The procedure for issuing a corrective invoice for sales. How to properly account for adjustment invoices. Registration of an adjustment invoice by the seller with an increase in the cost of shipped goods

For more than a year now, there has been such a thing as an adjustment invoice 1. Nevertheless, accountants continue to have questions about its application. Often, suppliers issue a corrective invoice in the wrong situations or issue a corrective document instead. Let's consider such cases.

A corrective invoice is issued in addition to the “original” invoice in case of a change in the value of previously shipped goods (services rendered, work performed) 2 . It indicates the number and date of the "original" invoice, all its numerical indicators, as well as new data. After that, the difference is determined (the amount of decrease or increase), which will be entered in the sales book or the purchase book of the seller and the buyer.

The price is changing

What is meant by a change in the cost of goods (works, services)? The Tax Code clarifies that a change in value can be associated both with a change in the price of goods and with the specification of the quantity of shipped goods. A price change can occur, for example, if the supplier provides a discount for the buyer to meet certain conditions. True, for this, it should clearly follow from the contract that the discount changes the price of the previously shipped goods. After all, discounts are different. Obviously, a discount that does not change the price of the item should not result in the seller issuing an adjustment invoice.
It happens that at the time of drawing up the invoice, the seller does not yet know the final price of the goods (work, services), and therefore the calculations are first made at preliminary prices calculated, for example, according to past periods. This situation arises, for example, in relation to the supply of electricity, the settlements for which are carried out at non-regulated prices. When the final cost becomes known to the supplier, he needs to draw up an adjustment invoice 3 .
But in another, at first glance, seemingly similar situation, officials judged differently. The Ministry of Finance considered the issue when, by the time of the export shipment of the goods, the price was not yet known, since it is determined by quotations published on the date of issue of the bill of lading. In this case, the exporter needs to indicate the planned price in the invoice 4 .
Officials explained that here the corrective invoice is not drawn up, and all changes to the invoice must be made through correction. The reason for this conclusion was the fact that in this situation the price does not change, since it is determined by quotations. The exporter is simply forced to set the planned price, since at the time of shipment it is necessary to issue an invoice. The difference of the previous situation is that there the calculations are made first at preliminary prices, which are then changed to the “final” (actual) prices, and here the price calculation is made once - according to quotations. That is, it all depends on the terms of the contract.

Shortage of goods

Another situation in which it is also necessary to resort to drawing up an adjustment invoice is when the goods arrive in one quantity, and the invoice indicates, for example, a larger quantity. It turns out that the actual data does not correspond to the document data.
If the discrepancy is established before the goods are accepted for accounting, then the buyer should capitalize the quantity of goods that actually arrived, and not according to the documents. Obviously, then the buyer should put the amount corresponding to the accepted quantity to deduct VAT. Of course, in this case, the deduction will not correspond to the amount specified in the invoice, but officials do not see anything illegal in this 5 . Please note that in this case, the buyer who received the adjustment invoice from the seller will not register it in his sales book. Thus, there is no need to recover VAT.
What to do if the shortage was discovered after the fact of posting? That is, the goods were previously accepted for accounting in a larger quantity, and, accordingly, VAT was accepted for deduction in an overestimated amount. In this case, the seller is also obliged to draw up a corrective invoice. But the buyer must already register it in his sales book, that is, the buyer will have an obligation to restore VAT.

marriage detection

It is also necessary for the supplier to draw up corrective invoices if the buyer, upon acceptance of the goods, found that part of the goods was damaged. Obviously, the buyer has the full right to refuse to accept the defective part of the goods and, accordingly, not to take it into account. As well as not accepting the VAT deduction attributable to the defective part of the goods.
If the entire batch of goods turned out to be defective, in connection with which the buyer refused to accept it, then the supplier should not draw up an adjustment invoice. In this case, the buyer also does not issue an invoice when returning the marriage. Since the goods were not credited, it means that there is no reverse sale. The seller must reflect the VAT deduction on the basis of the invoice that was issued to him when the goods were shipped, which turned out to be defective 6 .
Let's consider a situation where a defect was discovered by the buyer after it was credited and this "illiquid asset" is returned to the supplier. According to numerous clarifications of officials, in this situation, the supplier is also not obliged to draw up corrective invoices 7 . However, when returning the marriage, the invoice will already have to be drawn up by the buyer, because he managed to post the goods. And this means that when the product is returned, a reverse sale occurs. It is this conclusion that follows from the above letters of officials. True, if the buyer is not a VAT payer, for example, in connection with the use of a simplified taxation system, then he does not draw up an invoice for the returned goods. Then the seller will have to draw up a corrective invoice 8 .
The supplier will also have to draw up a corrective invoice in the case when the defective goods are not returned, but are disposed of by the buyer 9 .

