of revenue is adjusted;
• Dt Kt - accrued VAT has been adjusted.

If you are a subscriber to the BukhExpert8: Rubricator 1C Accounting system, then read additional material on the topic:

Generate the CSF using the button.

In chapter .

.

Generate the Purchase Book report from the section Reports – VAT – Purchase Book.

Adjustment of sales downwards for the previous period in 1C

The organization entered into a service agreement with the customer KAMELIA LLC in the amount of 153,400 rubles.

On March 12, by agreement of the parties, a retro discount was provided for the provision of services from December 17. The accountant issued an adjustment invoice in the amount of RUB 118,000.

Implementation adjustments

Adjust the amount of services with a document Implementation adjustments . Create it based on the document Sales (deed, invoice) .

• Type of operation -Adjustment by agreement of the parties;
• Reflect adjustment - In all sections of accounting, because Not only VAT is adjusted, but also the sales amount.

On the tab Services adjust the amounts.

Calculations

will be reflected on page 300 (301) of the income tax return.

Postings

If checkbox

• NU - current period;

Postings are generated:

• Dt Kt - reversal of the amount of revenue in accounting;
• Dt Kt - reversal of the amount of accrued VAT.
• Dt Kt - adjusted profit in accounting;
• Dt Kt - mutual settlements with the buyer are reversed;
• Dt Kt - expenses are reflected in connection with the adjustment in NU.

If checkbox Last year's accounting is closed for adjustments (reporting has been signed) installed, then in 1C all adjustments will take place in the current period.

Issuance of Adjustment Invoice to the buyer

Write out the CSF using the button Issue a correction invoice .

Acceptance of VAT for deduction when reducing the sales amount

VAT can be deducted according to the CSF only with a document Generating purchase ledger entries In chapter Operations - Closing a period - Regular VAT operations - Create - Generating purchase ledger entries.

Implementation adjustments are reflected in the tab Reducing sales costs .

Report Book of purchases form from section Reports – VAT – Purchase Book.

Adjustment of sales upward for the previous period in 1C

The organization entered into a service agreement with the customer Lambriken LLC in the amount of 153,400 rubles.

On February 12, by agreement of the parties, a new cost for the provision of services dated October 23 was established. The accountant issued an adjustment invoice in the amount of RUB 177,000.

Implementation adjustments

Adjust the amount of services with a document Implementation adjustments . Create it based on the document Sales (deed, invoice) .

• Type of operation - Adjustment by agreement of the parties;
• Reflect adjustment - In all sections of accounting, because Not only VAT is adjusted, but also the sales amount.

On the tab Services adjust the amounts.

When adjusting the amounts of the previous period, the postings directly depend on whether the financial statements are signed. This fact is set on the tab Calculations. Here, indicate the item of other income and expenses to account for the adjustment in the taxonomy.

Adjustment amount for selected item Corrective entries for transactions of previous years will be reflected on page 100 (101) of the income tax return.

Postings

If checkbox Last year's accounting is closed for adjustments (reporting has been signed) is not installed, then in 1C it is corrected:

• BU - the last day of the year (December 31);
• NU - date of primary documents;
• Mutual settlements - by the current period, through an account.

Postings are generated:

• Dt Kt - reflection of the unaccounted amount of revenue;
• Dt

A situation where a company changes the sales amount for the previous period may occur if errors are detected in documents for the shipment of goods/services and if contractual terms relating to previous deliveries are changed (for example, an additional agreement was made to reduce the price, including for the previous period).

The first option must be reflected in accounting and tax accounting in accordance with Article 54 of the Federal Law of July 27, 2006 N 137-FZ:

Article 54. General issues of calculating the tax base

1. Taxpayer organizations calculate the tax base at the end of each tax period on the basis of data from accounting registers and (or) on the basis of other documented data on objects subject to taxation or related to taxation.
If errors (distortions) are detected in the calculation of the tax base relating to previous tax (reporting) periods in the current tax (reporting) period, the tax base and tax amount are recalculated for the period in which these errors (distortions) were made.
(as amended by Federal Law dated July 27, 2006 N 137-FZ)
If it is impossible to determine the period of errors (distortions), the tax base and tax amount are recalculated for the tax (reporting) period in which the errors (distortions) were identified. The taxpayer has the right to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) relating to previous tax (reporting) periods were identified, also in cases where the errors (distortions) led to excessive payment of tax .
(paragraph introduced by Federal Law dated July 27, 2006 N 137-FZ, as amended by Federal Law dated November 26, 2008 N 224-FZ)

Reflection of corrections in “1C: Enterprise Accounting” is carried out by the document “Implementation Adjustments”.

