How to cancel an invoice. Actions of the seller and actions of the buyer

It is always unpleasant to discover an error in an accepted VAT return, and if this error led to an understatement of the tax amount, then it becomes doubly unpleasant, because in this case you will have to submit an updated return and pay the missing amount. In this article, I will tell you how to delete an erroneously entered receipt document and generate an updated VAT return by canceling the purchase ledger entry in the 1C: Enterprise Accounting 8 edition 3.0 program.

Situations with erroneous document entry are not so rare. For example, sometimes an accountant enters documents into the program using scanned copies, but the supplier never provides the originals and disappears. Or serious errors are discovered in the primary documents that do not allow VAT to be deducted on them, and the opportunity to obtain the correct version is not available for some reason. Technical errors are also possible when, when entering a document into the program, the wrong counterparty is selected, the wrong date is indicated, etc. In any case, if we erroneously declared VAT deductible on any document, it is necessary to generate reversing entries in the accounting accounts, as well as provide a corrective VAT return for the period in which the erroneous document was entered.
In order to reverse an erroneously entered document in the 1C: Enterprise Accounting 8 program, go to the “Operations” tab and select the “Operations entered manually” item.

We create a new document with the type of operation “Document reversal”.

In the “Document to be reversed” field, select the erroneously entered receipt document; the entries in the accounting accounts and the VAT accounting register are filled in automatically.

Please note that in addition to the “Accounting and Tax Accounting” tab, which reflects reversing transactions for the receipt of services, the document also has a “VAT presented” tab, intended for making changes to the VAT tax accounting subsystem. That is why it is necessary to formalize the operation as a reversal of a document, correctly selecting the erroneous receipt, and not just create accounting entries for accounts using a manual operation.
But to cancel a purchase ledger entry, this operation is not enough; you need to create another document called “Reflection of VAT for deduction” and is also located on the “Operations” tab.

We create a new document, select the counterparty, contract, erroneous receipt and check all the boxes on the “Main” tab, indicating the additional recording period. leaf.

Go to the “Goods and Services” tab and click “Fill” - “Fill in according to the payment document.”

Since we must cancel the purchase book entry, after automatically filling out the document, we change all amounts on this tab to negative, and in the “Event” column we select “VAT submitted for deduction.”

We post the document and look at the postings

Now we will generate an updated declaration for the 3rd quarter of 2016 (the period when the error was made). To do this, go to the “Reports” tab and select the “Regulated reports” item.

We create a new VAT return, indicate the adjustment number and fill out the report.

Information about the adjustment made must be reflected in Section 8 of the appendix. 1

Let's be friends in

Often, when maintaining accounting records, checking entries in the purchase book for previous periods, the accountant discovers errors in filling out the purchase book. One of the common mistakes is recording the same invoice twice in the purchase ledger.

Example: The organization TH “Romashka”, which applies the general taxation system, on October 15, 2015, after submitting the VAT return for the third quarter. 2015, I discovered errors in accounting: documents Act, invoice, reflecting the transaction for the purchase of advertising services from the counterparty TV SHOP, accordingly, an invoice entered incorrectly twice in the purchase book for the third quarter of 2015. In this article we will look at , how to make corrections for VAT accounting purposes (Fig. 1).

In accordance with Art. 54 of the Tax Code of the Russian Federation, if it is necessary to make changes to the purchase book (after the end of the current tax period), the cancellation of the entry on the invoice, adjustment invoice is made in an additional sheet of the purchase book for the tax period in which the invoice, adjustment invoice was registered before corrections are made.

Additional sheets of the purchase book are its integral part and are compiled in accordance with sections III and IV of this document.

According to paragraph 1 of Art. 81 of the Tax Code of the Russian Federation, a taxpayer who discovers non-reflection or incompleteness of information, as well as errors, in the declaration submitted to the tax authority, is obliged to make the necessary changes to the tax return and submit an updated tax return to the tax authority, if errors (distortions) led to an understatement of the tax amount, payable.