Repeated cost change

It happens that the cost of goods changes more than once. There is a question with registration of corrective invoices. Officials believe that when the value of shipped goods (work performed, services rendered) changes again, the seller issues a new corrective invoice, into which the relevant data from the previous corrective invoice is transferred 10 .
Please note that you need to take the data not from the “original” invoice, but from the previous corrective one. In this regard, we believe that in line 1b, which indicates the number and date of the invoice for which the corrective invoice is drawn up, it is necessary to indicate the data of the previous corrective invoice.
By the way, if the details of the seller or buyer have changed by the time the corrective invoice is drawn up, then the new data must be indicated in the document 11. Additionally, you can specify the previous data. This will not be a violation.

Corrective invoices

And finally, consider the cases when an accountant should draw up corrective invoices. It is necessary to resort to issuing a corrective invoice in a situation where the accountant made a technical error, as a result of which the wrong amount was included in the invoice 12. Or, for example, the supplier's accountant made a mistake in writing the address, the name of the seller / buyer, etc. In case of an arithmetic error, a corrective invoice should also be drawn up 13.
In the event that an error in the invoice does not prevent the identification of the seller, buyer, name of goods (works, services), property rights, their value, as well as the tax rate and amount of tax presented to the buyer, then new copies of invoices are not drawn up 14 .
Let us now explain what is meant by correction. Previously, corrections were made to invoices by crossing out incorrect figures and reflecting the correct data, indicating the date of the correction, signatures and seal of the supplier. Now, instead, you just need to create a new document. Moreover, the corrective invoice is not assigned a new number and date, but the number and date of the “primary” invoice are indicated. But at the same time, the line "correction" (line 1a) indicates the serial number of the correction and the date of correction.
Please note that if an accountant needs to correct an invoice that was drawn up before January 22, 2012, then corrections should be made according to the old rules 15 .

Do I need to fix the "primary"?

Along with the issues of compiling corrective and corrective invoices, accountants often have a question about correcting the "primary". After all, invoices are issued on the basis of the primary document (consignment note, act of services rendered, act of work performed).
Official clarification of officials on this issue was not. But if we talk about corrective invoices, then it is obvious that the primary documentation should be corrected, because there is an error. Some instructions for correcting the "primary" are contained in the Regulation on documents and workflow in accounting, approved by the USSR Ministry of Finance on July 29, 1983 No. 105 in agreement with the Central Statistical Office of the USSR. It says that errors in primary documents created manually (with the exception of cash and banking ones) are corrected as follows: the wrong text or amounts are crossed out and the correct data is inscribed over the crossed out one. Strikethrough is done with one line so that you can read the corrected one. In this case, the correction of an error in the primary document must be indicated by the inscription "corrected", confirmed by the signature of the persons who signed the document, and the date of correction must be indicated.
But with regard to adjustment invoices, the opinions of independent experts differed. Some express the opinion that it is not necessary to make corrections to the previously drawn up primary documentation. The argument is this: accounting regulations do not provide for the possibility of correcting primary accounting documents that were correctly drawn up at the time of the transaction. Yes, and in the above Regulations we are talking about correcting an error, but here we cannot talk about one.
True, if the delivery note indicates the quantity of goods that is different from the one that was actually received by the buyer, we can say that the primary accounting document was drawn up incorrectly and it contains indicators that do not correspond to reality. Corrections should be made to such a document to clarify quantitative indicators.
When the price changes, for example, due to a discount, the situation is ambiguous. There is definitely no error here, but we believe that it is still better for the supplier to correct the original document. Indeed, when the price of a previously delivered product changes, we can say that the data of the “original” primary document do not correspond to reality, namely, the price indicated there is incorrect. If so, then the price needs to be corrected. And how to do it? By making corrections to a previously issued document.
In practice, some companies issue a separate act for the difference to the adjustment invoice. We want to warn that such actions are illegal, since accounting is carried out on the basis of primary documents that draw up a business transaction. The appearance of a difference in price is not a business transaction, therefore, it is not necessary to issue it with an additional document.

