Correction invoice: sample filling. Instruction: draw up a correction invoice What does a correction invoice look like?

As is often the case, a good example (sample) of filling out an adjustment invoice helps in understanding the rules, so we have developed one especially for you. DOWNLOAD SAMPLE BOX ACCOUNTS-FACTORS in (Word).

If you were looking for a new FACTURE INVOICE 2012, then its sample and filling rules can be found under the link NEW FACTURE INVOICE 2012.

In December 2011, the supplier shipped 5 computers to the buyer at a price of 28,500 rubles. per unit (including VAT - 4 347.45 rubles) for a total amount of 142 500 rubles. (including VAT - 21,737.28 rubles), issued an invoice and registered it in the sales book.

The buyer accepted VAT in the amount of RUB 21,737.28 for deduction. in the IV quarter of 2011 on the basis of an invoice received from the seller.

In January 2012, the seller gave the buyer a 5% Christmas discount on the price of each computer. Thus, the price of the computer decreased and amounted to 27,075 rubles. per unit (including VAT - 4,130.08 rubles). The seller issued a correction invoice to the buyer in the same month. The amount of VAT after the price change was RUB 20,650.42, the difference between the amended and the original VAT was RUB 1,086.86. (21 737.28 - 20 650.42). Along with the corrective invoice, the buyer received a discount notice.

In January 2012, the seller must register an adjustment invoice in the purchase book and deduct a tax of RUB 1,086.86. In the same month, the buyer is obliged to restore the specified amount tax and register the correction invoice in the sales ledger.

An example of filling out an adjustment invoice - a sample, in WORD format can be DOWNLOADED above.

We considered the situation when only one item appears on the invoice.

But what if there are several of them? The answer is simple. If the cost of all goods, works, services changes, the correction invoice is filled in in a general manner (it lists all the items indicated in the originally issued invoice, and summarizes the data in the corresponding columns). If the value of one or several (but not all) items has changed, then it is necessary to indicate in the adjustment invoice only those items whose value has been changed.

Correction invoice (form dated 10.24.2013, form)

Valid from 06.11.2013

Fill in and print the correction invoice in the LS program Invoice

Correction invoice - primary document tax accounting for value added tax, which adjusts the previously created (issued) invoice according to data affecting the change in value added tax. The rules for applying and creating (issuing) an adjustment invoice are the same as for an invoice.

The correction invoice is signed by the head and the chief accountant of the organization or by persons duly authorized or by an individual entrepreneur, indicating the details of the certificate of state registration of this individual entrepreneur.

Decree of the Government of the Russian Federation of December 26, 2011 N 1137 (as amended on July 30, 2014 N 735) "On the forms and rules for filling out (maintaining) documents used in calculating value added tax"

Program: LS Invoice

Re-adjustment invoice - all ...
How to draw up an invoice? Registration rules ...

There are times when the seller is required to draw up a corrective invoice. Let's figure out what these cases are and in what form the document is drawn up. Here is a sample of filling.

See below for examples of how to fill out correction invoices.

Correction invoice form in 2019

For the correction invoice in 2019, the form approved by the Government on December 26, 2018 by Resolution No. 1137 of the filling rule applies.

Correction invoice: when and when

A correction invoice from the supplier is required if the cost of goods, works, services, property rights already transferred to the buyer changes. A change, as a rule, occurs due to an increase or decrease in price, quantity of goods, volume of work or services performed.

So, correction invoices are issued:

when providing customers with discounts;

identification during acceptance of a shortage or inconsistency with quality (but the seller must admit this fact);

return by the buyer of goods not accepted for accounting;

the parties establish a separate agreement on the disposal of low-quality goods accepted for accounting by the buyer on his own;

return of goods by a buyer who is not a VAT payer;

transfer of goods at preliminary prices with their further revision and sale to consumers at new prices;

change in value according to a court decision.

There is also an obligation to submit a VAT return. The document is in the BukhSoft program. The report is always on an up-to-date form, taking into account all changes in the law. The program will fill in the form automatically. You just have to download it in electronic format. Before being sent to the tax office, the declaration is tested by all verification programs of the Federal Tax Service. Try it for free:

Online VAT declaration

We also note the cases when the seller is released from the obligation to issue corrective invoices. These include:

the presence of arithmetic or technical errors in the original invoice (it is enough to correct the original invoice);

the presence in the contract of conditions according to which the price is determined later than the date of the initial invoice;

change in the price or quantity of the goods before the issuance of the original document (within 5 days after shipment);

return by the buyer - VAT non-payer of values \u200b\u200balready accepted by him for accounting (this is the reverse implementation);

erroneous issuance by the buyer of the original invoice (you need to cancel the erroneous entry in the sales book and inform the buyer about the erroneous invoicing).

When a correction invoice is filled out

A correction invoice can be issued in paper or in in electronic format within 5 days from the date of price change. There are two options for timing:

from the moment of signing an additional agreement to the contract;

from the moment of registration of the primary, which confirms the buyer's consent to change the value.

In the correction invoice, only those data of the original document are indicated for which the changes have occurred.

So, if the details of the parties have changed, then you need to indicate new ones, and the old ones should be given as additional information.

In practice, there is also a situation where changes have affected several deliveries to one counterparty. In this case, the legislation provides for the possibility of issuing a single correction invoice.

Such details of the correction invoice as name, price and VAT rate must be identical to the original document.

The buyer and seller register the correction invoices in the purchase and sales ledgers. Where exactly you need to make the entry depends on the type of change. Refer to Table 1 for procedures in specific situations.