If the sales amount decreases (i.e. we overpaid income tax) and reporting for the previous period has not yet been submitted, then the document will reflect the amount of adjustment of mutual settlements and the amount of change in the income tax base in the first unclosed period using account 76.K .

“Subaccount 76.K “Adjustment of settlements of the previous period” takes into account the result of adjustment of settlements with counterparties, which was made after the end of the reporting period.
Debt for settlements with counterparties is recorded on the account from the date of the transaction that is subject to adjustment to the date of the correcting transaction.
Analytical accounting is maintained for each debtor and creditor (sub-account "Counterparties"), the basis of settlements (sub-account "Agreements") and settlement documents (sub-account "Documents of settlements with counterparties"). Each debtor and creditor is an element of the "Counterparties" directory. Each calculation basis is an element of the directory “Counterparty Agreements.”

If the reporting has already been submitted, then on the “Calculations” tab, check the box “Last year’s accounting is closed...” in the document and indicate the item of other income/expenses.

In this case, all postings will be made with the current date:

If the sales amount has increased (that is, we have not paid additional taxes to the budget), then “1C: Enterprise Accounting” will make all entries to increase the tax base with the date of the original document. In our case, the implementation was on January 14, 2013. And the closing amount of 76.k to account 62.1 will be made as the date the error was discovered - in our case, 02/22/2015.

A note about closing the period on the “Calculations” tab will not make significant changes to the transactions in this case.

As a result, if, as a result of identifying an error, the tax amount “went to be paid”, then you will have to submit an updated calculation and carry out the procedure for re-closing the period. Therefore, if the period has not yet been completed, then it is very advisable (if this is still possible) to simply correct the sales amount in the original document.

Continuing the topic started in issue 9 (September), page 22 of BUKH.1S for 2014, and dedicated to supporting primary accounting in 1C: Accounting 8 (rev. 3.0), we will talk about the procedure for correcting and adjusting primary accounting documents using the program, as well as how to reflect the changes made in the accounting of the seller and buyer. In this article we will talk about correcting and adjusting the primary document in the “paper version”. The entire described sequence of actions and all the drawings are made in the “Taxi” interface of the “1C: Accounting 8” program. When preparing the article, information from the “Directory of Business Operations” was used. 1C:Accounting 8" section "Accounting and tax accounting" IS 1C:ITS.

He who does nothing makes no mistakes

Even if the document flow in an organization is well-established and automated, the influence of the notorious human factor cannot be completely excluded, so making mistakes when drawing up documents is an inevitable reality. This is not always the fault of the representative of the selling company, since at the time of drawing up the primary documents and invoices, the details of the buyer’s counterparty may change.

Note! The Tax Service has developed a service for checking the details of the counterparty (TIN and KPP). This will avoid errors in invoices, purchase and sales ledgers, and invoice journals.

In “1C: Accounting 8” (rev. 3.0), the ability to check TIN and KPP through the new Federal Tax Service service has been implemented. The check is performed both when entering a new counterparty and when changing the details of an existing one. Read more about the service on the website.

So, if an error is identified by one or another party to the transaction, then the seller must provide corrected copies of the documents, and the buyer must accept and register them. In this case, accounting data is adjusted for both parties if an error affected this data.

Any details of a document in which an error was made (including price, quantity and amount) may be subject to correction, while the correction does not require the agreement of the parties, and the party that discovered the error simply notifies the other party to the transaction.

As a rule, an error is made in both the primary document (delivery note, act) and the invoice at the same time, although in practice there may be situations when only one of the documents needs to be corrected: either the primary document or the invoice.