Footnotes:
1 post Government of the Russian Federation dated December 26, 2011 No. 1137 (hereinafter referred to as Resolution No. 1137)
2 para. 3 p. 3 art. 168 Tax Code of the Russian Federation
3 Letter of the Ministry of Finance of Russia dated July 31, 2012 No. 03-07-09/95
4 letter of the Ministry of Finance of Russia dated 01.12.2011 No. 03-07-09/45
5 letter of the Ministry of Finance of Russia dated February 10, 2012 No. 03-07-09/05
6 letter of the Federal Tax Service of Russia dated 11.04.2012 No. ED-4-3/6103@
7 letters of the Ministry of Finance of Russia No. 03-07-11/280 of 10.08.2012, No. 03-07-09/109 of 07.08.2012, No. 03-07-09/17 of 02.03.2012, No. 03- of 27.02.2012 07-09/11
8 letter of the Ministry of Finance of Russia dated 03.07.2012 No. 03-07-09/64
9 letter of the Ministry of Finance of Russia dated July 13, 2012 No. 03-07-09 / 66
10 letter of the Ministry of Finance of Russia dated 05.09.2012 No. 03-07-09/127
11 letter of the Ministry of Finance of Russia dated 04.12.2012 No. 03-07-08/264
12 letter of the Ministry of Finance of Russia dated April 13, 2012 No. 03-07-09 / 34
13 letters of the Ministry of Finance of Russia dated 05.12.2011 No. 03-07-09/46, dated 30.11.2011 No. 03-07-09/44
14 p. 7 of the Rules for filling out an invoice, approved. Decree No. 1137
15 p. 2 of resolution No. 1137

To reflect the adjustment invoice in the book of purchases and sales, see our instructions with examples and samples for the seller and the buyer. At the check, the inspector will first of all check exactly this. And if there are violations, it can withdraw VAT deductions.

What is the difference between the reflection of the adjustment invoice in the purchase book and the sales book from the primary

The adjustment invoice (KSF) is reflected in the book of purchases and sales according to its own distinctive principle, rather than an advance or shipping document. This is due to the peculiarities of the seller issuing this document. Let's take a look at these features.

Sellers, when changing the value or quantity of a previously made delivery, must issue corrective invoices to buyers. There are several reasons to submit this document:

In all these cases, the seller issues a corrective invoice in two copies. One copy is sent to the buyer, the second is kept for himself.

The seller draws up documents only if the buyer agrees with the changes (clause 3, article 168 of the Tax Code of the Russian Federation). For this, a primary document is drawn up, for example, an act. The form of the adjustment invoice and the rules for filling it out were approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, as amended on August 19, 2017.

After the seller has compiled the KSF, he must reflect this adjustment invoice in the purchase book or sales book.

Important!

The Ministry of Finance named cases when a corrective invoice cannot be issued. In these situations, the VAT base will have to be determined from scratch using a complex algorithm.

Price reduced

If there has been a decrease in the price of goods (works, services), that is, the seller loses part of the money, he, as it were, gives them to the buyer, that is, he makes a purchase. Then he must register such an adjustment invoice in the purchase book.

Price increased

It is another matter if the cost or quantity of the goods has increased, in this case, his sales seem to increase, and he is already registering an adjustment invoice in the sales book.

The buyer, after receiving the CSF, also reflects it in the purchase book or the sales book. But his principle of registration will be the opposite. To understand this, let's look at the table.