Table 1. What do the seller and buyer do when issuing a corrective invoice

Product price change	Seller (taxpayer, tax agent)	Buyer (taxpayer)
Reduction of the price of goods on the basis of an agreement or an additional agreement between the parties, otherwise primary document The seller (taxpayer, tax agent) issued an adjustment invoice for the negative difference between the VAT amount after adjustment and the VAT amount indicated in the original invoice	Registers corrective s.f. in the purchase book. (Clause 12 of Section II of Appendix 4 to the Government Decree of December 26, 2011 No. 1137)	Registers the earliest document in the sales book: a primary document confirming a decrease in the price of goods (works, services); corrective s.-f. (paragraph 2, clause 14 of Section II of Appendix 5 to the Government Decree of 26.12.2011 No. 1137)
	Accepts for deduction the amount of VAT from the difference arising from a decrease in the cost of goods (works, services), in the period when the corrective s.-f. was issued. Condition: the buyer is notified of the decrease in the price of the goods (works, services) no later than three years from the date of drawing up the corrective s.-f. (clauses 3, 5, 5.1 and 5.2 of article 169, paragraph 1 of clause 13 of article 171, clause 10 of article 172 of the Tax Code)	Restores the amount of VAT in the part of the difference arising from the decrease in the value of the goods in the tax period in which the earliest date falls: the day of receipt of primary documents to reduce the cost of purchased goods (works, services); the day of receipt of the "negative" corrective s.-ph. (subparagraph 4, clause 3, article 170 of the Tax Code)
Return of goods by the buyer on the basis of a contract (supplementary agreement to the contract), an act of return or a claim. The seller (taxpayer, tax agent) issues a corrective s.-f. for the negative difference between the VAT amount on the original invoice and the VAT amount on goods returned by the buyer	Registers corrective s.f. in the purchase book. (Clause 12 of Section II of Appendix 4 to Government Decree No. 1137 dated 26.12.2011).	If the VAT on the original s.-f. was accepted for deduction, registers in the sales book the corrective s.f. received from the seller. S.-ph. does not issue for reverse implementation (clauses 3, 14 of Section II of Appendix 5 to the Government Decree of December 26, 2011 No. 1137).
	Accepts the deduction of the amount of VAT from the difference arising from the decrease in the value (quantity) of the goods shipped in connection with their return. A deduction is possible within one year from the date of return (clauses 5, 13 of article 171, clauses 4, 10 of article 172 of the Tax Code, letter of the Federal Tax Service of 23.10.2018 No. SD-4-3 / 20667).	If the VAT on the original s.-f. was accepted for deduction, restores the tax in terms of the returned goods in the period when the corrective s.f. was received from the seller. (subparagraph 4, clause 3 of article 170 of the Tax Code, letter of the Federal Tax Service dated 23.10.2018 No. SD-4-3 / 20667).
Increase in the price of goods (works, services) on the basis of an agreement or an additional agreement between the parties, another primary document The seller (taxpayer, tax agent) issued a corrective s.-f. for the positive difference between the VAT amount after the adjustment and the VAT amount indicated on the original invoice	Registers the correction s.f. in the sales book. (paragraph 1, paragraph 1 of Section II of Appendix 5 to the Government Decree of December 26, 2011 No. 1137)	Registers corrective s.f. in the purchase book. (Clause 2 of Section II of Appendix 4 to the Government Decree of December 26, 2011 No. 1137)
	Increases the tax base for VAT for the period in which the documents were drawn up, which are the basis for the registration of corrective s.-f. (Clause 10 of Article 154, Clauses 3, 5, 5.1 and 5.2 of Article 169 of the Tax Code)	Accepts for deduction the amount of VAT from the difference arising from the increase in the value of goods (works, services) in the tax period when the corrective s.-ph. is received from the seller (taxpayer, tax agent), but no later than three years from the moment of its drawing up (paragraph 2 of clause 13 of article 171, clause 10 of article 172 of the Tax Code)

Filling in a correction invoice

When filling out a corrective invoice, it is important to indicate the main mandatory details. These include (clause 5.2 of article 169 of the Tax Code of the Russian Federation):

name of the document, serial number and date;

number and date of the original s.f .;

the identifier of the government contract, if it exists and this is a government order supply;

quantity (volume) of goods before and after changes;

price, tariff before and after adjustment;

full price with and without VAT before and after changes;

the amount of excise duty before and after clarifications;

positive or negative differences are the result of refinement;

product type code according to the EAEU foreign economic activity commodity nomenclature classifier.

You can also add additional information in specially added lines and columns. In this case, violation of the sequence and name of the details of the standard form should be avoided.

The order of filling in the columns and lines is shown in tables 2 and 3.

Table 2. Filling in the head of the correction invoice

Line number	What to indicate
	S.-ph. is the seller	The date of drawing up (for example, this date will be the date of signing the additional agreement) of the corrective s.-f. and serial number Assign the number proceeding from the general numbering of all s.-f. (for shipment, advance and adjustment)
	S.-ph. is drawn up by a commission agent (agent) who sells goods (works, services) on his own behalf	Date of compilation s.-f. commission agent (agent) and serial number based on the general numbering
	S.-ph. is compiled by a commission agent (agent) who purchases goods on his own behalf	The date of compilation from the corrective s.f., which the seller exposed to the commission agent (agent). The commission agent (agent) assigns the number himself on the basis of his general numbering s.f.
Line 1a	Serial number and date of correction. Fill in this line only if you are making a corrected corrective s.-ph. If there are no corrections, put a dash in this line
Line 1b	The number and date from line 1 of the original s.f., to which you make up the corrective s.f. If this is a single correction invoice, then include the numbers and dates from line 1 of each original invoice. In the "subject to correction" field, specify: number and date from line 1a of the corrected s.-f. - if the original invoice was corrected; a dash if the corrected s.-f. was not compiled. If the corrective s.-f. compose again, in line 1b indicate the number and date of the previous correction s.-f. (letter of the Federal Tax Service dated 10.12.2012 No. ED-4-3 / 20872)
	Name of the seller from line 2 of the original s.-f. *
Line 2a	Seller's address from line 2a of the original s.-f. *
Line 2b	TIN and KPP of the seller from line 2b of the original s.-f.
	Buyer's name from line 6 of the original s.-f. *
Line 3a	Buyer's address from line 6a of the original s.-f. *
Line 3b	TIN and KPP of the buyer from line 6b of the original s.-f.
	The name of the payment currency and its digital code from line 7 of the original s.-f.
	The identifier of the state contract from line 8 of the original s.-f. when selling products under government orders. If you sell products under other contracts, put a dash on line 8