Conclusion: When making corrections to the purchase book, you must provide an additional sheet of the purchase book and a tax return for the period being adjusted.

To do this we need only two documents:

• “Reversal” document to correct an error in accounting;
• document Reflection of VAT for deduction.

To reverse movements and postings of a re-entered document, we will use the Transaction document entered manually. When creating this document, we will select the Storno type. In the created document, you must select the document to be reversed. The tabular part will be automatically filled in with the transactions of the document being reversed, only with negative amounts. The VAT accumulation register movements presented must be deleted.

To cancel an erroneous entry in the purchase book, we will use the document Reflection of VAT for deduction. To do this, go to the Operations menu - Reflection of VAT for deduction. Let's create a document. In the document details, we need to select the Counterparty, the counterparty agreement, the Receipt document (act). You must check all the boxes in the document settings.

In the Goods and Services tab, you need to fill out the tabular part of the document using the Fill in settlement document button. Also in the details the amount must be set with a minus sign. The document settings and movements are shown in Fig. 3 and 4.

Result: When posting, the document in accounting will be reversed upon acceptance of VAT for deduction and will create an entry in the purchase VAT accumulation register (purchase book).

To get the final result, let's go to the purchase book and create an additional sheet for the adjusted period (Fig. 5).

In this article we do not consider a number of operations, but before generating an updated VAT return, you need to do the following:

• additional income tax assessment;
• payment of arrears and penalties on taxes;
• generation of an updated VAT return for the third quarter.

Liked? Share with your friends

Consultations on working with the 1C program

The service is open specifically for clients working with the 1C program of various configurations or who are under information and technical support (ITS). Ask your question and we will be happy to answer it! A prerequisite for obtaining consultation is the presence of a valid ITS Prof. agreement. The exception is the Basic versions of PP 1C (version 8). For them, a contract is not necessary.

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 cancellation of the invoice 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 registers 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 that reflects 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.

The concept of “adjustment” itself implies a change in some data. We will look at changing data in VAT accounting in 1C 8.3 using the “Enterprise Accounting” configuration as an example.

There are two options here: using an “Adjustment Invoice” (CAI) or correcting erroneously entered data. In many ways, the user actions in these cases are similar, but we will look in detail at working in 1C with KSF, as well as how to reflect the direct correction of VAT errors.

CSFs are issued by the seller to the buyer in the event of a change in the price and (or) quantity of goods (works, services). An important condition is that such changes must be agreed upon between the parties to the transaction. Then there is no need to submit updated VAT returns, and CSF (for example, adjustment documents for shipment) are reflected in accounting for the period when they were compiled (from the seller) and received (from the buyer).

There are two types of adjustments – increasing or decreasing the cost of sales. An accountant more often has to deal with a situation of decreasing value, for example, when applying retro discounts.

The accounting treatment is as follows:

From the buyer:

• Decrease in value - in the sales book;
• The increase in value is in the purchase book.

From the seller:

• Reducing the cost - in the purchase book;
• The increase in value is in the sales book.

Before the advent of Russian Government Decree No. 952 dated October 24, 2013, the Seller, when the cost of shipment increased, had to submit an updated declaration for the shipment period. Many sources on the Internet still advise this procedure, but it is no longer relevant. “Clarifications” on VAT are submitted if errors are discovered, and the agreed price change is now not an error.

Let's consider the process of reflecting CSF in the 1C accounting program, first from the buyer, then from the seller.

Adjustment invoice in 1C from the buyer

Example 1. The Buyer received SF from the Seller in the first quarter in the amount of 118,000 rubles, incl. VAT 18,000 rub. In the second quarter, the parties agreed to change the price downward by 10%. In the second quarter, the seller offered CSF in the amount of 106,200 rubles. incl. VAT 16,200 rub.

In the adjustment document, we use tinctures to indicate the order in which the changes are reflected. Here it should be indicated that the adjustment is carried out by agreement (the type of operation can also be error correction, more on that later).