The procedure for registering adjustment invoices in the book of purchases and the book of sales

How to reflect the adjustment invoice in the purchase book and sales book

A corrective invoice can be reflected in both the purchase book and the sales book. Registration of the document takes place in the quarter when the document was exhibited.

The sales book of the seller and the buyer, we reflect the adjustment invoice

Column 13b is filled in as follows:

Column 14 is filled in as follows:

Column 17 is filled in in the following order:

How to reflect the adjustment invoice in the sales book: sample

The government has changed the form of the sales book. Therefore, since the 2nd quarter of 2019, we have been keeping them in the form approved by Government Decree No. 15 of January 19, 2019 (published on publication.pravo.gov.ru on January 22). Until this moment, we use the form of the purchase book in accounting according to the Decree of the Government of the Russian Federation No. 981 dated August 19, 2017.

The book of purchases from the seller and the buyer, we reflect the adjustment invoice

In this case, fill in the fields of the form as follows.

Column 2 - The code of the type of operation in all cases will be 18;

Column 3 - must match line 1b of the CSF;

Column 5 - must match line 1 of the CSF;

Column 15 is filled in as follows:

Column 16 should be formatted like this:

How to reflect the adjustment invoice in the purchase book: sample

To make it easier to understand everything, let's look at the design of the adjustment invoice in the purchase book and the sales book using specific examples.

An example of reflecting an invoice in the purchase book and the sales book when the cost of goods decreases

LLC "Limma" sold in September 2019 to the company "Chance" raw materials worth 84,000 rubles, of which VAT is 14,000 rubles. (invoice No. 155 dated 09/16/2019). Part of the raw materials turned out to be of lower quality than expected, therefore, already in October 2019. Limma decided to reduce the price of supplied raw materials to 72,000 rubles, including VAT of 12,000 rubles.

Thus, the sale price decreased by 12,000 rubles. (including VAT), and the VAT itself decreased by 2000 rublestq.

Limma LLC issued two identical adjustment invoices No. 2 dated 10/23/2019 to reduce the cost of raw materials. She sent one KSF to the Chance company, and kept the second one.

After that, the seller of Limma LLC will reflect the adjustment invoice in the purchase book:

The buyer of Shans LLC will reflect the adjustment invoice in the sales book:

An example of registering an invoice in the purchase book and sales book when the cost of goods increases

Let's correct the above example, for example, Limma LLC supplied raw materials with a higher class than was agreed. In agreement with "Chance", the seller increased the price of products by 6000 rubles. (including VAT), while the tax itself increased by 1000 rubles.

Let's see how the seller will reflect the adjustment invoice in the sales book.

And here is how the buyer will reflect the adjustment invoice in his purchase book.

The counterparty, to which the invoice was erroneously issued, accepted the documents for accounting and paid. What should he do in this case? Can an entry be made from the sales book during cancellation?

Question: The counterparty, to which we mistakenly issued an invoice, has already accepted the documents for accounting and paid for them. What should he do in this case? sheet? The counterparty asks for a correction invoice, what do we need to answer them?

Answer: An adjustment invoice is provided for situations where the cost of shipped goods, work performed, services rendered changes as a result of a change in the price, quantity or volume of delivered valuables (paragraph 3, clause 3, article 168 of the Tax Code of the Russian Federation). The corrective invoice is drawn up on the basis of a document on amendments to the contract (as a rule, this is an additional agreement) (clause 10, article 172 of the Tax Code).

In your case, there was no contract with the counterparty. The primary invoice was issued to the counterparty erroneously. Therefore, no changes are made to the contract, no adjustment invoice is issued.

To correct the error, the seller must cancel the entry in the sales book about the registration of the erroneous invoice. If the mistake was made in the 1st quarter of 2018 or earlier, then the mistake must be corrected in an additional sheet of the sales book. If a mistake was made in the current quarter, the reporting for which has not yet been submitted (Q2 2018), then correct the mistake in the sales book for this period.