* Include new name or address of the seller if it changes between the issuance of the original invoice and the correction invoice. Provide old data as additional information.

Table 3. Filling in the tabular section of the correction invoice

Line	Column number	What to indicate
		The name of the goods, the price or quantity of which has changed. The name must correspond to the data specified in column 1 of the original s.-f.
		Code of the type of goods from column 1a of the original s.-f .. In the absence of data, put a dash
A (before change)	Columns 2-9	Data on the same graphs from the original s.-f. Take them only for the name of goods (works, services), which is indicated in column 1 If you make up a unified corrective s.f., goods of the same name with the same price can be reflected in one line. That is, indicate their total number (letter of the Ministry of Finance dated 09/05/2014 No. 03-07-09 / 44607). If the corrective s.-f. compose again, for the corresponding columns of line A, indicate the data from line B of the previous corrective s.-f. (letters of the Ministry of Finance dated May 26, 2015 No. 03-07-09 / 30177, FTS dated December 10, 2012 No. ED-4-3 / 20872)
B (after change)	Columns 2-2a	The same data as for line A (before the change)
		If, as a result of the adjustment, the number (volume) of goods has changed (increased or decreased), then indicate the new indicator. If the quantity (volume) remains the same, transfer the indicator from line A (before the change)
		If, as a result of the adjustment, the price of goods (works, services) has changed (increased or decreased), indicate the new one. If the price remains the same, transfer the data from line A (before the change)
		Column 3 lines B × column 4 lines B
		The amount of excise tax after adjustment. If not, write "No excise tax"
		VAT rate.
		Column 5 of line B × column 7 of line B. If you are exempted from VAT under Article 145 of the Tax Code, indicate "excluding VAT"
		Column 5 of line B + column 8 of line B. For transactions exempted from VAT under Article 145 of the Tax Code, column 9 will be equal to column 5
B (increase) To be filled in when the cost of shipment increases	Counts 5, 6, 8, 9	The difference between the indicators of line A and line B for each of the columns. This difference will be negative, but there is no need to put a minus sign.
Total increase (sum of lines B)	Columns 5, 8, 9	The sum of the indicators of all lines B for each column
G (decrease) To be filled in when the cost of shipment decreases	Counts 5, 6, 8, 9	The difference between the indicators of line A and line B for each of the columns. Indicate all indicators with a positive value
Total reduction (sum of lines D)	Columns 5, 8, 9	The sum of indicators of all lines D for each column

Adjustment invoice: sample

Check out a sample of filling out an adjustment invoice when the seller increased the delivery price in accordance with the additional agreement on the contract.

Check out a sample of filling out an adjustment invoice when the seller reduced the delivery price in accordance with the additional agreement on the contract.

Sample of filling out a single adjustment invoice.xls

Sample filling out an adjustment invoice.doc

Invoice 2019 download form for free in excel

12.07.2019

The form of an invoice, an adjustment invoice and a register of received and issued invoices was approved by the 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 calculating value added tax" (in as amended by the Resolutions of the Government of the Russian Federation of May 28, 2013 No. 446, of October 24, 2013 No. 952, of July 30, 2014 No. 735, of November 29, 2014 No. 1279, of May 25, 2017 No. 625, of August 19, 2017 No. 981, of 02/01/2018 No. 98 and dated 19.01.2019 No. 15).
Start of validity of the latest revision: 01.04.2019.

19.01.2019 № 15 :

Forms of invoices and purchase books (+ additional sheet) have not changed.

The forms of the sales book and the additional sheet of the sales book have been updated: New columns 14a and 17a are intended for VAT with a rate of 18%. The former columns 14 and 17 are now intended for the current VAT rate of 20%.

In the Procedure for filling out the sales ledger, the rule that obliges the buyer to issue an invoice to the seller in the event of the return of goods (even those registered) has been canceled. All returns are now processed through the seller's invoicing.

Amendments have been made to the rules for keeping a journal for recording received and issued invoices. This is due to the increase in the VAT rate to 20% from January 1, 2019.

About the main changes according toResolution of the Government of the Russian Federation from01.02.2018 № 98 :

Purchase book (changes only in the order of completion):

- Column 3 "Number and date of the seller's invoice" indicates the serial number and date of drawing up the document (check) to compensate the amount of VAT to a foreign buyer.

- Column 7 "Number and date of the document confirming the payment of tax" shall indicate the serial number and date of the cash register receipt issued by the retail organization to a foreigner for VAT compensation. In case of simultaneous reflection of several cashier's checks in this column, they are indicated through the separating sign ";".

- Column 13 "Registration number of the customs declaration" shall contain information about the mark of the customs authority confirming the export of goods by a foreign citizen outside the EAEU.

- Column 15 indicates the cost of goods sold, including VAT, indicated on the check for tax compensation.

- Column 16 shall enter the amount of VAT calculated by the retailer to compensate for the tax.

