The document is intended for registration of two types of transactions:

1. Correction of primary documents transferred to the buyer. For example, if the seller identifies an error when preparing primary documents
2. Adjustment of sales cost. For example, in the event of a change in the cost of previously sold goods, works and services agreed between the seller and the buyer.

Fig 1 Types of sales adjustment operations

The document being corrected in the field Base is a required requirement. This field is filled in automatically when you enter an implementation adjustment based on (see Figure 2). The document being adjusted can be any document that is the basis for entering an issued invoice. The most often adjusted documents are Sales (act, invoice), Provision of production services and Sales report of the commission agent (principal) (see Figure 2)

Rice. 2 List of documents to be corrected in the basis field

It is possible to reflect the adjustment depending on the document being adjusted (see Fig. 3):

• In all sections of accounting - form all the necessary corrective movements.
• Only in VAT accounting - generate corrective movements only for VAT, adjust accounting and accounting records manually.
• Only in printed form - do not form corrective movements.

Fig. 3 Procedure for reflecting adjustments in accounting

Note that

Ability to reflect adjustments In all sections of accounting is set automatically if in the field Base the document Sales (act, invoice), Provision of production services, Sales report of the commission agent (principal) is selected. In this case, the tabular part of the documents is filled in automatically. In this case, the data filled in from the foundation document is not edited.

When selecting other documents for reasons, reflect the adjustment In all sections of accounting becomes unavailable. In this case, to adjust accounting and tax accounting, you should use the Transaction (accounting and tax accounting) document.

Based on document Implementation adjustments You can register an Invoice document issued via a hyperlink Enter invoice or use the input mechanism based on Fig. 4

rice. 4 input on base

Correction in primary documents

To register corrected primary supplier documents, you must select the operation Correction in primary documents on the menu Operation.

On the Products, Services, Agency Services tabs, information about correcting errors in the primary document is indicated.

Base document header indicates the document Sales (act, invoice), Provision of production services, Report of the commission agent (principal) on sales

When posting a document, movements on the original primary document are canceled in the tax period in which it was registered, and movements on the corrected invoice are generated. In this case, an entry in the sales book is generated automatically.

To reflect in the seller's accounting an operation to change the cost and (or) quantity of previously sold goods (work, services) stipulated by the contract with the buyer, for example, when issuing an adjustment invoice, you must select the operation Adjustment by agreement of the parties on the menu Operation.

Bookmarked Goods, Services, Agency services information about correcting errors in the primary document is indicated.

Data on bookmarks can be filled in automatically if the column Base The document headings indicate the document Sales (act, invoice), Provision of production services, Report of the commission agent (principal) on sales.

If the invoice was issued on the basis of other documents, the tabular part must be filled out manually.

After filling out the bookmark Goods, Services, Agency services the quantity and (or) price of goods (work, services) should be changed.

When the cost increases, sales book entries are automatically generated during the sales period.

When the cost decreases, VAT can be deducted (paragraph 3, clause 1, Article 169 of the Tax Code). To create an entry in the purchase book, you need to create a regulatory document Formation of purchase book entries.

Adjustment of sales value (Value change agreement)

Adjustments to the cost of previously shipped goods (work performed, services rendered) are made in the event of a change in price (tariff) and (or) clarification of the quantity (volume) of shipped goods (work performed, services rendered), which are due to various reasons, for example:

• the buyer returns goods not accepted for accounting (for example, due to a check for compliance with quality, volume, etc.);
• changes in the price of goods sold (work performed, services provided) for fulfilling certain terms of the contract (discounts).

The adjustment is carried out by agreement of the parties, which is formalized in a contract, an additional agreement to the contract or other primary documents confirming the buyer’s consent to the change. At the same time, the primary accounting documents (waybills) for previously shipped goods do not change.

If the price and (or) quantity of shipped goods (work, services, property rights) change, an adjustment invoice is issued (clause 3 of Article 168 of the Tax Code of the Russian Federation). This document reflects the difference (both positive and negative) by which the cost of shipped goods (work, services, property rights) changed.

To adjust the cost of shipped goods (work performed, services rendered) in the 1C: Accounting 8 program, it is possible to create a special two-sided document Cost change agreement, which is generated in the program by the seller on the basis of the document “Adjustment of sales” with the type of operation “Adjustment by agreement of the parties.”

Cost adjustments in the program are entered using documents Adjustment of receipts And Implementation adjustments with the type of operation Adjustment by agreement of the parties. The adjustment invoice is reflected in a separate document, which is entered on the basis of the adjustment documents.