Notify the counterparty about the detected error, send him the appropriate notification. Based on such a document, he will be able to make changes to the purchase book. If the error is made in the past quarters, then the buyer will record the cancellation of the invoice in an additional sheet of the purchase book for the corresponding period. If an error is made in the current quarter, then the buyer will correct the error in the purchase book for the current quarter.

If the mistake was made in previous quarters, the seller and his counterparty will need to submit an updated VAT return. It is necessary to fill in Appendix No. 1 to Section 8 (counterparty) and Appendix No. 1 to Section 9 (seller). In them, on line 001, indicate 1. And in sections 8 and 9, on line 001, reflect 0, put dashes in the rest of the lines. This means that the data of the purchase and sales books for the past periods has not changed. Changes have been made to the additional data sheets of the books.

Rationale

How to draw up an adjustment invoice, register it in the sales book and purchase book

In what cases the seller is obliged to issue a corrective invoice

When the value of goods shipped, work performed, services rendered, or property rights transferred changes, sellers issue corrective or uniform corrective invoices. An increase or decrease in the price, quantity, or volume of value supplied can cause a change in value. This procedure follows from the provisions of paragraph 3 of paragraph 3 of Article 168 of the Tax Code.*

Here are a few situations where the seller is required to issue an adjustment (single adjustment) invoice:

1) discounts are provided to buyers;

2) during the acceptance process, the buyer revealed a shortage or discrepancy in the quality of goods, works, services or property rights and the seller acknowledged this claim;

3) the buyer returns the goods not accepted for accounting;

4) the buyer discovered low-quality goods, which he managed to register, but does not return them to the seller, but disposes of them on his own, as agreed by the parties separately;

5) the goods are returned by the buyer who does not pay VAT;

6) goods were shipped to the buyer at preliminary prices, and subsequently they were revised taking into account the prices at which these products were sold to consumers;

7) the cost of goods or services has been changed by a court decision.

This is stated in the letters of the Ministry of Finance dated December 05, 2016 No. 03-07-09 / 72157, dated January 31, 2013 No. 03-07-09 / 1894, dated July 13, 2012 No. 03-07-09 / 66, dated July 3, 2012 No. 03-07-09/64 , dated 11/30/2011 No. 03-07-09/44 , .

When not to create an adjustment invoice

Often corrective invoices are issued by mistake. Here are some cases where you don't need to:*

1) there are technical or arithmetic errors in the original invoice. Including in prices and tariffs, the tax rate or the value of shipped goods, work performed, services rendered and property rights transferred. In such situations, corrective documents are not required, it is enough to correct the original invoice. This should also be done by those who are not obliged to issue invoices, but issue them on their own initiative or at the request of buyers. For example, organizations on special regimes;

2) the delivery price according to the contract is determined later than the date of issuing the initial invoice. If the procedure for determining the price has remained unchanged, corrections must be made to the original document;

3) the price of the goods or its quantity is changed before the seller issued the original invoice (within five days after shipment). In this case, the changes are taken into account when drawing up the original document;

4) the buyer - VAT payer returns the goods that he managed to take into account. In this case, the reverse occurs. So, the buyer draws up the most common invoice.

5) The original invoice was erroneously issued to the buyer. In this case, proceed in the same way as when re-invoicing for the same operation. That is, cancel the erroneous entry in the sales book, and inform the buyer that the document was issued by mistake.*

Such clarifications are contained in the letters of the Ministry of Finance dated 04.20.2017 No. 03-07-09 / 23680, dated 06.18.2014 No. 03-07-RZ / 29089, dated 05.16.2012 No. 03-07-09 / 56, dated 05.12.2011 No. 03-07-09 / 46, dated 01.12.2011 No. 03-07-09 / 45, dated 11.30.2011 No. 03-07-09 / 44 and the Federal Tax Service dated 03.12.2012 No. ED-4-3 / 4143.

When the seller, in case of a change in the value of shipped goods, performed works, rendered services and transferred property rights, can accept VAT for deduction

When reducing the price or quantity of shipped goods, the volume of work performed, services rendered or property rights transferred, VAT previously overpaid to the budget can be deducted by the seller.

The seller can exercise this right only when two conditions are met.