- Also, changes have been made to the procedure for filling in the columns of additional sheets of the purchase and sales books.

Sales book (changes only in order of filling):

Column 11 indicates serial number and date of preparation of the document (check) issued to compensate the amount of VAT to a foreign buyer.

Column 13b is entered the cost of goods sold, including VAT, indicated on the check for tax compensation.

About the main changes according toResolution of the Government of the Russian Federation from19.08.2017 № 981 :

Invoice:

New column 1a: "Product type code".

Column 11 of the invoice will be called "Registration number of the customs declaration"

In the signature field “ Individual entrepreneur or another authorized person "instead of "Individual entrepreneur» .

Correction invoice:

H new column 1b: "Product type code".In this column, it will be necessary to put the code of the type of goods in accordance with the unified Commodity Nomenclature for Foreign Economic Activity (TN VED) of the EAEU. The indicator is indicated in relation to goods exported outside the territory of Russia to the countries of the Eurasian Economic Union. If there is no indicator, a dash is inserted.

Changes in the order of filling:

Also, amendments are being made to the procedure for filling out invoices by forwarders, commission agents and developers, as well as additions to the rules for storing invoices and other VAT documents.
- The procedure for filling out a correction invoice will provide that the taxpayer has the right to indicate additional information in additional lines and columns, including the details of the primary document, provided that the form of the correction invoice is preserved.

About the main changes according toDecree of the Government of the Russian Federation of May 25, 2017 No. 625:
"On Amendments to Appendices No. 1 and 2 to the Decree of the Government of the Russian Federation No. 1137 dated December 26, 2011".

Since 01.07.2017, the invoice form has been supplemented with line 8 "Identifier government contract, contracts (agreements) ".

The correction invoice will be supplemented with line 5 with the same name.

This line indicates the identifier of the state contract for the supply of goods (performance of work, provision of services), contract (agreement) for the provision of federal budget legal entity subsidies, budget investments, contributions to authorized capital.

Changes related to signing Federal law dated 03.04.2017 No. 56-FZ. It has supplemented the list of information that must be indicated in the invoice issued for the sale of goods (work, services), transfer of property rights.

Excerpt from the rulingdated 05.25.2017 No. 625 :

1. In Appendix No. 1 to the said resolution:

"Identifier of a state contract, agreement (agreement)

_____________________________________________________________________ (8)";

b) paragraph 1 of Section II shall be supplemented with subparagraph "n" as follows:

"m) in line 8 - the identifier of the state contract for the supply of goods (performance of work, provision of services), agreement (agreement) on the provision of subsidies, budgetary investments, contributions to the authorized capital from the federal budget to a legal entity (if any)."

2. In Appendix No. 2 to the said resolution:

a) Section I, after the line relating to currency, shall be supplemented with the following line:

"Identifier of a state contract, agreement

(agreements) ______________________________________________ (5) ";

b) paragraph 1 of Section II shall be supplemented with subparagraph "l" as follows:

"k) in line 5 - the identifier of the state contract for the supply of goods (performance of work, provision of services), agreement (agreement) on the provision of subsidies, budgetary investments, contributions to the authorized capital from the federal budget to a legal entity (if any)."

Universal transfer and correction document

The letter of the Federal Tax Service of Russia dated 17.10.2014 No. ММВ-20-15 / 86 @ contains the recommended Form of the universal correction document, as well as the Procedure for filling it out and the List of cases for which this form can be used.

Related news

New from 12.07.2019: Federal Tax Service of the Russian Federation by order of 08.04.2019 No. ММВ-7-15 / 176 @changed the formats of invoices, documents of shipment, transfer of goods and works.

New from 06/07/2019: The Ministry of Finance of the Russian Federation, in a letter dated 05/15/2019 No. 07-01-09 / 34738, clarified whether it is possible to deduct VAT on an invoice, in which the name of the buyer is indicated with an error in the organizational and legal form.

New from 04/27/2019: The Ministry of Finance of the Russian Federation, in a letter dated 04/10/2019 No. 03-07-09 / 25256, clarified when a supplier may not draw up an adjustment invoice in the event of a specified discrepancy in the quantity of delivered goods and immediately issue a primary invoice.

New from 10.04.2019: The Ministry of Finance, in a letter dated 02.04.2019 No. 03-07-10 / 22587, warns when the contractor must issue an adjustment invoice (when the cost of construction and installation works accepted by the customer changes).

New from 04/05/2019: The Federal Tax Service of the Russian Federation, in a letter dated March 25, 2019 No. SD-4-3 / 5268 @, specifies what the supplier should do if he has not indicated the buyer's TIN on the invoice.

New from 11.03.2019: The Ministry of Finance of the Russian Federation, in a letter dated 20.02.2019 No. 03-07-11 / 10765, explained whether it is possible to deduct VAT if there are errors in line 4 "Consignee and his address" of the invoice.

New from 01/25/2019: The Federal Tax Service of the Russian Federation, by order No. ММВ-7-18 / 820 @ dated 19.12.2018, approved new electronic formats for invoices and shipping documents.

New from 01/22/2019: The Federal Tax Service of the Russian Federation has introduced new forms of the register of invoices issued by suppliers of middle distillates and petroleum feedstock Order No. ММВ-7-3 / 818 @ dated 18.12.2018.

New from 07.12.2018: Federal Tax Service of the Russian Federation inletter from 11/23/2018 No. 03-07-11 / 84720 specifies whether it is possible to indicate the seller's addresses in invoices in a different sequence of words than that provided by the Unified State Register of Legal Entities or USRIE.