Step-by-step instructions for adjusting the cost of sales in BP 3.0

1C experts tell how users can correct their own mistakes of past years made in accounting and tax accounting for income taxes.

To simplify income tax accounting, the 1C:Accounting 8 version 3.0 program implements the following mechanism for correcting errors of previous years related to the reflection of the receipt of goods (work, services). If errors (distortions):

• led to an underestimation of the amount of tax payable, then changes to the tax accounting data are made for the previous tax period;
• did not lead to an underestimation of the amount of tax payable, then changes to the tax accounting data are made in the current tax period.

If the taxpayer still wants to exercise his right and submit to the tax authority an updated income tax return for the previous period (in the case where errors (distortions) did not lead to an understatement of the tax amount), then the user will have to adjust the tax accounting data manually.

Example 1

To correct errors regarding overestimation of costs of the previous tax period, the document is also used Adjustment of receipts with the type of operation Correction in primary documents. The difference is that the date of the foundation document and the date of the adjustment document refer to different years: in field from document Adjustment of receipts indicate the date: 02/29/2016 . After this, the document form Adjustment of receipts on the bookmark Main modified: in the field of details Reflection of income and expenses a field appears instead of radio buttons Item of other income and expenses:. In this field you need to indicate the desired article - Profit (loss of previous years) by selecting it from the directory Other income and expenses.

The procedure for filling out the tabular part Services and registration of the corrected version of the document Invoice received does not differ from the order described in Example 1 in the article "Correction of the reporting year error in 1C: Accounting 8."

Please note, if the accounting system for the organization New Interior LLC has set a date for prohibiting changes to the data of the “closed” period (i.e., the period for which reporting is submitted to the regulatory authorities - for example, 12/31/2015), when you try to post the document on the screen, it will A message appears indicating that it is impossible to change data during the prohibited period. This happens because the document Adjustment of receipts in the described situation, makes changes to tax accounting data (for income tax) for the previous tax period (for September 2015). To post a document Adjustment of receipts The date of prohibition of data changes will have to be temporarily lifted.

After completing the document Adjustment of receipts accounting entries and records will be generated in special resources for tax accounting purposes for income tax (Fig. 1).

Rice. 1. Result of conducting the “Receipt Adjustment” document

In addition to entries in the accounting register, corrective entries are entered in the accumulation registers VAT presented And VAT purchases. All entries related to the VAT adjustment for the third quarter do not differ from the entries in Example 1 in the article "Correction of the reporting year error in 1C: Accounting 8", since in terms of VAT in this example the procedure for correction is no different. Let's take a closer look at how errors from previous years are corrected in accounting and tax accounting for income taxes.

According to paragraph 14 of PBU 22/2010, the profit resulting from a decrease in the inflated cost of rent in the amount of 30,000 rubles is reflected in accounting as part of other income of the current period (corrected by an entry in the credit of account 91.01 “Other income” in February 2016).

In tax accounting, in accordance with paragraph 1 of Article 54 of the Tax Code of the Russian Federation, the inflated cost of rent should increase the tax base for the period in which the specified error (distortion) was made. Therefore, the amount is 30,000 rubles. reflected in sales income and forms the financial result with records dated September 2015.

To account for the result of adjusting settlements with counterparties (if such an adjustment is made after the end of the reporting period), the program uses account 76.K “Adjustment of settlements of the previous period.” Account 76.K reflects the debt for settlements with counterparties, starting from the date of the transaction that is subject to adjustment, to the date of the correcting transaction (in our example, from September 2015 to February 2016).
Please note that the recording Amount of NU DT 76.K Amount of NU CT 90.01.1- this is a conditional entry that serves only to adjust the tax base towards an increase and correct calculation of income tax.

In our example, the tax base increased not due to an increase in sales revenue, but due to a decrease in indirect costs. Income and expenses in the updated declaration must be reflected correctly, so the user can choose one of the following options:

Manually adjust the indicators in Appendix No. 1 and Appendix No. 2 to Sheet 02 of the updated profit declaration for 9 months and for 2015 (reduce sales revenue and at the same time reduce indirect expenses by 30,000 rubles);
manually adjust the correspondence of accounts for tax accounting purposes as shown in Figure 2.

Rice. 2. Wiring adjustments

Since after the changes were made, the financial result for 2015 in tax accounting has changed, in December 2015 it is necessary to repeat the regulatory operation Balance Reformation, included in the processing Closing of the month.

Now, when automatically filling out reports, the corrected tax accounting data will appear both in the updated income tax return for 9 months of 2015 and in the updated corporate income tax return for 2015.