First: the price change is agreed with the buyer or he was notified about it. This fact must be confirmed by primary documents, for example, a contract or a separate agreement. And the second condition for the deduction: there is a correctly executed corrective invoice.

An important detail: the right to deduct VAT from the difference arising from the reduction in the transaction price remains with the seller for three years from the date of preparation of the corrective invoice.

This procedure follows from the provisions of paragraph 3 of paragraph 3 of Article 168, paragraph 3 of paragraph 1 and paragraph 2 of Article 169, paragraph 1 of paragraph 13 of Article 171, paragraph 10 of Article 172 of the Tax Code. *

How to fix an invoice

TO What should the seller organization do if it mistakenly issued two invoices for the same operation. This was discovered after filing a VAT return.

You will have to adjust the tax base for VAT, recalculate the tax, and also notify the buyer about the error.

Due to the fact that the invoice was issued repeatedly for the same operation, both the seller's VAT tax base and the buyer's tax deduction will be overestimated. Therefore, if you find such an error, you need to perform the following steps.

1. Void the reissued invoice in the sales book.

After all, it is on the basis of the sales book that the amount of VAT payable (k) is determined. To do this, fill out an additional sheet to the sales book for the period in which the error was made, and reflect in it the amount of shipment and tax on the erroneously issued invoice with a minus sign (paragraph 11 of section II of Appendix 5 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).*

2. Adjust the tax base for VAT for the period in which the error was made.

Since the reissued invoice was included in the total amount of sales for the tax period, then this amount was overcharged with tax. So, the organization formed an overpayment. Therefore, it is necessary to adjust the tax base and recalculate the tax. And despite the fact that such an error led to an overpayment of VAT, in this situation it is necessary to submit an updated declaration to the tax office. It is not possible to adjust the tax base in the current period. This is due to the fact that the general rules provided for correcting errors in accordance with Article 81 and paragraph 1 of Article 54 of the Tax Code of the Russian Federation do not apply to VAT.
Form an updated declaration on the basis of the sales book, taking into account the completed additional sheet (clause 5 of section IV of Appendix 5 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). The resulting tax overpayment can be set off or returned.

3. Notify the buyer of the error found.

It is clear that the buyer registered the erroneously issued invoice in the purchase book. And on the basis of the data of such a book, he forms the amount of tax accepted for deduction (to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). By reflecting the extra invoice there, the buyer simply overestimated the amount of the deduction. As a result, there is a arrears, because of which organizations can accrue penalties and fines. Therefore, as soon as you find that you have re-invoiced by mistake, be sure to inform the buyer about this - send him a notification. On the basis of such a document, he will be able to make changes to the purchase book and also submit an updated declaration.*

How to keep a sales ledger

Making changes to the sales book

the sales book proceed in the following order.1

If you need to correct the current quarter's sales book, make corrective entries directly in it, do not draw up an additional sheet. To do this, indicate with a minus sign the cost and amount of tax of the original (cancelled) invoice, and indicate the indicators of the corrected invoice with positive values.

If you need to make corrections to the sales book of past tax periods, fill out an additional sheet. Its form is given in Appendix 5 to Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137. In the additional sheet, cancel the original invoice (register its indicators with a minus sign), and register the corrective invoice with positive values.

To make changes, use the following algorithm.

1. In the tabular part of the additional sheet in the line "Total", transfer the data in columns 14-19 from the sales book for the quarter in which the invoice was registered before corrections were made to it.

2. On the line following the line "Total", reflect the data of the invoice that is being canceled.

3. In the next line, reflect all the necessary details of the invoice with the changes made. In column 4, indicate the number and date of correction from line 1a of the invoice.

4. In the line "Total" summarize the columns 14-19. To do this, use the formula:

For each correction of the data of the sales book, start a separate additional sheet.

When making several corrections related to one quarter, reflect the data in columns 14-19 in the “Total” line of the previous additional sheet in the “Total” line of the next sheet. Use the data of the "Total" line to make corrections to the declaration.

This procedure is provided for in Section IV of Appendix 5 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

An example of making corrections to the sales book for the past tax period

The organization has a workshop for sewing outerwear (activities are subject to VAT).

