Invoices and other VAT documents. Termination of a supply agreement: how to cancel an invoice? Electronic invoice how to cancel step by step

The corresponding reversal account will also be reflected in the Sales of services register (Fig. 3, document Operation). Rice. 3 The corresponding reversal entry is automatically entered into the Sales VAT register indicating the following values:

in the Additional sheet entry column – “No”;
in the Adjusted period column - no value;
in the Amount excluding VAT column – “–80,000.00”;
in the VAT column – “–14,400.00”.

Since the cancellation of a registration entry for an erroneously issued invoice must be made in an additional sheet of the sales book during the period of service provision, i.e.

How to properly cancel an invoice?

How to remove the 1C: Accounting 8 program ed. from the information base. 3.0 unnecessary invoices after the end of the reporting campaign? If, after submitting the declaration, the taxpayer discovers that some information was not reflected in the declaration (not fully reflected) or identifies errors, then, according to paragraph 1 of Article 81 of the Tax Code of the Russian Federation, he:

is obliged to make changes to the tax return and submit an updated return if errors (distortions) led to an understatement of tax;
has the right to make changes to the declaration and submit an updated declaration if errors (distortions) did not lead to an understatement of the amount of tax payable.

If the detected errors or distortions relate to previous tax (reporting) periods, then the tax base and tax amount are recalculated for the period in which these errors (distortions) were made (paragraph 2, clause 1, article 54 of the Tax Code of the Russian Federation). This is a general rule.

Adjustment or corrected invoice in 2018: how not to miss?

Adjusting last year's data in tax accounting Now, when automatically filling out reports, the tax accounting data corrected in the previous period will appear in both the updated income tax return for 9 months of 2015 and the updated income tax return for 2015. After this, you need to re-perform the routine operation Balance Reformation, which is part of the Month Closing processing. When creating an Operation in February 2016, with the Reversal document view, an automatically filled out tabular section on the Accounting and Tax Accounting tab (see.
rice. 3) must be adjusted as follows (Fig. 3):

Replace the entry REVERSE Debit 25 Credit 60.01 with the entry Debit 60.01 Credit 91.01 and reflect the amount of income from the previous period (20,000 rubles).

How to register a corrected invoice for a previous period?

At various tax forums, the issue regarding the procedure for canceling erroneously issued invoices is often discussed. What do controllers think about this? Quite recently, clarifications came from the highest tax department on the procedure to be followed in this situation. We are talking about Letter dated 04/30/2015 N BS-18-6/ How can a seller cancel invoices erroneously issued to a buyer? The Tax Code does not answer this question.

At the same time, there is a certain procedure for the taxpayer to act in the situation under consideration, described in Decree of the Government of the Russian Federation of December 26, 2011 N 1137. Sellers maintain a sales book, in which invoices are registered in chronological order in the tax period in which the tax liability arises.

On cancellation of invoices (milenina n.v.)

Correction of an error in reflecting in accounting and tax accounting a fact of economic life that did not take place in the program is registered using the document Operation with the transaction type Reversal of document (section Operations, subsection Accounting, hyperlink Operations entered manually). The header of the document states:

in the date field - the date the error was corrected;
in the Cancelled document field - the corresponding erroneous sales document.

April 12, 2018invoices “from the past”: disputes about deadlines

Read about the position of the Ministry of Finance on the issue of using adjustment invoices in the material “Adjustment invoice is not for correcting errors.” There are few cases when it is necessary to cancel the original invoice: if the seller issued a shipping invoice in error or made errors in the details significant for deducting VAT - in both cases, one of the parties will need to cancel the original invoice. Let's talk now about how to do this correctly. How to correctly cancel an invoice to a seller Let's consider an example: Romashka LLC issued an invoice for shipment to Vasilek LLC in August and reflected it in the sales book for the 3rd quarter, and the next day it turned out that the goods had actually been shipped to Kolosok LLC and the manager of this company did not immediately discover the error in the received invoice.

Deleting an erroneous receipt document in 1s:accounting 8

Attention

As a result of posting the issued Invoice document, an entry is made in the information register of the Invoice Log. Register entries The Invoice Register are used to store the necessary information about the issued invoice. Using the button Print the accounting system document Invoice issued, you can view the form of the invoice, as well as print it.