On the “Main” tab, leave the “Restore VAT in the sales book” setting. In addition, depending on the situation, we can change the options where to reflect the adjustment - in all sections of accounting or only for VAT. We chose the first option, then accounting entries are generated.

Let's change the condition: now we need to increase the cost of admission. The algorithm of actions is largely similar, only the data is reflected in the purchase book. Accordingly, uncheck the box to reflect the adjustment in the sales book.

Fill out the tabular part of the “Products” tab. We increase the price, the remaining amounts will be recalculated automatically.

To reflect the data in the purchase book, fill out the document “Creating purchase book entries.” It is generated automatically by clicking the “Fill out document” button. The document has several tabs; our adjustment is reflected in the “Acquired Values” tab.

The document contains transactions and records for VAT registers, on the basis of which we can create a purchase book.

Let's take the same one Example 1 We will only show its reflection from the seller.

We have a primary document and a SF for implementation.

We will reduce the selling price, the remaining amounts are recalculated automatically.

Next, to reflect the adjustment in the regulated reporting, purchase ledger entries should be generated. The “Fill out the document” button automatically generates them; the data from the example is displayed on the tab dedicated to reducing the cost of sales.

Now you can see the data in the purchase book.

The next adjustment option is for the seller to increase the price. The algorithm is largely similar; the CSF is reflected in the sales book.

Correction of an invoice in 1C

Additionally, we will consider the question of what to do if the data needs to be changed in case of an error. Then the CSF is not applied, but corrections are made, which should be reflected in additional lists of the purchase or sales book, depending on the situation, and then updated declarations are generated and submitted.

If you do not need to cancel the SF, but you need to make some corrections, then in the document for data correction you should select the “Correction of primary documents” option. Let's show an example of correcting implementation data.

We register the SF and look at the sales book. When creating the sales book, we see that there is no data for the second quarter.

And for the first one, an additional list appeared, where the incorrect SF was canceled and the correct one was reflected.

We have considered correcting the error when the seller’s price increases; in other erroneous options, when accounting for the seller and the buyer, you should be guided by the logic of the actions described above in the CSF.

We hope that this guide will help you quickly figure out how to correctly adjust VAT in 1C.

The VAT reporting has already been submitted, but suddenly you discovered that one of the sales invoices was entered twice, and the paper invoice received from the supplier indicated a later date than you indicated when entering. How to remove the 1C: Accounting 8 program ed. from the information base. 3.0 unnecessary invoices after the end of the reporting campaign? The answer is in the material of 1C experts.

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. 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 of Article 171 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated August 25, 2010 No. 03-07-11/363);
• recalculation of the tax base for VAT in the period of discovery of an error made in previous tax periods is not provided for by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 (hereinafter referred to as Resolution No. 1137).

Cancellation of a sales ledger entry

If a correction to an issued invoice is made after the end of the tax period, the registration of the corrected invoice and the cancellation of the entry on the original invoice are made in an additional sheet of the sales book for the tax period in which the invoice was registered before the corrections were made (p 3, clause 11 of the Rules for maintaining a sales book, approved by Resolution No. 1137). And according to the Rules for maintaining a purchase book, approved. 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-6-03/896@, dated 04/30/2015 No. BS-18-6/499@).

Let's look at the procedure for making such corrections in the 1C: Accounting 8 (rev. 3.0) program using an example.

Example

How to record the service provided

The provision of advertising services to the buyer of Clothes and Shoes LLC in the 1C: Accounting 8 program (rev. 3.0) is registered using the document Implementation(deed, invoice) with the type of operation Services (act)(chapter Sales, subsection -> Sales, hyperlink Implementation (acts, invoices).

After posting the document, the following entries are entered into the accounting register:

Debit 62.01 Credit 90.01.1

Debit 90.03 Credit 68.02

– the amount of accrued VAT.

A record with the type of movement is entered into the Sales VAT register Coming for the sales book, reflecting VAT at a rate of 18%. The corresponding entry about the cost of the advertising service provided is also entered into the register Sales of services.