At the same time, the user inevitably has questions that are directly related to accounting:

• How to adjust the balance of settlements with the budget for income tax, which will change after additional payment of the tax amount?
• Why, after adjusting the last period, is the key relationship BU = NU + PR + BP not fulfilled?

To additionally charge income tax from an increase in the tax base that occurred as a result of corrections made to tax accounting, in the period when the error was discovered (February 2016), you need to enter an accounting entry into the program using Operations, entered manually:

Debit 99.01.1 Credit 68.04.1 with the second subconto Federal budget

For the amount of additional payment to the Federal budget;

Debit 99.01.1 Credit 68.04.1 with the second subconto Regional budget

For the amount of additional payment to the budget of the constituent entities of the Russian Federation.

As for the equality BU = NU + PR + BP, indeed, after adjusting the previous period, it does not hold. Report Analysis of the state of tax accounting for income tax(chapter Reports) for 2015 will also illustrate that the rule Valuation based on accounting data = Valuation based on tax accounting data + Permanent and temporary differences does not work for partitions Tax And Income. This situation arises due to discrepancies in the legislation on accounting and tax accounting and in this case is not an error.

According to paragraph 1 of Article 81 of the Tax Code of the Russian Federation, the correction of an error that led to an understatement of the tax base must be reflected in the period of reflection of the original transaction, and in accounting, the correction of an error from previous years is made by the current period. Permanent and temporary differences are concepts related to accounting (“Accounting Regulations “Accounting for calculations of corporate income tax” PBU 18/02”, approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n). There is no reason to recognize differences in the previous period before making a corrective accounting entry.

After the correction of the error is reflected in the accounting records during the discovery period, the financial result for 2016, calculated according to accounting and tax accounting data, will differ by the amount of correction of the error - the profit in accounting will be greater. Therefore, as a result of the document Adjustment of receipts a constant difference is formed in the amount of the corrected error (see Fig. 1). After completing the routine operation Income tax calculation in February 2016, a permanent tax asset (PTA) will be recognized.

More recently, starting with version 3.0.43.50, in the 1C: Accounting 8 edition 3.0 program, the developers added a new type of operation Correction of own error to the document “Adjustment of receipts”. Now the document allows you not only to register corrected or adjustment invoices received from the supplier and make corresponding adjustments in accounting, but also to correct technical errors made by accounting employees. In this article, using a specific example, we will look in detail at how you can correct for accounting and tax purposes an error made when entering information from a primary document into the program.

Let me remind you that in order to be able to use the documents Adjustment of receipts and Adjustment of sales in the program, you must enable the Correction and adjustment documents checkbox in the program functionality settings on the Trade tab.

Let's look at an example

The organization "Rassvet" applies the general taxation regime - the accrual method and Accounting Regulations (PBU) 18/02 "Accounting for calculations of corporate income tax." The organization is a VAT payer.

In January 2016, when entering into the program the primary document presented by a third-party organization with an act of provision of services, the accountant-operator made two mistakes. Firstly, he indicated the incorrect cost of the service, and secondly, when registering the invoice received from the supplier, he made a mistake in indicating its number. The act of provision of services received from the supplier is registered in the program using the Receipt document with the transaction type Services. In the “Amount” column of the tabular part of the document, instead of the correct 6,000 rubles, 5,000 rubles were indicated.

The received invoice is registered in the “footer” of the document by indicating its number and date. Instead of the "real" number 7, the number 1 was indicated.
Expenses for the purchased service in accounting are classified as general business expenses (account 26). The document Receipt with the above errors and the result of its implementation are presented in Fig. 1.

When carrying out the document in accounting and for profit tax purposes, I took into account the cost of services without VAT on the debit of account 26 “General business expenses”, allocated on the debit of account 19.04 “VAT on purchased services” the amount of VAT presented by the supplier in correspondence with the credit of account 60.01 “Settlements with suppliers and contractors." The document also formed an entry in the VAT accumulation register presented, which is the basis for generating entries in the purchase book.

Consequently, as a result of an error when indicating the cost of a service in accounting and for profit tax purposes, the amount of expenses was underestimated, the amount of VAT claimed was underestimated, and the debt to the supplier was underestimated.

The Invoice document received is generated in the program on the basis of the Receipt document and, as a result, contains the incorrect amount and VAT amount.

The invoice document generated with the wrong number is shown in Fig. 2.

In the program, the amount of VAT can be deducted either using the regulatory document Formation of purchase ledger entries, or directly in the Invoice document received, with the Reflect VAT deduction in the purchase ledger by the date of receipt checkbox enabled.

The result of posting the document Invoice received is shown in Fig. 3.