An invoice issued for the provision of advertising services is registered in the sales book for the third quarter of 2015 - see table. 1. Table 1 The transaction subject to VAT for the provision of advertising services is reflected in line 010 of section 3 of the VAT tax return for the third quarter of 2015 (approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/) (Fig. 2) . Rice. 2 Information from the sales book is reflected in section 9 of the VAT return.

Correction of accounting and tax accounting data Accounting.

You can create an invoice for the advertising service provided by clicking on the Write invoice button at the bottom of the Sales document (act, invoice). In this case, the document Invoice issued is automatically created, and a hyperlink to the created invoice appears in the form of the basis document (Fig. 1). Rice. 1 In the document Invoice issued (section Sales, subsection Sales, hyperlink Invoices issued), which can be opened via a hyperlink, all fields are filled in automatically based on the data in the document Sales (act, invoice).

From 01/01/2015, taxpayers who are not intermediaries acting on their own behalf (forwarders, developers) do not keep a log of received and issued invoices, therefore, in the document Invoice issued in the line “Amount:” it is indicated that the amounts to be registered in accounting journal (“of which in the journal:”) are equal to zero.
You can prevent the tax authorities’ request by generating an updated VAT return for the 3rd quarter, adding Appendix 1 to Section 9 “Information from additional sheets of the sales book.” For additional information, see the material “How to submit an electronic book of purchases and sales for tax purposes in 2017-2018?” If the accountant of Romashka LLC forgot to reflect the invoice issued to Kolosok LLC in the sales book, and managed to cancel the invoice addressed to Vasilek LLC, he would have to submit an amendment, since this would underestimate the final sales ( P.
1 tbsp. 81 Tax Code, clause 5 of the rules for filling out the additional list of the sales book, letter of the Federal Tax Service dated November 5, 2014 No. GD-4-3/). Canceling an invoice by the buyer In the example considered, for Vasilek LLC and Kolosok LLC, the cancellation of an erroneous invoice did not create additional problems, because no entries were made in the purchase ledger based on this invoice.
Canceling an erroneous registration entry for an invoice from the purchase book is performed using the document Reflection of VAT for deduction (section Operations) by clicking the Create button. After processing the Closing of the month for December 2015, when automatically filling out the reports, the corrected accounting and tax accounting data will appear both in the annual financial statements and in the corporate income tax return for 2015. The updated profit declaration for 9 months of 2015 will have to be adjusted manually.
To do this, the automatically filled in indicator of line 010 “Direct expenses related to sold goods (products), works, services” of Appendix No. 2 to Sheet 02 of the income tax declaration should be reduced by 20,000 rubles.

There are few situations when it is necessary to cancel an issued invoice. The main reasons are erroneous issuance of a shipping invoice and incorrect details that affect the deduction of VAT. In such cases, one of the parties will cancel and re-issue the invoice.

If you need to update the cost, price or volume of a product, service or work, cancellation is not required, since changes in tax liabilities can be reflected in the sales and purchases ledger. Cancellation is provided to replace an invoice that cannot be adjusted. We talked about the adjustment invoice.

Who performs the operation?

The procedure for registering an invoice cancellation depends on the date of issue. and is reflected both in the supplier’s sales book and in the client’s purchase book. The procedure and actions for filling out accounting books and additional sheets are specified in the rules for maintaining them, approved by Decree No. 1137 of the Government of the Russian Federation of December 12, 2011 “On the forms and rules for filling out documents for VAT calculations.”

For the quarter in which the invoice was canceled, an updated tax return is submitted, in accordance with paragraph 1 of Article 81 of the Tax Code of the Russian Federation and paragraphs 5-6 of the Rules for filling out additional tax returns. sheets of books of purchases and sales, in all cases when the amount of VAT changes.

Important! If the amount of tax paid after clarification is higher than in the initially prepared declaration, then, in order to avoid a fine for tax evasion, an additional penalty is paid when submitting the revised declaration.

You can find out about the rules for filling out an invoice.