If an error is made in the invoice, the seller draws up a corrected copy of the invoice, which indicates the number and date of the correction. The procedure for drawing up an amended invoice is approved in Appendix No. 1 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 “On the forms and rules for filling out (maintaining) documents used in calculations of value added tax” (hereinafter referred to as Resolution No. 1137).

The procedure for correcting errors in primary documents

The procedure for correcting errors in primary documents is enshrined in Part 7 of Article 9 of Federal Law No. 402-FZ dated 06.12.2011 (hereinafter referred to as Law No. 402-FZ): “Corrections are allowed in the primary accounting document, unless otherwise established by federal laws or regulatory legal acts of state accounting regulatory bodies. The correction in the primary accounting document must contain the date of the correction, as well as the signatures of the persons who compiled the document in which the correction was made, indicating their surnames and initials or other details necessary to identify these persons.”. The technical side of correcting primary accounting documents is not regulated by Article 9 of this Law, therefore, in practice, various options for making corrections to primary accounting documents that do not contradict Law No. 402-FZ can be used.

According to the recommendations of the Foundation “NRBU “Accounting Methodological Center””, set out in Explanation R-22/2013-KpT “Making corrections to primary documents” dated September 20, 2013, the most common methods of making corrections to primary accounting documents are the following:

• making corrections in the original primary accounting document;
• issuing a new corrective document.

Method of making corrections to the original accounting document set out in the Regulations on Documents and Document Flow in Accounting, approved. Ministry of Finance of the USSR 07/29/1983 No. 105 (hereinafter referred to as Regulation No. 105). According to clauses 4.2, 4.3 of Regulation No. 105, errors in primary documents (with the exception of cash and bank documents) are corrected as follows: the incorrect text or amounts are crossed out and the corrected text or amounts are written above the crossed out. Crossing out is done with one line so that the correction can be read. Correction of an error must be indicated by the inscription “corrected” and confirmed by the signature of the persons who signed the document. The date of correction must also be indicated. The disadvantages of this method include the following:

• in case of a large number of changes, correction by applying Regulation No. 105 will result in the document being unreadable;
• For electronic documents, making changes directly to the originally issued document is impossible due to the technical features of the execution of electronic documents.

Method for issuing a new (correcting) document is based on the method of making corrections by analogy with the approved procedure for drawing up corrected invoices in accordance with paragraph 7 of Appendix No. 1 to Resolution No. 1137, that is, by drawing up a new corrected copy of the primary accounting document.

When applying this method, it is necessary to comply with the minimum requirements of Part 7 of Article 9 of Law No. 402-FZ: the new document drawn up must identify the corrected document by the date the correction was made and confirm its authenticity with the signatures (with transcript) of the persons who compiled the document.

Execution by the seller of corrected documents for the buyer

The program "1C: Accounting 8" (rev. 3.0) supports the method of making corrections by issuing a new revised version of the primary document. To ensure this methodology, the correction is reflected in additional fields of the primary document (TORG-12 consignment note, service provision certificate): Correction no. And from. These fields indicate the number and date of the correction, similar to the correction of an invoice.

We will consider the formation of a corrected primary document and the reflection of the correction in the seller’s accounting using the following example.

Example 1

The seller, JSC Modern Technologies, on June 16, 2014, according to shipping documents, sold 130 goods to the buyer LLC Cafe Skazka. for a total amount of RUB 16,874.00. (including VAT 18%). In August 2014, the buyer discovered an error in the delivery note and invoice (the quantity and price of goods were incorrectly indicated). On August 22, 2014, the seller prepared and handed over to the buyer the corrected documents: delivery note and invoice.

Correction by the seller of the primary document in the program is entered based on the document Implementation adjustments with the type of operation . The corrected invoice is reflected in a separate document. In addition, the program provides the ability to re-correct primary documents and invoices.

Document Implementation adjustments Sales of goods and services, where the error was discovered. To do this you need to press the button Create based on(either from the document form or from the list of documents form Sales of goods and services) and select the command from the drop-down list Implementation adjustments. This creates a document of the same name Implementation adjustments, partially filled in based on document data Sales of goods and services.