On September 29, OOO “Trading firm “Germes”” shipped a batch of outerwear to the organization “Alfa” (60 down jackets at a price of 5,900 rubles per piece, including VAT). When drawing up the invoice, the accountant indicated the amount of 365,800 rubles. (including VAT - 55,800 rubles). On the same day, the accountant issued and issued invoice No. 1659 to the buyer and registered it in the sales book. In the invoice, the Hermes accountant erroneously indicated the cost of not 354,000 rubles. (including VAT - 54,000 rubles), and 365,800 rubles. (including VAT - 55,800 rubles).

In October, the accountant of Hermes discovered an error and issued a corrected invoice dated September 29 No. 1659, indicating in it the quantity (60 down jackets) and the amount corresponding to the actually shipped goods (354,000 rubles).

By the time the error was discovered in the original invoice, the VAT return for the third quarter had already been submitted. Therefore, the accountant made corrections to the sales book by filling out an additional sheet of the sales book. He indicated the number and date of correction in column 4 of the book.

How to keep a shopping book

Making changes to the shopping book

If you need to make changes to the purchase book, proceed as follows.

If you need to correct the data of the current period (before the end of the quarter), make corrective entries directly in the purchase book. To do this, indicate the cost and amount of tax of the canceled invoice with a minus sign, and enter the indicators of the new (corrected) invoice with positive values. Do this if the deadline for the VAT return for the period in which the error is found has not yet arrived.

If the seller (executor) corrects invoices for past tax periods, then draw up an additional sheet to the purchase book for the period in which the original invoice was registered. The form of the additional sheet is given in Appendix 4 to. In this additional sheet, the original invoice must be canceled (its indicators are indicated with a minus), and the corrected invoice must be registered with positive values ​​(paragraph 6 of section IV of Appendix 4 to Government Decree No. 1137 of December 26, 2011). *

Important: from October 1, 2017, the issue of the period in which corrected invoices must be registered has ceased to be controversial. Corrected invoices are recorded in an additional sheet and transferred to the purchase book in the same period when the buyer registered the original or corrective invoice.

This order follows from paragraphs and

1) submit an updated declaration for the relevant period (a right, not an obligation). In this case, it will be necessary to draw up an additional sheet to the purchase book for the period in which the original invoice was registered;

2) do nothing (for example, if the amount of the deduction is insignificant).

• Download forms

Purchased goods and services. Why an adjustment invoice is needed, in what cases it is issued, how to properly issue it and reflect it in tax registers for VAT, we will tell in our article.

About why it is necessary and in what cases an invoice and a corrective invoice are issued, it is said in article 169 of the Tax Code of the Russian Federation. On their basis, the buyer of goods and services reduces the amount of value added tax paid to the budget (declares a deduction). The correct execution of these documents allows you to avoid the claims of the tax authorities. The forms and rules for filling out are established by Government Decree dated December 26, 2011 No. 1137.

Invoice Form

Correction invoice: when issued

In business activities, it is not uncommon for a buyer and a supplier to agree on a change in the quantity or delivery price. For example, a discount is provided for the entire batch of goods delivered during the year upon reaching certain purchase volumes. In this case, shipping documents need to be corrected.

The supplier issues a corrective invoice if the following indicators specified in the primary shipping document have changed:

• price of goods (works, services);
• quantity of goods (works, services);
• both price and quantity have changed at the same time;
• the buyer who is not a VAT payer returns the goods.

KSF form

If an error is found in the preparation of the primary shipping documentation, then it is necessary to issue a corrected invoice.

Design rules

Five days from the date of the decision to make changes and documenting it are allotted for the preparation and transfer to the buyer of the corrective invoice. It is necessary to draw up the CSF in two copies.

If prices or quantities change for several items of the primary document, then information must be indicated separately for each item.

The Tax Code allows issuing one corrective invoice for several shipping invoices issued to one buyer (clause 13 clause 5.2 Art. 169). At the same time, information about the same goods (works, services), the shipment of which was issued by several documents at different times, can be indicated in total. This is possible if the shipment was made at the same price and changed:

• delivery quantity;
• price by the same amount, compared with the shipping.