Instructions for carrying out

The registration procedure is significantly different, both for the seller and the buyer, and based on the quarter in which the corrected invoice was drawn up (we discussed why an invoice is needed for the seller and the buyer). For sellers, Subclause 3 of clause 11 of the Sales Book Maintenance Rules provides the following template for making changes:

If the preparation of an erroneous invoice occurred in the same billing period in which the cancellation sheet was registered, that is, the dates of lines 1 and 1a are within the same quarter, the original document is registered again.
If cancellation occurs on an erroneous invoice already in the next quarter, based on the date in lines 1 and 1a of the corrected version, then an additional sheet is drawn up, in accordance with paragraph 3 of the Rules for filling out additional invoices. sheets.

Correction algorithm:

The primary invoice is re-registered, with columns 13a-19 filled in with negative indicators, removed from the invoice with the “-” sign.
The corrected version is registered in the prescribed manner, indicating in column 4 details 1a from the previous version.

The buyer, in accordance with subparagraph 4 of paragraph 9 of the Rules for maintaining the purchase book, cancels and re-registers a new invoice, in a manner that depends on the date of the corrections by the seller.

If the erroneous and corrected invoices are drawn up in the same quarter:

An erroneous invoice is re-registered by entering negative indicators marked “-” in columns 15-16.
The corrected version is registered in the standard way, duplicating the date and number 1a in line 4.

If the seller did not have time to submit the corrections in the billing quarter, and the data has already been transferred to the tax service, the procedure is slightly different. An additional sheet is inserted into the new purchase book in accordance with paragraph 5 of the filling rules, in the same way with correcting the column of the erroneous invoice.

Cancellation procedure

The detailed regulations for such a procedure are spelled out in paragraphs 3 and 11 of the Rules for maintaining a sales book, approved by Resolution No. 1137. For the buyer, the resolution in paragraph 4 of the Rules for maintaining the purchase book prescribes similar actions, but after receiving a corrected invoice from the seller.

For the past period

At the end of the tax period, the cancellation of the entry is carried out by registering a new invoice, with correction and indication of the details of the registered version. The buyer must record the receipt in his ledger and indicate the cancellation, and the seller must provide a corrected version of the original invoice and register it with him.

The supplier did not register the document

If incorrect shipment data was entered into the sales book, but was discovered immediately afterwards, the procedure in this case is simpler. The circumstance of an error corrected in the same tax period does not affect the amount of tax deductions, so it is enough to fill out the corresponding columns 13a-19, canceling not the entire sheet, but only the incorrect data.

Cancellation by buyer

As long as no entries are made in the purchase ledger, the correction does not have any cancellation issues. However, when an erroneous invoice is received in the package of documents and the amounts are entered in the purchase ledger, it is more difficult to make a cancellation. After submitting distorted information, the tax deduction turns out to be underestimated or overestimated, and it needs to be recalculated. In this case, the buyer must make corrections. This is done in accordance with paragraph 5 of the rules for filling out additional information. leaf

To cancel the submitted accountant of the buyer's organization must draw up a separate sheet for the submitted purchase book with negative values in columns 15-16, pay the difference in tax and penalty, in accordance with paragraph 1 of Article 81 of the Tax Code and paragraph 6 of the rules for filling out additional. sheets of the shopping book.

Situations with registration work

The main point of registering corrected sheets is to enter negative values into them in the designated columns. Actions depend on the delivery party, the tax period and whether the error is recorded in the books.

The buyer did not enter data

According to paragraph 1 of Article 54 of the Tax Code, if distortions are detected in past periods, recalculation is carried out in the same period. However, this rule does not apply to previous periods, since Government Resolution No. 1137 does not contain a mechanism for its implementation, and the recalculation is carried out in the quarter when the correction is registered. Therefore, you can recalculate or pay additional tax after compiling

The accountant decided to correct the accounting and tax data, as well as submit an updated VAT return for the third quarter of 2015. How to reflect the service provided in accounting The provision of an advertising service to the buyer of Clothes and Shoes LLC in the 1C: Accounting 8 program (rev. 3.0) is registered using the document Sales (act, invoice) with the transaction type Services (act) (section Sales, subsection – Sales, hyperlink Sales (acts, invoices). After posting the document, the following entries are entered into the accounting register: Debit 62.01 Credit 90.01.1 – for the cost of the advertising service provided; Debit 90.03 Credit 68.02 – for the amount of accrued VAT in the Sales register. An entry with the type of movement Receipt for the sales book, reflecting the accrual of VAT at a rate of 18%. The corresponding entry about the cost of the advertising service provided is also entered into the Sales of services register.