Let's consider the further procedure for filling out the document (Fig. 1):

• in field Type of operation you need to select an operation Correction in primary documents;
• in the fields Correction no. and from the number and date of correction is indicated;
• in field Reflect adjustment you need to select a value In all sections of accounting(in this case, as a result of posting the document, postings for adjusting accounting data and movements in VAT registers will be generated);
• in the fields of the tabular part in the line after change it is necessary to indicate adjusted data on the price and quantity of goods.

Rice. 1. Adjustment of implementation - correction in primary documents

To print the corrected primary document, you must press the button Seal and select the desired printing form. In our example, the command is selected Consignment note (TORG-12). The printed form of the corrected delivery note indicates the number and date of the original delivery note, according to which the goods were shipped, as well as the number and date of the correction (Fig. 2).

Rice. 2. Corrected delivery note

Implementation adjustments

REVERSE Debit 90.02.1 Credit 41.01

For the cost of erroneously written off twenty units of goods;

For proceeds from the sale of twenty units of goods (only by type of accounting quantitative).

Amount NU Dt And Amount NU Kt WELL).

Two entries are simultaneously entered into the sales VAT accumulation register, which reflects the accrual of VAT to the budget:

• reversing entry of an additional sheet for the amount of erroneous sales;
• recording an additional sheet for the amount of the corrected sale.

To create a revised invoice based on a document Implementation adjustments, you need to press the button Issue a corrected invoice.

After completing the document Invoice issued for sale, corrected Invoice journal with sign Correction.

Features of UPD correction

You can read about the features of using the universal transfer document (UTD) on the website.

Let's consider how to make corrections to a universal transfer document, because the procedure for correcting errors in primary documents and invoices is regulated by different regulations and varies significantly.

The difficulty of making corrections to the UPD also lies in the fact that errors can be made both in indicators that relate simultaneously to both the invoice and the primary document, and in indicators that relate exclusively to one of these documents.

Correction by the seller of mistakes made by issuing a new corrected invoice is fraught with negative consequences, especially for the buyer: if the corrected invoice is issued in a tax period different from the period in which the erroneous invoice was issued, then the buyer will have to cancel the erroneous invoice and submit updated declaration to the tax authority. At the same time, not every detected error entails the obligation to issue a corrected invoice.

Let us remind you that, according to paragraph 2 of Article 169 of the Tax Code of the Russian Federation, errors in invoices (adjustment invoices) that do not prevent the tax authorities from identifying during a tax audit are not grounds for refusing to accept for deduction of tax amounts:

• seller;
• buyer of goods (works, services), property rights;
• name of goods (works, services), property rights;
• their cost;
• tax rate;
• the amount of tax charged to the buyer.

Based on this rule, we can conclude that errors in invoices that do not interfere with the right to deduct VAT (we will call them “non-preventive errors”) are, for example, errors in the details of the shipper and consignee, in information about the payment document , in information about the country of origin of the goods and the customs declaration number.

If such “non-preventive errors” are detected, new copies of invoices are not drawn up (clause 7 of Section II of Appendix 1 of Resolution No. 1137).

A separate Appendix No. 7 to the letter of the Federal Tax Service of Russia dated October 17, 2014 No. MMV-20-15/86@ “On adjusting the universal transfer document” is devoted to making corrections to the UPD in connection with the discovery of errors.

According to the explanations of the tax department, the procedure for correcting detected errors in the UTD depends on the assigned status of the UTD and on the qualification of the error made.

Let us remind you that the UPD status is a service attribute that is of an informational nature and can take the value “1” or “2”. If the value “1” is specified in the Status field, then the document is used simultaneously as both an invoice and a primary document; if the status value is “2,” then the UPD will be used only as a primary accounting document.

• corrections are made to the UPD with status “1”;
• errors were made in indicators related simultaneously to both the primary document and the invoice;
• in this case, errors in part of the invoice are classified as “obstructive errors”.

In all other cases, the new UPD should be compiled with status “2”.

If errors are made in indicators that relate only to the primary document, then you can draw up a new UPD with status “2” or correct the information directly in the UPD by applying Regulation No. 105 (crossing out and correction).