New from 25.10.2018: Federal Tax Service of the Russian Federation inletter dated 23.10.2018 No. SD-4-3 / 20667 @explained which VAT rates to apply and how to issue invoices at the turn of 2018 and 2019.

New from 12.10.2018: the Federal Tax Service of the Russian Federation in a letter dated 25.07.2018 No. SD-4-3 / 14384 @ informs about permission to indicate invoices in column 11 registration number release statements.

New from 09/10/2018: The Federal Tax Service of the Russian Federation, in a letter dated 08.22.2018 N АС-4-15 / 16298 @, clarified the status of the universal transfer document and clarified whether it is possible to use the FRT only as an invoice.

Excerpts:

The FRT form was proposed by the Federal Tax Service for the preparation of primary accounting documents, including with the possibility of simultaneous fulfillment of the requirements established for invoices.At the same time, there is no status for using the FRTT only as an "invoice".

New from 05 .07 .2018: FTS

Russia in a letter from06/07/2018 No. SD-3-3 / 3806 @ explained how to make corrections to the invoice in case of changing the form of the specified document.

New from 08/25/2016: The Federal Tax Service of the Russian Federation in a letter dated August 17, 2016 No. SD-4-3 / 15094 @ notes that the taxpayer has the right to indicate additional information in additional lines and columns of the invoice (between line 7 "Currency: name, code" and the tabular part of the invoice , as well as in the tabular part of the invoice), including the details of the primary document, subject to the preservation of the invoice form and the sequence of columns approved by Decree of the Government of the Russian Federation No. 1137 dated 26.12.2011. used in VAT calculations.

New from 06/14/2016: The letter of the Ministry of Finance of the Russian Federation of 05/20/2016 No. 03-07-09 / 29055 specifies the procedure for filling in line 1b of the corrective invoice when the cost of the shipped goods changes.

New from 06/12/2016: FTS by order dated 03/14/2016 No. ММВ-7-3 / 136 @approved a new list of codes for the types of transactions that are indicated in the books of purchases, sales and in the log of received and issued invoices.The order comes into force on 01.07.2016.The changes are associated with numerous changes in VAT legislation. The new list of types of operations contains 24 codes.

New from 04/11/2016: According to the explanations of the Ministry of Finance of Russia in Letter No. 03-07-09 / 10933 dated February 26, 2016, additional information must be indicated in the invoice in additional lines and columns after the signatures of the head and chief accountant of the organization.

Rules / procedure for filling out (From Appendix No. 1 to

Decree of the Government of the dated 26.12.2011 No. 1137, (as amended by the Resolutions of the Government of the Russian Federation dated 28.05.2013 No. 446, dated 24.10.2013 No. 952, dated 30.07.2014 No. 735, dated 29.11.2014 No. 1279, dated 25.05.2017 No. 625, dated 19.08.2017 No. 981)):

Often, organizations and individual entrepreneurs who sell goods or provide services need to adjust the invoices issued by buyers and customers for payment. Today we will try to figure out in what cases an adjustment invoice is drawn up, what mechanism for correcting errors in an invoice, and also, using examples, we will consider the basic operations with adjusting invoices.

When a correction invoice is drawn up

Adjustment of the invoice issued by the seller of the goods or the service provider must be carried out in the event that changes were made to the initial invoice regarding the quantity and value of the goods (works, services). But it should be understood that even in the event of a change in value and quantity indicators, it is not always necessary to correct the account. Detailed explanations regarding the transactions for which the accounts need to be adjusted and for which this should not be done are given in the letters published by the RF Ministry of Finance.

If you are a seller of goods (service provider), then you must correct the invoice if:

there are discounts on the invoice that you issued to the buyer / customer;
the buyer returned the goods to you that were not accepted for accounting;
upon acceptance of the goods, the buyer revealed a shortage, discrepancy (both in quantity and quality), as a result of which the buyer made a claim The claim was accepted by you;
a return of goods has been received from a non-VAT payer;
the buyer has taken into account substandard goods, which, by mutual decision, were disposed of by the buyer;
You have shipped the item at preliminary prices. When revising prices and determining the actual cost of shipment, you need to issue an adjustment invoice.

Incorrect account adjustment

Quite often, controversial situations arise when, at first glance, it seems necessary to adjust the invoice, although in fact it is not necessary to issue an adjustment invoice. Regarding the common cases when invoices-adjustments are issued unnecessarily, the Ministry of Finance gave appropriate explanations in letters. The following are situations in which there is no need to adjust accounts:

You made an arithmetic error in invoicing. For example, the cost of services is indicated incorrectly, while the tariff and quantity are marked correctly, an error was made in the calculation. Also, there is no need to make an adjustment if there was a technical failure when generating an invoice through the program, as a result of which the tax rate, tariff, etc. were indicated incorrectly. If all of the above situations occur, you should correct the primary account.
When implemented in reverse. If the buyer purchased the goods, accepted them for accounting, and then, for one reason or another, issues a return, then this operation drawn up with a regular invoice, which is provided by the buyer, thereby confirming the reverse implementation.
You have issued an invoice to the buyer twice (or issued the same invoice to different counterparties). In this case, you need to cancel the document in the sales ledger. Also, do not forget to inform the client about the erroneous presentation of the document.
An agreement has been concluded between you and the buyer (customer), according to which the price of the goods is fixed after the initial invoice has been issued. In this situation, you need to correct the primary document.
Until the moment you issued the initial invoice, the value (quantitative) indicator of the product / service was changed (5 days after the shipment of the goods, the provision of services). In such a situation, the primary invoice is subject to change.

Example # 1.

LLC "Lebed" signed a contract with JSC "Nightingale" for the supply of electrical components. The delivery price of the goods is 1.105 USD. The agreement stipulates that payment for the goods is determined in rubles at the exchange rate on the date of delivery.