How to properly cancel an invoice?

But the taxpayer has the right to recalculate the tax base and the amount of tax liabilities even during the period when errors are identified. This is possible in two cases:

if it is impossible to determine the period of commission of these errors (distortions);
if such errors (distortions) led to excessive payment of tax (paragraph 2, paragraph 1, article 54 of the Tax Code of the Russian Federation).

But when applying these standards, the following features must be taken into account:

the norm of paragraph 1 of Article 54 of the Tax Code of the Russian Federation does not apply to errors that were made due to incorrect reflection of tax deductions. This is due to the fact that by using tax deductions the taxpayer reduces the amount of tax already calculated from the tax base (clause

1 tbsp.

Adjustment or corrected invoice in 2018: how not to miss?

Resolution No. 1137, upon receipt of a corrected invoice after the end of the current tax period, the entry on the invoice is canceled in an additional sheet of the purchase book for the tax period in which the invoice was registered before the corrections were made to it (clause 4 of the Rules for maintaining the book purchases, approved by Resolution No. 1137). Despite the fact that these norms of Decree No. 1137 relate the procedure for correcting the sales book and (or) purchase book only to making corrections to invoices, the use of additional sheets of the purchase book and (or) sales book is prescribed in relation to any changes to the sales book and ( or) purchase books for expired tax periods (letters of the Federal Tax Service of Russia dated 09/06/2006 No. MM-6-03/, dated 04/30/2015 No. BS-18-6/). The data from such additional sheets is used to make changes to the VAT tax return (clause

How to register a corrected invoice for a previous period?

The difference between nil and canceled invoices is the tax implications. So, if you register a zero invoice in the book of purchases or sales, there will be no consequences for the merchant; in the case of a canceled invoice, not everything is so simple... Why cancel an invoice? Everyone makes mistakes, so errors in work sometimes occur.

An absent-minded accountant may issue an invoice to the wrong buyer or make a mistake in his details. In any case, errors need to be corrected, but this is not always done in the same way. For example, the original invoice contains information that does not correspond to reality, and this requires adjustments.

On cancellation of invoices (milenina n.v.)

Attention

Add to favoritesSend by email How to cancel an invoice? This question arises when an invoice to a counterparty is issued in error or requires replacement. We will tell you in our article what you need to do in such situations to avoid tax consequences and not let your counterparties down. Canceled and zero invoice - what is the difference? Why cancel an invoice How to correctly cancel an invoice to a seller Cancellation of an invoice by a buyer Results Canceled and zero invoice - what is the difference? A zero invoice can be issued by merchants if they do not apply VAT (for example, “simplified”), at the request of the counterparty.

However, the Tax Code does not provide for the obligation to issue zero invoices for them. Read more about VAT under the simplified tax system in the material “VAT under the simplified tax system: in what cases should I pay and how to take into account the tax in 2017-2018?”

April 12, 2018invoices “from the past”: disputes about deadlines

If the erroneous invoice was discovered after the end of the third quarter, the accountant of Romashka LLC would have to draw up an additional sheet of the sales book and register the erroneously issued invoice (with a minus sign) in it, then reflect the invoice addressed to LLC there. Spikelet" for the same amount (clause 3 of the rules for filling out the sales book). At the same time, the total sales amounts of Romashka LLC would remain unchanged and the need for an updated declaration would not arise (clause 1 of Article 81 of the Tax Code of the Russian Federation, clause 2 of Appendix 2 to the order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ ). However, in the situation under consideration, the data presented by Romashka LLC in Appendix 9 to the VAT return for the 3rd quarter will be incorrect and the tax authorities, if an error is discovered, will require an explanation (clause
3 tbsp. 88 Tax Code of the Russian Federation).