In the case when it is necessary to correct the fact of erroneous recognition of a transaction:

• exempt from taxation in accordance with Article 149 of the Tax Code of the Russian Federation;
• erroneous determination of the place of sale of goods (works, services, property rights) in accordance with Articles 147, 148 of the Tax Code of the Russian Federation

To change data on the cost of shipment, you can create a new UPD with status “2” or correct the information directly in the UPD. In this case, you must issue a separate invoice.

If, under the conditions of Example 1, the seller uses UPD in its document flow, then, guided by the recommendations of the Federal Tax Service, the error in the quantity and price of the goods is corrected by drawing up a new UPD with status “1”. In "1C: Accounting 8" this opportunity is provided automatically if, after saving the document Implementation adjustments by button Seal call command Universal transfer document (UDD).

Example 2

On July 24, 2014, the seller ZAO Modern Technologies sold goods to the buyer LLC Cafe Skazka for a total amount of RUB 35,400.00. (including VAT 18%). In October 2014, the seller discovered an error in the sales document and in the issued UPD - the contract number was indicated incorrectly. On October 22, 2014, the seller executed and handed over the corrected UPD to the buyer.

To correct an error in mutual settlements with the buyer, made due to the indication of an incorrect agreement in the sales document, you can use the document Debt adjustment.

To correct the primary document, including those drawn up in the UPD form, it is necessary to use the document Implementation adjustments with the type of operation Correction in primary documents. Since the contract number is not an indicator related to the invoice details, the UTD must be issued with status “2”.

If when filling out the document Implementation adjustments in field Reflect adjustment select value Only in printed form(Fig. 3), then as a result of posting the document, no entries will be generated for adjusting accounting data and movement through VAT registers, and in the printed form of the UPD, the status “2” will be generated automatically.

Rice. 3. Correction of implementation - correction in printed form

You can correct the contract number manually directly in the printed form using the editing mode (Fig. 4).

Rice. 4. UPD - correction in printed form of the document

IS 1C:ITS For more information on the use of the UTD and the procedure for making corrections to the UTD, see the reference book “Universal Transfer Document (UDD)”

There are no errors: the terms of the deal have simply changed

In the course of their economic activities, economic entities can revise and change the terms of already completed transactions, as a result of which the cost of previously shipped goods (work performed, services rendered, transferred property rights) specified in the contract is adjusted. The price may change as a result of changes:

• prices of goods shipped, work performed, services provided (for example, when providing retro discounts);
• the quantity of valuables shipped (for example, if the actual volume of goods delivered does not correspond to the original volume indicated in the shipping documents); simultaneously prices and quantities of goods shipped, work performed, services rendered.

Unlike the situation with a detected error, the cost adjustment is carried out by agreement of the parties. In this case, an additional agreement to the contract is drawn up (if the possibility of adjusting the conditions is not specified in advance in the contract), a notice of price changes, a price agreement protocol or another similar document registering a new fact of economic life, but primary accounting documents (invoices or acts) for the shipped goods (works, services, rights) do not change.

The seller issues an adjustment invoice, which is a separate document. For the adjustment invoice, the form approved in Appendix No. 2 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 is established.

Preparation by the seller of adjustment documents for the buyer

Example 3

On December 13, 2014, the seller ZAO Modern Technologies provided the buyer with consulting services on the use of software for a total amount of RUB 70,000.00. (including VAT 18%). Due to the fact that the buyer fulfilled the software procurement plan, he was given a discount on consulting services in the amount of RUB 5,000. (including VAT 18%), about which an agreement on price changes was signed on December 21, 2014. On the same day, the seller issued and handed over an adjustment invoice to the buyer.

The issuance of an adjustment document by the seller in the program is entered on the basis of the document Implementation adjustments with the type of operation . The adjustment invoice is reflected in a separate document. In addition, the program provides the ability to re-adjust primary documents and invoices.

Document Implementation adjustments can be entered based on the document Sales of goods and services, which is subject to change, then the tabular part of the document will be filled with data on the content and cost of services before adjustment.