Despite the fact that the equivalent of the value of electrical goods in rubles changes due to fluctuations in the exchange rate of the dollar, Lebed should not issue invoices for adjustments. IN in this case neither the shipment price, nor the quantity of the goods changes, therefore "Swan" should not issue an adjustment invoice.

How to create an adjustment invoice?

The form of the correction invoice and the procedure for filling it out are established by law by Government Decree No. 1137.

Required details

When drawing up the correction, check that the document contains all the required details. The document must reflect information about the changes being made (tariff, quantity, price, etc.), and also refer to the original invoice. The basic data that you must specify when drawing up an adjustment invoice will be presented in a table.

The procedure for compiling an invoice-correction

Full instructions on the mechanism for filling out the correction invoice are presented in Appendix No. 2 to Resolution No. 1137.

When making corrections, you must indicate in the correction invoice only those indicators that have been changed. If several accounts are subject to correction, then it is advisable to draw up a single correction document. It must list all the accounts to be clarified, as well as indicate the data on quantitative and cost changes for each account and in total. Drawing up a single consolidated adjustment invoice is possible in the case when information on delivery to one counterparty is specified. It should also be noted that the main indicators in the initial invoices (name of goods / services, price) must be identical.

The regulations allow for making adjustments both in paper format and in electronic form - you independently choose the option convenient for you, depending on the specifics of the document flow adopted in your organization.

Example No. 2 .

LLC "StroyBaza" supplies JSC "Montazh Plus" building materials for interior decoration (wallpaper, linoleum) in accordance with the concluded contract. The agreement stipulates that after MontazhPlus purchases goods worth more than 1,500,000 rubles, the buyer will receive a 10% discount on all goods, including those previously purchased.

08/18/2016 "StroyBaza" shipped the goods, an invoice was issued and registered in the sales book:

10/15/2016 StroyBaza dispatched the second consignment of goods:

Since the cost of the first and second delivery exceeds 1,500,000 rubles, StroyBaza offers a 10% discount on the entire purchase ((1,094,200 rubles + 820,600 rubles) * 10% \u003d 191,480 rubles). In connection with the correction of the cost of the goods, "StroyBazoy" issued a single correction invoice, which indicates the price of the goods, taking into account the discount:

Registering an adjustment invoice

Correction invoices are subject to mandatory registration. If you are a seller, then the corrected account must be entered into the sales book. If you have received the supplier's correction, then such a document must be registered in the purchase book. Registration procedure regulations adjustment accounts is described in detail in Appendices 4 (section 2) and 6 (section 2) of Resolution No. 1137.

Actions after making adjustments

Now let's consider the order of actions following the issue (receipt) of the adjustment invoice.

Let's say there was a decrease in the price of the goods (works), on the basis of which the seller issued an invoice for the adjustment:

if you are a buyer, then you reflect the primary invoice and the adjustment invoice (according to the chronology) in the sales ledger, after which you restore VAT in terms of the difference in value;
if you are a seller, then you need to enter the invoice-correction into the purchase book, then you accept VAT deduction (the amount of the difference that has arisen).

In the event that the price of the goods has been increased, the following procedure is provided:

the buyer makes an adjustment document in the purchase book and accepts VAT deduction;
the seller registers the account in the sales ledger and increases the VAT tax base by the amount of the difference.

Question answer

Question: JSC "Baikal" carries out the wholesale of paints and varnishes. In connection with the decrease in the price of the goods, according to an additional agreement concluded, in January 2016 "Baikal" issued an invoice-correction. How long does “Baikal” have the right to deduct from the amount of the difference?

Answer: The right to deduction remains with Baikal for a period of 3 years, that is, the deduction can be issued no later than January 2019.

Question: JSC "Gladiator" rents state property on the basis of a signed contract. In March 2016, the tenant announced that from 01.01.16 the cost of the rent was reduced. "Gladiator" performs tax agent and issues a corrective invoice. Does Gladiator have the right to accept VAT deduction?

Answer: Yes, the legislation gives the Gladiator the right to issue a VAT deduction for the amount of funds overpaid to the budget.

Question: 04/14/2016 JSC "Elena" received an invoice for the payment of stationery in the amount of 12.740 rubles. Due to the change in value, Elena received an invoice-correction dated 04/18/2016 in the amount of 11,950 rubles. How do you need to register the above documents?

Answer: “Elena” registers the received invoices in the sales book in chronological order: first - the initial invoice, then - the correction invoice.

From July 1, 2013, amendments to Ch. 21 of the Tax Code of the Russian Federation, according to which the taxpayer is granted the right to issue a single correction invoice when the cost of goods (works, services, property rights) changes, reflected in several invoices issued by him earlier (Article 163, Clause 5.2, Article 169 of the Tax Code of the Russian Federation , paragraph 3 subparagraph "d" of clause 2 of article 1, part 2 of article 5 of the Federal Law of 05.04.2013 N 39-FZ (hereinafter - Law N 39-FZ)).

Before analyzing this innovation, let us recall what a corrective one is, and in what cases it is exposed.

A correction invoice is drawn up by a supplier (contractor, performer) in cases when:

a) the price (value) of the goods shipped (work performed, services rendered) changes;

b) (and / or) the quantity (volume) of goods supplied (work performed) changes.

A prerequisite for issuing a corrective invoice is the presence of an agreement, agreement, other primary document confirming the consent (fact of notification) of the buyer (customer) to change the value of the shipped goods (works, services), transferred property rights.

The deadline for issuing an invoice is no later than 5 calendar days from the date of the above documents.

Currently, the form of the corrective invoice and the procedure for filling it out are approved by the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

We also note that if there were errors in the original invoice, then the correction document is not drawn up, but the primary one is corrected.