Deleting an erroneous receipt document in 1s:accounting 8

Info

Despite the fact that these norms of Decree No. 1137 relate the procedure for correcting the sales book and (or) the purchase book only to the introduction of corrections in invoices, the use of additional sheets of the purchase book and (or) the sales book is prescribed in relation to any changes to the sales book and ( or) purchase books for expired tax periods (letters of the Federal Tax Service of Russia dated 09/06/2006 No. MM-6-03/, dated 04/30/2015 No. BS-18-6/). The data from such additional sheets is used to make changes to the VAT tax return (clause 5 of the Rules for filling out an additional sheet of the sales book, clause 6 of the Rules for filling out an additional sheet of the purchase book). At the same time, in addition to those sections that were previously submitted to the tax authority, the updated tax return includes, respectively, Appendix 1 to Section 8 and (or) Appendix 1 to Section 9 (clause

To do this, the program should generate two Transaction documents relating to different periods:

dated September 2015 - only for adjusting tax accounting data for income tax;
with the type of Reversal of a document dated February 2016 - to adjust accounting data and tax accounting data for VAT.

When creating an Operation entered manually in September 2015 (Fig. 5), you need to enter two entries into special resources for tax accounting purposes: REVERSE Amount NU Dt 90.02.1 Amount NU Kt 76.K

for the amount of erroneously reflected direct costs;

Amount of NU Dt 90.09 Amount of NU Kt 99.01.1

the amount of the financial result obtained as a result of corrections made to tax accounting.

In this case, permanent and temporary differences are not reflected. Rice. 2.
The question immediately arises: how to cancel an invoice and are there other ways to correct it? Cases when cancellation can be avoided, although the original invoice requires adjustments, are listed in clause 5.2 of Art. 169 of the Tax Code of the Russian Federation. This happens, for example, when the cost of goods (work, services) changes due to an adjustment in their price or quantity. In this case, there are no questions about how to cancel the invoice, since the change in the tax obligations of the buyer and seller will be reflected in the books of purchases and sales based on the adjustment invoice.

It is important to remember that it does not replace the original invoice, but only makes adjustments to it, that is, the existence of an adjustment invoice is possible only together with the original one.

Q3 2015, it is necessary to make an adjustment to the Sales VAT register entries:

in the Additional sheet entry column - replace the value with Yes;
in the Adjusted period column - indicate any date of the third quarter of 2015, for example, 09/30/2015.

After recording the Transaction document, a cancellation record for the erroneously issued invoice will be made in the additional sheet of the sales book for the third quarter of 2015 - see table. 2. Table 2 It should be noted that the erroneously issued invoice itself is not subject to cancellation (withdrawal, destruction). According to the Federal Tax Service of Russia, establishing a mechanism for canceling invoices is inappropriate, since if an erroneously issued invoice is not registered in the sales book, then it is not accepted for accounting (letter of the Federal Tax Service of Russia dated April 30, 2015 No. BS-18-6/

The following actions must be performed:

Rationale

The law does not define the procedure for cancellation. At the same time, the need to cancel an invoice arises in practice quite often.

For example, the contractor sent the customer a certificate of completion and issued an invoice in March. But the customer did not accept the work performed and demanded that the deficiencies be corrected. The customer signed the deed in November.

In the above situation, the invoice issued in March is not issued correctly. The invoice should be issued only in November, after the customer has accepted the work.

Such an incorrectly issued invoice should be cancelled. But, as I already noted, the procedure for canceling an invoice has not been established. Thus, Decree of the Government of the Russian Federation dated December 26, 2011 N 1137 approved the Forms and rules for filling out (maintaining) documents used in calculations of value added tax. This document defines the procedure for correcting an invoice. However, when correcting an invoice, its number or date cannot be changed. Accordingly, in the situation under consideration, correction of the invoice is impossible.

The same document talks about the cancellation of entries in the sales book and purchase book. But you must agree. that this is not the same thing as canceling an invoice.

As a result, we can talk about the established practice of using invoice cancellation, which is accepted by tax authorities.

1) The seller must provide written notice to the buyer that he is canceling the invoice.

This written document should indicate which invoice is canceled (number, date), under which agreement.

The written communication states that the invoice was issued in error and that the seller has removed the invoice from the sales ledger. It must be explicitly stated that the seller recommends that this purchase ledger invoice be excluded.

2) The seller records the invoice cancellation in the sales ledger

The procedure for correcting the sales book as a whole is described in Appendix 5 to Decree of the Government of the Russian Federation of December 26, 2011 N 1137.