• in the Operation type field, you must select the value Adjustment by agreement of the parties;
• in the Number and from fields indicate the number and date of the correction;
• in the Reflect adjustment field, select the value In all accounting sections;
• in the fields of the tabular section in the line after the change, you must indicate the adjusted data on the price of the services provided.

Rice. 5. Adjustment of implementation by agreement of the parties

Rice. 6. Price change agreement

To generate a separate primary document fixing the new cost of services provided, you can use the printed form Cost Change Agreement, which the program offers as part of commands called by the Print button. The printed form of the agreement indicates the number and date of the adjustment, as well as the number and date of the initial act of provision of services (Fig. 6).

As a result of the document Implementation adjustments The following accounting entries are generated:

REVERSE Debit 62.01 Credit 90.01.1

By the amount of reduction in the cost of sales;

REVERSE Debit 90.03 Credit 19.09

For the amount of VAT on the reduction in sales value.

For tax accounting purposes for corporate income tax, the corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt for those accounts where tax accounting is supported (accounts with the attribute WELL).

To the accumulation register VAT presented, reflecting information on VAT amounts presented by suppliers and contractors, a record with the type of movement is entered Coming and event VAT claimed for deduction by the amount of reduction in selling price.

To create a correction invoice based on a document Implementation adjustments, you need to press the button Issue a correction invoice.

After completing the document an entry will be made in the information register Invoice journal with sign Adjustment.

IS 1C:ITS For step-by-step instructions on how the seller prepares a corrected and adjusted invoice and reflects it in the purchase book and sales book, see the reference book in the section “Accounting and Tax Accounting” - “Correction and Adjustment of Sales”.

The seller can enter the document Implementation adjustments also based on documents: Act on the provision of production services, Report of the commission agent (principal) on sales, Implementation adjustments.

To register corrections in documents received by the buyer from the seller, you must use the document Adjustment of receipts(with types of operations Correction in primary documents or Adjustment by agreement of the parties). Document Adjustment of receipts can be entered based on the following documents:

• Receipt of goods and services;
• Receipt of additional expenses;
• Adjustment of receipt.

IS 1C:ITS For step-by-step instructions for registering a corrected and adjusting invoice by the buyer and reflecting it in the purchase book and sales book, see the reference book “Accounting for Value Added Tax” in the section “Accounting and Tax Accounting” - “Correction and Adjustment of Receipts”.

Universal adjustment document

We wrote in detail about the legal basis for the use of a universal adjustment document (UCD), about the features of filling it out, as well as about the formation of the UCD in “1C: Accounting 8” (rev. 3.0) in issue No. 12 (December), page 5 “ACCOUNTING. 1C" for 2014.

Let's look at the example of creating a universal adjustment document in the program.

Example

Let's change the conditions of Example 3. According to the agreement concluded with the buyer, the seller, JSC Modern Technologies, sells software and provides consulting services on the use of the specified software. The agreement provides for a discount on consulting services if the buyer fulfills the procurement plan. On December 13, 2014, the seller provided the buyer with consulting services on the use of software for a total amount of RUB 70,000.00. (including VAT 18%) and issued the UTD. Due to the fact that the buyer completed the software procurement plan on December 21, he was given a discount on consulting services in the amount of RUB 5,000. (including VAT 18%) and the UCD was issued on the same date.

Printable form of UKD is called by button Seal from the document form Adjustment of implementation (Adjustment by agreement of the parties) or from the document form Corrective invoice issued.

The UCD will be automatically generated with the status “1”, since the document is simultaneously used both as a primary accounting document (notification of a change in value) and as an adjustment invoice.

Since the possibility of providing a discount to the buyer was agreed upon in advance by the contract, and additional consent of the buyer is not required, then in the printed form of the UKD in editing mode, you need to rearrange the position and the transcript of the manager’s signature from the line - I suggest changing the cost to the line - I notify you of price changes. In addition, you can enter additional information on this transaction in the line - Other information(Fig. 7).

Rice. 7. UCD (notification of price change)

IS 1C:ITS For more information on the use of the UCD, see the reference book “Universal Adjustment Document (UCD)” in the “Accounting and Tax Accounting” section.