An example of compiling a KSF

LLC "Company" on March 26 shipped the goods to JSC "Buyer". On May 25, it was agreed to change the price for "Colored Pencil" from 10 to 9 rubles. Also, when recalculating the delivered goods, it was found that the “Ballpoint pen” was delivered in the amount of 202 pieces, that is, 2 more than indicated in the shipping documents. 05/28/2018 LLC "Company" exposes KSF.

In line 1 we indicate the date and number of the KSF, and in line 1b - the details of the corrected document.

Lines 2-4 contain the details of the participants in the transaction, as well as the currency of the document.

In the tabular part, we indicate the changes for each position separately.

At the end of the form, do not forget to put the signatures of the responsible persons.

Reflection in the book of purchases and the book of sales

When placing a KSF with an increase in the price or quantity of delivery, the seller registers it in the sales book.

Adjustment invoices for reduction are reflected in the purchase book.

The buyer must proceed as follows:

• adjustment invoice from the supplier for an increase - reflect in the purchase book;
• adjustment invoice from the supplier for reduction - reflect in the sales book.

Entries in the sales book must be entered strictly in the quarter of issuing (receipt by the buyer) of the document. You can make an entry about KSF in the purchase book in the quarter of issuance (receipt by the buyer), as well as within three years from this date (clause 10

The seller must issue to the buyer an adjustment invoice for reduction (abbreviated as KSF) in the form (Appendix N 2 to Decree of the Government of the Russian Federation of December 26, 2011 N 1137), if after shipment (clause 3 of article 168 of the Tax Code of the Russian Federation):

• the quantity (volume) of goods (works, services, hereinafter referred to as goods) has decreased in comparison with that indicated in the invoice for shipment;
• the price of the goods has changed downwards compared to that indicated in the invoice for shipment, with which both the seller and the buyer agree. For example, if the latter was paid a premium that reduces the price of goods for the fulfillment of certain conditions of the supply agreement (clause 2.1, article 154 of the Tax Code of the Russian Federation). Except for the sale of food products;
• both the price and the volume of goods supplied have decreased.

KSF must be issued within 5 calendar days from the date when a document was issued confirming the consent of both parties to change the price and / or quantity of goods (buyer's notification was issued). This may be an additional agreement to the contract, an act on product defects, etc. (clause 3 of article 168, clause 10 of article 172 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated February 14, 2017 N 03-07-09 / 8251).

Recall that if an error was found in the shipping invoice, for example, an arithmetic one, then the seller must issue a corrected invoice, and not an adjustment one (Letter of the Ministry of Finance dated February 25, 2015 N 03-07-09 / 9433).

How to reflect the adjustment invoice for reduction to the seller

The correction invoice for the reduction from the seller must be registered in the purchase book in the quarter in which the document confirming that the buyer agrees to the reduction is received, or later. But within 3 years from the date of drawing up the corrective invoice (clause 13, article 171, clause 10, article 172 of the Tax Code of the Russian Federation). There is no need to make corrections in the sales book.

How can the buyer reflect the adjustment invoice from the supplier for reduction

A corrective invoice for a reduction from the buyer is registered in the sales book for the quarter in which the earlier of the dates fell (clause 4 clause 3 article 170 of the Tax Code of the Russian Federation, clause 14 Rules for maintaining the sales book, approved by Decree of the Government of the Russian Federation dated 12/26/2011 N 1137):

• date of receipt of primary documents for a change in value downward;
• date of receipt of the CSF.

But this is the case if the supplier has issued an adjustment invoice for reduction due to a price reduction or a decrease in the quantity of goods that have already been taken into account. In this case, no changes are made to the purchase book.

Also, the supplier must issue the CSF if, upon acceptance of the lot, the buyer found a defective product or simply a smaller quantity than it should have been. However, under such circumstances, the buyer immediately takes into account the actual quantity of goods (not defective) and registers an invoice for the appropriate amount in the purchase book. Accordingly, he does not need to register an adjustment invoice anywhere (