If an invoice is canceled before the end of the tax period, then this invoice is recorded again with a minus sign in the sales ledger.

If an invoice is canceled after the end of the tax period, then this invoice is recorded on an additional sheet in the sales book for the period in which the erroneous invoice was issued.

3) The buyer records the invoice cancellation in the purchase ledger

If an invoice is canceled before the end of the tax period, then this invoice is recorded again with a minus sign in the purchase ledger.

If an invoice is canceled after the end of the tax period, then this invoice is recorded on an additional sheet in the purchase book for the period in which the erroneous invoice was issued.

After this, the taxpayer must submit an amended tax return reflecting the above changes.

The Federal Tax Service of the Russian Federation confirms the legality of the above procedure for canceling an invoice (Letter of the Federal Tax Service of the Russian Federation dated April 30, 2015 N BS-18-6/499@). Moreover, in this letter, the Federal Tax Service of the Russian Federation indicated that it considers it inappropriate to establish the procedure for canceling an invoice in legislation, since it does not see any problems with using cancellation in practice.

Additionally

A document that serves as the basis for the buyer to accept the VAT amounts presented by the seller for deduction.

Deleting an erroneous receipt document from last year The situation when you need to cancel a receipt document from last year is more complicated. Example 2 The erroneously recorded transaction described in Example 3 was discovered after the submission of the income tax return for 2015 and after the signing of the financial statements for 2015. The organization makes the necessary changes to the accounting and tax records and submits updated tax returns to the tax authority: for VAT - for the third quarter of 2015; for income tax - for 9 months of 2015 and for 2015. To correct the error of previous years in reflecting in accounting and tax accounting a fact of economic life that did not take place, you can use the correction technique implemented in the document Adjustment of receipts and described in Example 2.

How to properly cancel an invoice?

However, situations are different: suppose an erroneous invoice addressed to Vasilek LLC, along with a mass of other invoices, ended up in the accounting department of Kolosok LLC, after which the absent-minded accountant of Kolosok LLC, reflecting the received invoices in the purchase book, mistakenly entered amounts from all invoices into the purchase ledger. As a result, the tax deduction for the 3rd quarter turned out to be overstated, which was discovered after filing the return.
In this case, the buyer, Kolosok LLC, will have to cancel the invoice and correct the purchase book. To do this, the accountant needs to draw up an additional sheet to the purchase book for the 3rd quarter, in which in gr.
Enter items 15 and 16 of the erroneous invoice with a minus sign (clause 5 of the rules for filling out the additional sheet of the purchase book). Then you need to submit an update, having previously paid additional tax and penalties in order to avoid a fine (clause 1, article 81 of the Tax Code, clause

Adjustment or corrected invoice in 2018: how not to miss?

Attention

In Example 1, the bug is fixed in December 2015;

in the Reversed document field - the corresponding erroneous receipt document;
The Contents field and tabular parts of the document are filled in automatically after selecting the document to be reversed.

On the Accounting and tax accounting tab, reversal accounting entries are reflected: REVERSE Debit 25 Credit 60.01

for the cost of repair work performed (RUB 20,000);

REVERSE Debit 19.04 Credit 60.01

for the amount of submitted input VAT (RUB 3,600).

A corresponding reversal entry is also made in the VAT Register Presented. Since the cancellation of a registration entry for an erroneously issued invoice must be made in an additional sheet of the purchase book for the third quarter of 2015, the corresponding reversal entries must be entered into the VAT Purchases register.

How to register a corrected invoice for a previous period?

Rules for filling out an additional sheet of the sales book, clause 6 of the Rules for filling out an additional sheet for purchase books). At the same time, in addition to those sections that were previously submitted to the tax authority, the updated tax return includes, respectively, Appendix 1 to Section 8 and (or) Appendix 1 to Section 9 (clause
2

3.0) let's look at it using an example. Example TF Mega LLC uses OSNO. On October 27, 2015, after submitting the VAT return for the third quarter of 2015, the accountant discovered an erroneously recorded transaction for the provision of advertising services and, consequently, an erroneous registration entry in the sales book for the third quarter of 2015.

On cancellation of invoices (milenina n.v.)