As for the premiums or discounts provided by the supplier to the buyer for a certain amount of goods purchased by him, then in accordance with clause 2.1 of Art. 154 of the Tax Code Russian Federation (as amended by Federal Law of 05.04.2013 N 39-FZ) from July 1, 2013 payment (provision) by the seller of goods (work, services) to their buyer of a premium (incentive payments) for the fulfillment by the buyer of certain conditions of the contract for the supply of goods (performance of work, provision of services), including the purchase of a certain amount of goods (work, services), does not reduce for calculation purposes tax base seller of goods (works, services) (and used tax deductions by their buyer) the cost of goods shipped (work performed, services rendered), with the exception of cases when the decrease in the value of the goods shipped (work performed, services rendered) by the amount of the paid (provided) premium (incentive payment) is provided for by the specified agreement.

Before July 01, 2013, correction invoices could be issued separately for each primary invoice, but from the beginning of July it became possible and right to issue a single correction document.

In connection with this innovation, no amendments were made to the Government Decree No. 1137, thus, a double situation arises: the right arose, but the form and features of the presentation were not approved. There are two opposing opinions: some believe that it is better not to take risks and, until changes are made to the Resolution, continue to issue corrective invoices to one shipping document, and not to several. Others, on the contrary, believe that since such a right was granted, then it can be used.

There is one more nuance: what to do if the price change happened before July 1, 2013? Can the supplier issue a single correction invoice in this situation? According to Chapter 21 of the Tax Code of the Russian Federation, this is not prohibited. This is also indicated by the Provisions of Law No. 39-FZ. Still, it is recommended to wait for the explanations of the Ministry of Finance or the Federal Tax Service of Russia on this matter.

So, the main introductory points were sorted out. Let's go directly to the rules for filling out a single correction invoice.

According to clause 5.2 of Art. 169 of the Tax Code of the Russian Federation, it is necessary to indicate in the adjustment invoice:

The name "correction invoice", serial number and date of drawing up;
The serial number and the date of the invoice, according to which the cost of the shipped goods is changed, including in the event of a change in the price (tariff) and (or) clarification of the quantity (volume) of the delivered (shipped) goods;
Names, addresses and identification numbers of the taxpayer and the buyer;
The name of the goods and the unit of measurement for which the price change or the specification of the quantity (volume) is carried out;
The number of goods according to the invoice, based on the units of measurement accepted for it before and after specifying the number of delivered (shipped) goods;
Currency name;
Price (tariff) per unit of measurement, excluding tax;
The cost of the total amount of goods (works, services), property rights on the invoice without tax before and after the changes made;
The amount of excise duty excisable goods;
Tax rate;
The amount of tax determined based on the applicable tax rates before and after changes in the value of the goods shipped;
The cost of the total number of goods (works, services), according to the invoice, taking into account the amount of tax before and after the change in the value of the goods shipped (work performed, services rendered);
The difference between the indicators of the invoice, according to which the change in the value of the shipped goods is carried out, and the indicators calculated after the change in the value of the goods shipped.

As for signatures, in the case of a document being issued:

On paper, the invoice is signed by the head and the chief accountant of the organization or by other persons authorized to do so by an order (other administrative document) for the organization or by a power of attorney on behalf of the organization (clause 6 of article 169 of the Tax Code of the Russian Federation).

In electronic form, the invoice is signed with one electronic digital signature (EDS) of the head or an authorized person. The field "Chief or other authorized person" is not generated.

it general rules for correction invoices. For a single, there are a number of additions:

1. If the name, price and goods in the original invoices are the same, as well as the price of goods after the change, then in a single adjustment invoice, you can reflect the change in the value of goods in total in one line.

If changes in the same position (type of goods, works, services, property rights) occur both in the direction of increasing the cost and in the direction of decreasing it, it is better to reflect such changes in a single adjustment invoice in separate lines or in various adjustment invoices. This is due to the fact that, for tax purposes, such changes both at the seller and at the buyer can be taken into account in different tax periods (clause 10 of article 154, clause 4 of clause 3 of article 170, clause 13 of article 171, clause . 10 article 172 of the Tax Code of the Russian Federation).

2. Unified adjustment invoices do not provide information for multiple buyers, but you can include information about changes in value on invoices with one buyer, but with different consignees and / or shippers. Since the information about the consignee and the consignor is not reflected in the corrective invoice (clauses 1 - 13, clause 5.2 of article 169 of the Tax Code of the Russian Federation).

Appendix 11 to section 12.1 "The procedure for issuing invoices for new form, approved by the Decree of the Government of the Russian Federation N 1137. Filling in books of purchases and books of sales. Keeping records of received and issued invoices "can be found in a sample of filling out a single adjustment invoice :

In a situation where the data of several invoices is indicated separately in different lines of a single correction invoice;

In a situation where the data of several invoices in a single correction invoice are combined and indicated in total in one line.

3. In a single correction invoice, it is necessary to indicate information about all invoices for which the cost of goods (works, services, property rights) is changed (clause 2, clause 5.2 of article 169 of the Tax Code of the Russian Federation, clauses "a" . 2 article 1, part 2 article 5 of the Law N 39-FZ).

There are several options for how this can be done:

Duplicate line 1b to reflect details of all invoices for which you are updating.

Add an additional column 10 to the table, where invoice details will be indicated.

It is also possible to indicate the details of the invoice in column 1 after the name of the goods.

All of these options are acceptable, since at the moment, as mentioned above, the form of a single correction invoice has not been approved.

4. A single correction invoice can be issued for invoices issued in different tax periods. The rules of ch. 21 of the Tax Code of the Russian Federation does not prohibit this.