The document, when posted in accounting, accepted the VAT amount for deduction and created an entry in the Purchase VAT register (in the purchase book), respectively, with an underestimated VAT amount and an erroneous invoice number.
The purchase book for the first quarter is shown in Fig. 4.

The cost of the service was paid to the supplier only in the next quarter. The Payment order document was created based on an erroneous Receipt document.

The posting of the corresponding document Write-off from the current account created upon receipt of an extract from the current account is shown in Fig. 5.

Finally, as a result of reconciliation of mutual settlements with the supplier, this error was discovered in the second quarter. VAT reporting for the first quarter has already been submitted.

Let's first remember how such an error in accounting and tax accounting should be corrected.

In accordance with clause 5 of PBU 22/2010 “Correcting errors in accounting and reporting,” an error in the reporting year identified before the end of that year is corrected by entries in the relevant accounting accounts in the month of the reporting year in which the error was identified.

In accordance with paragraph 1 of Art. 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 these errors (distortions) were committed. .

True, there are exceptions to this rule. In accordance with the same paragraph of the Tax Code of the Russian Federation, the taxpayer has the right to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) related to previous tax (reporting) periods were identified, when the errors (distortions) led to to overpayment of tax.

As we have already said, as a result of an error, the amount of expenses was underestimated. Consequently, for the purpose of taxation of profits, the tax base (profit) was overestimated and, accordingly, this led to excessive payment of tax. Therefore, corrections for profit tax purposes can be made in the current reporting period, as in accounting.

But in order to figure out what to do with VAT, we will turn to Decree of the Government of the Russian Federation No. 1137 of December 26, 2011. In accordance with clause 4 of the Rules for maintaining the purchase book, 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 they were registered invoice, adjustment invoice, before corrections are made to them.

To correct the error we described, we will use the document Adjustment of receipts and select Correction of our own error as the type of operation.

On the Main tab, you need to select the basis - this is the receipt document in which the error was made, which we will correct (in our case, this is the document Receipt (act, invoice) No. 1 dated 01/11/2016). Just below, when you select the basis, a link to the document being corrected, the Invoice received and its details, is automatically displayed.

We need to correct the incoming number (the new value is 7). On this tab, you can choose where the adjustment will be reflected: only in VAT accounting or in all sections of accounting (we want to make corrections in accounting, in income tax accounting and in VAT accounting). You can also select accounts to record income and expenses.

The completed Main tab of the Receipt Adjustment document is shown in Fig. 6.

If, to correct an error, it is necessary to correct some total indicators, then you may need bookmarks: Products, Services, Agency services.
Since in our example an error was made when entering the act of provision of services into the program, we will use the Services tab and indicate the correct price - 6,000 rubles.
The Services tab of the Receipt Adjustment document is shown in Fig. 7.

When posting the document in accounting, it will reverse the erroneous entry for VAT deduction (Dt 68.02 - Kt 19.04) in the amount of 900 rubles and create the correct entry in the amount of 1,080 rubles. Additionally, it will allocate on the debit of account 19.04 the missing amount of VAT presented by the supplier (180 rubles), increase on the debit of account 26 “General business expenses” in accounting and tax accounting the amount of expenses for the service (1,000 rubles) and, accordingly, increase on the credit of account 60.01 the amount of debt to the supplier (1,180 rubles).
The postings of the Receipt Adjustment document are shown in Fig. 8.

In addition to postings in accounting and tax accounting, the document will generate entries in VAT accumulation registers.
In the register of VAT presented (VAT amounts presented by suppliers) the receipt for the correct amount of VAT will be recorded, and since this amount of VAT is directly recorded by the document in the purchase book, its expense will be immediately reflected.

Two entries will be created in the Purchase VAT register. The first entry is a reversal of an illegally deductible VAT amount with an erroneous invoice number. And the second entry is the deduction of the correct amount of VAT on the invoice with the correct details. Since the corrections are made in the previous VAT tax period, the generated records will include the attribute of an additional sheet and the corresponding corrected period will be indicated.
The documents generated by the document Adjustment of receipt of entries in the accumulation registers are presented in Fig. 9.

Also, when posting a document in the program, a new Invoice document will be created (registered) with the explanation “correcting your own error” (see Fig. 6). This document can be viewed in the list of documents Invoice received. The erroneous and corrected documents are shown in Fig. 10.

Form of the corrected document The invoice received contains the date of correction and a link to the document being corrected. Also in the document form there are values ​​of the details of the invoice received from the supplier before the error was corrected and after it was corrected (Fig. 11).

Let's, to check the correctness of our actions, create a purchase book for the first quarter - the tax period in which the error was made.
We will indicate the required period in the report we generate. In the report settings, enable the “Generate additional sheets” checkbox and specify the generation option – for the current period.
The Purchase Book report settings are shown in Fig. 12.