According to clause 3 and paragraph 2 of clause 11 of the Rules for maintaining the sales book, approved. Resolution No. 1137, if it is necessary to cancel an entry in the sales book after the end of the current tax period, additional sheets of the sales book are used for the tax period in which the invoice was registered.

Despite the fact that Resolution No. 1137 correlates this procedure with corrections to the sales book caused by corrections in invoices, the possibility of canceling erroneous registration records is confirmed in the clarifications of the Federal Tax Service of Russia (letter of the Federal Tax Service of Russia dated September 6, 2006 No. MM-6-03/, dated April 30, 2015 No. BS-18-6/). The data from such sheets is used to make changes to the VAT return (clause

5 Rules for filling out an additional sheet of the sales book).

April 12, 2018invoices “from the past”: disputes about deadlines

According to paragraph 5 of the Accounting Regulations “Correction of errors in accounting and reporting” (PBU 22/2010)”, approved. By order of the Ministry of Finance of Russia dated June 28, 2010 No. 63n, an error in the reporting year identified before the end of this year is corrected by entries in the relevant accounting accounts in the month of the reporting year in which the error was identified. Tax accounting. If errors are discovered in the submitted tax return that do not lead to an underestimation of the amount of tax payable, the taxpayer has the right, but is not obligated, to submit an updated tax return to the tax authority (clause

1 tbsp. 81 of the Tax Code of the Russian Federation). In the example under consideration, a transaction subject to VAT for the provision of advertising services was incorrectly recorded in accounting; therefore, the discovered error led to an overestimation of the VAT tax base in the third quarter of 2015 and, consequently, the amount of tax payable to the budget.

Deleting an erroneous receipt document in 1s:accounting 8

This circumstance did not in any way affect the final amount of tax in the sales book of Romashka LLC. All that was required was to issue a new invoice for Kolosok LLC and register it in the sales book and cancel the erroneous one.

To do this, the accountant of Romashka LLC once again reflected the data of the invoice erroneously issued to Vasilek LLC in the sales book (column 13a-19) with a minus sign (clause 3 of the rules for filling out an additional sheet of the sales book), and the invoice reflected the invoice to Kolosok LLC in the usual manner. IMPORTANT! The procedure for registering invoices and actions for filling out sales books and purchase books (as well as additional sheets to them) are specified in the rules for maintaining purchase books and sales books, approved.
Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 on the forms and rules for filling out documents for VAT calculations.
When these entries are canceled before the end of the current tax period in the sales book, the indicators are indicated with a negative value. When an entry in the sales book is canceled after the end of the current tax period, an additional sheet of the sales book is filled in for the invoice for the tax period in which the invoice was registered. : the amount of shipment and VAT on an erroneously issued invoice is reflected with a minus sign. This is exactly what officials of the regulatory agency recommend doing in the previously mentioned Letter. At the same time, it is obvious that tax consequences from the use of invoices arise only if they are registered in the sales book.

Important

In practice, there are situations when accounting erroneously reflects the receipt of goods (work, services) that did not take place in the economic life of the organization. In this case, such an operation is not subject to adjustment, but to cancellation.

Removing an erroneous receipt document for the current year In practice, there are situations when accounting erroneously reflects the receipt of goods (work, services) that did not take place in the economic life of the organization. In this case, such an operation is not subject to adjustment, but to cancellation.

Example 1 The organization New Interior LLC in February 2016 discovered an erroneously recorded transaction for the purchase from a contractor of work to repair an industrial premises (in the amount of 20,000 rubles) and an erroneous registration entry in the purchase book for the third quarter of 2015 (in the amount of 3 600 rub.). These amounts were not paid to the supplier.

When making a decision to submit an updated VAT tax return for the third quarter of 2015, it should be borne in mind that such an updated return will include the same sections as the primary return (clause 2 of the Procedure for filling out a tax return). VAT, approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/). In this case, on the title page of the VAT return the adjustment number “1” and the signature date “10/27/2015” will be indicated.

In section 3 of the updated tax return, line 010 will reflect the reduced tax base and the amount of calculated tax (Fig. 4). Rice. 4 In addition, the updated declaration will additionally contain Appendix 1 to Section 9, which will reflect information from the additional sheet of the sales book.