You can create an invoice for the advertising service provided by clicking on the button Issue an invoice at the bottom of the document Implementation(deed, invoice). This automatically creates a document Invoice issued and in the form of the base document a hyperlink to the created invoice appears (Fig. 1).

In the document Invoice issued(chapter Sales, subsection Sales, hyperlink Invoices issued), which can be opened via a hyperlink, all fields are filled in automatically based on the document data Implementation (deed, 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 line "Sum:" it is indicated that the amounts to be recorded in the accounting journal (“of which in the journal:”) are equal to zero.

As a result of the document Invoice issued an entry is made in the information register Invoice journal. Register entries Invoice journal are used to store the necessary information about the issued invoice.

Using a button Printing a document accounting system Invoice issued You can view the invoice form and also print it.

Information from the sales book is reflected in section 9 of the VAT return.

Correction of accounting and tax data

Accounting. 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 detected 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 obliged, to submit an updated tax return to the tax authority (clause 1 of Article 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.

In accordance with paragraph 2 of paragraph 1 of Article 54 of the Tax Code of the Russian Federation, 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 the specified errors (distortions) were made. At the same time, if such errors (distortions) lead to excessive payment of tax, then the taxpayer has the right to recalculate the tax base and the amount of tax in the tax (reporting) period in which the errors (distortions) were identified (paragraph 2, clause 1, art. 54 of the Tax Code of the Russian Federation). However, the rule allowing for the recalculation of the tax base during the period when an error was discovered, i.e. in the fourth quarter of 2015, does not apply to VAT, since Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 does not provide for a mechanism for its implementation.

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-6-03/896 @, dated April 30, 2015 No. BS-18-6/499@).

The data from such sheets is used to make changes to the VAT declaration (clause 5 of the Rules for filling out an additional sheet of the sales book).

Correction of a mistake made 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 type of operation Reversal of document(chapter Operations, subsection Accounting, hyperlink Manual entries).

The header of the document states:

• in field from— date of correction of the error;
• in field Cancellable document- corresponding erroneous implementation document.

On the bookmark Accounting and tax accounting The corresponding reversal accounting entries are reflected:

Debit 62.01 Credit 90.01.1

For the cost of services provided;

Debit 90.03 Credit 68.02

– the amount of accrued VAT.

The corresponding reversal account will also be reflected in the register Sales of services(Fig. 3, document Operation).

A 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., the third quarter of 2015, it is necessary to make an adjustment to the VAT Sales 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.

It should be noted that an erroneously issued invoice itself cannot be canceled (withdrawn, destroyed). 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-18-6/499@) .

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-7-3/558@).

In this case, the title page of the VAT return will indicate the adjustment number “1” and the signature date “10/27/2015”.

In section 3 of the updated tax return, line 010 will reflect the reduced tax base and the amount of calculated tax (Fig. 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. Since there was no such information in the primary declaration, the Previously submitted information line will be marked as Irrelevant, which corresponds to the relevance indicator “0” and means that this information under Section 9 was not provided in the previously submitted declaration (clause 48.2 of the Procedure for filling out a tax return for VAT).

Since no changes were made to the sales book itself, the information from section 9 does not need to be re-uploaded to the tax office, for which it is enough to set a check mark in the Previously submitted information line in the Relevant field, which corresponds to the relevance indicator “1” and means that the information presented by the taxpayer previously to the tax authority, are current, reliable, are not subject to change and are not submitted to the tax authority (clause 47.2 of the Procedure for filling out a VAT tax return).

Canceling a purchase ledger entry

When corrections are made to an issued invoice after the end of the tax period, the registration of the corrected invoice and the cancellation of the entry on the original invoice are made in an additional sheet of the sales book for the tax period in which the invoice was registered before the corrections were made to it (clause 3, clause 11 of the Rules for maintaining a sales book, approved by 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 purchase book, approved. Resolution No. 1137).

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-6-03/896@, dated 04/30/2015 No. BS-18-6/499@).

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 2 of the Procedure for filling out a VAT tax return, approved by order of the Federal Tax Service Russia dated October 29, 2014 No. ММВ-7-3/558@).