5. A single adjustment invoice should not combine changes to invoices issued in different currencies. This conclusion can be drawn, in particular, from paragraphs. 6 clause 5.2 of Art. 169 of the Tax Code of the Russian Federation, which does not imply the indication of various types of currencies.

Special deadlines for issuing a single adjustment invoice tax code RF does not establish. Consequently, such an invoice must be issued within five calendar days from the date of preparation of the primary documents (document) confirming the buyer's consent (notification) with the change in value (paragraph 3, clause 3 of article 168, clause 10 of article 172 of the Tax Code of the Russian Federation ).

Perhaps there will be several of these primary documents, and they are not issued in one day. There are no rules prohibiting the reflection of all changes in a single adjustment invoice. If such an invoice is generated, the following must be taken into account:

Firstly, the deadline for issuing a single adjustment invoice should be counted from the earliest date of the original document or agreement.

Secondly, when forming a unified correction invoice, it is recommended to take into account in which tax period a particular change in value should be reflected (clause 10 of article 154, clause 4 of clause 3 of article 170, clause 13 of article 171, Clause 10 of Article 172, Clause 1 of Article 173 of the Tax Code of the Russian Federation). It is undesirable to combine changes that the seller or buyer will have to reflect in different quarters for tax purposes. This is due to the fact that the summarized data of such an invoice (for example, the amount in the line "Total increase (sum of lines B)") will have to be divided by the corresponding tax periods... You (or your buyer) will need to justify the distribution of tax amounts by tax periods during tax audit... In this case, it may be difficult to compare the data of the unified correction invoice with the indicators of tax registers.

The cost of goods can change both the lowest and the highest.

1. If in the direction of reduction, then the seller shall deduct the difference between the amounts of tax calculated based on the value of the goods shipped before and after such a reduction.

For the buyer, this difference must be restored (i.e. charged to the budget).

The seller registers correction invoices in the purchase book for the amount of the difference (clause 13 of article 171 of the Tax Code of the Russian Federation). Columns of the purchase book 2b, 2c, 7, 8a, 8b, 9a and 9b are filled in on the basis of the data of the correction invoice. He does not need a revised VAT declaration for the period when the shipment took place.

The buyer registers the adjustment invoices in the sales ledger for the amount of the difference and also does not submit the revised tax return for the previous period.

2. If upward, then this difference is taken into account when calculating the tax for the quarter in which the documents were drawn up that serve as the basis for issuing corrective invoices (clause 10 of Art. 154, Art. 163 of the Tax Code of the Russian Federation, clauses "b "Clause 1 of Art. 1, Part 2 of Art. 5 of Law No. 39-FZ).

This is a very important point, since there is no need, as before, to submit an updated declaration and pay penalties.

If the change in value upward occurred before July 1, 2013, then the change in value should be reflected in the period of shipment of goods (performance of work, provision of services, transfer of property rights) (clause 10 of article 154 of the Tax Code of the Russian Federation). If the shipment took place in the past quarter, then when the cost increases, it will be necessary to submit an adjusted tax return behind this period, pay additional VAT and penalties.

Example:

In the II quarter of 2013, OOO Souvenir-Master (seller) shipped two consignments of goods to OOO Zvezdochet (buyer).

date
shipment
party
goods

Name
goods

Amount,
PC.

Price for 1 unit,
rub.

Party cost, rub.

Score-
texture

Price
without
VAT

Assessed
VAT on
rate
18%

The cost
without VAT

Assessed
VAT on
rate
18%

The cost
taking into account
VAT

T-shirt with logo

N 25 from
05.06.2013

Puzzle magnet

N 33 from
13.06.2013

On July 20, 2013, the parties signed an agreement to reduce the price of previously shipped products, according to which the price of goods shipped on June 05, 2013 and June 13, is reduced by 200 rubles.

As a result of the reduction, the price and cost of the shipped products, as well as the amount of accrued tax, will be:

date
shipment
party
goods

Score-
texture

Name
goods

Amount,
PC.

Price for 1 unit,
rub.

Party cost, rub.

Price
without
VAT

Assessed
VAT on
rate
18%

The cost
without VAT

Assessed
VAT
at rate
18%

The cost
taking into account
VAT

N 25 from
05.06.2013

T-shirt with logo

N 33 from
13.06.2013

Puzzle magnet

On July 21, LLC "Souvenir-Master" will issue a single correction invoice to the buyer, which will reflect the decrease in the cost of both consignments of goods.

In conclusion, we note that the changes that have taken place since July 1, 2013 have brought many positive moments. A big question remained regarding the very execution of a single correction invoice. Until any clarifications are given and changes are made to the Government Decree No. 1137 on this issue, it remains either to draw up documents "the old fashioned way" and wait, or start using the granted right, but keeping in mind all the consequences.

date shipment party goods	Name goods	Amount, PC.	Price for 1 unit, rub.		Party cost, rub.			Score- texture
date shipment party goods	Name goods	Amount, PC.	Price without VAT	Assessed VAT on rate 18%	The cost without VAT	Assessed VAT on rate 18%	The cost taking into account VAT	Score- texture
	T-shirt with logo							N 25 from 05.06.2013
	Puzzle magnet							N 33 from 13.06.2013

date shipment party goods	Score- texture	Name goods	Amount, PC.	Price for 1 unit, rub.		Party cost, rub.
date shipment party goods	Score- texture	Name goods	Amount, PC.	Price without VAT	Assessed VAT on rate 18%	The cost without VAT	Assessed VAT at rate 18%	The cost taking into account VAT
	N 25 from 05.06.2013	T-shirt with logo
	N 33 from 13.06.2013	Puzzle magnet