Let's look at the additional sheet of the purchase book.
As expected, the additional sheet indicates the number of the additional sheet, the tax period and the date of preparation. Column 16 of the tabular section shows the total amount of VAT for the tax period before drawing up the additional sheet.
The additional sheet contains, as we expected, two lines: a reversal of an invoice with an incorrect number and amounts, and a corrected entry with the correct invoice number and correct amounts.
An additional sheet of the purchase book for the first quarter is presented in Fig. 13.

Configuration: 1c accounting

Configuration version: 3.0

Publication date: 15.02.2017

Often when working with the 1C:Accounting 8.3 program, we see how accountants or managers edit Shipping or Receipts documents during shipment. Such operations are not allowed in the program; documents are provided for such cases Implementation adjustments And Adjustment of receipts.

Adjustments can be made either upward or downward.

The adjustment is made when the price and/or quantity of goods shipped changes. The adjustment operation is carried out by agreement of the parties with the execution of an additional agreement by the parties. The adjustment can be made for Goods, Services or Work.

1. Adjustment of the implementation of 1C: Accounting 3.0 (seller’s position)

This type of document is used to register changes to those already issued to the buyer. Such situations may include situations where the seller has identified errors in shipping documents or an agreed change in the terms of sale for goods, services or work already sold.

Implementation adjustments are introduced based on:

1. Sales (deed, invoice)

2. Provision of production services

3. Report of the commission agent (principal) on sales

4. Implementation adjustments.

We create based on the entered Sales of goods document Implementation adjustments.

On the menu Create based on choose Implementation adjustments.

The Adjustments form opens, Operation type:

Performed when conditions (price or volume) change with agreement.

Correction of identified errors in primary documentation.

In the Products tabular section, change the line after change, enter new data on quantity or price.

There is a convenient printed form called , this document is used to agree on changes to the terms of the contract with the buyer, that is, this document confirms the consent of both parties to the adjustment.

The printed form contains all the necessary data to agree on a Change in Value Agreement. The header is filled in with the details of the seller and the buyer, the tabular part contains the goods, services or work for which changes are being made, and the footer has places for the signature of the buyer's and seller's employees.

All created adjustments are stored in a journal. Located in the section.

If you need to make an adjustment for an adjustment, then this possibility is also included in the program. To do this, let's go to the magazine Sales - Adjustment of sales and based on the already created document, we will introduce a new one.

Quite simple operations for generating adjustment documents that will allow you to protect your interests and comply with the law. And also show your customers a high culture of working with programs and knowledge of accounting.

2. Adjustment of Receipts 1C: Accounting 3.0 (buyer’s position)

This type of document is used to register changes in documents received from the supplier. As with implementation, this could be a bug or a negotiated change.

The document is generated based on the document Receipt of goods and services.

There are 3 types of operations in adjusting receipts:

Adjustments can be of several types:

1. Adjustment by agreement of the parties- agreed change in price or volume of services, works or goods supplied. An adjustment invoice is issued (clause 3 of Article 168 of the Tax Code of the Russian Federation)

2. Correction in primary documents- correction of errors made by the supplier when generating the Act or Invoice.

3. Correcting your own mistake- this type of operation is intended to correct incorrect data in a document, such as incoming number, tax identification number, checkpoint, invoice date...

Fill out the header and go to the Products tab.

In the products tab we make changes to the Price or Quantity of products.

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

He who does nothing makes no mistakes

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

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

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

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

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

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

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

The procedure for correcting errors in primary documents

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

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

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

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

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

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

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

Execution by the seller of corrected documents for the buyer

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

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

Example 1

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

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

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

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

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

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

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

Rice. 2. Corrected delivery note

Implementation adjustments

REVERSE Debit 90.02.1 Credit 41.01

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

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

Amount NU Dt And Amount NU Kt WELL).

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

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

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

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

Features of UPD correction

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Example 2

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

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

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

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

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

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

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

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

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

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

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

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

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

Preparation by the seller of adjustment documents for the buyer

We will consider the reflection of sales adjustments in the seller’s accounting and the possibility of generating a new primary document in the program using the following example.

Example 3

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

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

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

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

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

Rice. 6. Cost change agreement

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

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

REVERSE Debit 62.01 Credit 90.01.1

By the amount of reduction in the cost of sales;

REVERSE Debit 90.03 Credit 19.09

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

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

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

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

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

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

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

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

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

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

Universal adjustment document

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

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

Example

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

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

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

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

Rice. 7. UCD (notification of price change)

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