Why is cancellation necessary?
There are few situations when it is necessary to cancel an issued invoice. The main reasons are erroneous issuance of a shipping invoice and incorrect details that affect the deduction of VAT. In such cases, one of the parties will cancel and re-issue the invoice.
If you need to update the cost, price or volume of a product, service or work, cancellation is not required, since changes in tax liabilities can be reflected in the sales and purchases ledger. Cancellation is provided to replace an invoice that cannot be adjusted. We talked about the adjustment invoice here.
An accountant is forced to redo invoices due to the “targeted” panic of counterparties
Since the rules for filling out addresses on invoices have changed, some accountants have lost their peace. Buyers inundate them with letters demanding to clarify the address and bring it into compliance with the Unified State Register of Legal Entities. Sometimes counterparties “go too far” and demand that suppliers redo the invoice because, in their opinion, address identifiers should not be shortened.
Please tell me what kind of letter can be provided to contractors who require that invoices be redone, indicating the full city, street, etc.? This is already unbearable((And the main thing is that the director cannot explain. Everyone is so obsessed with this( - Verusya Participants in the discussion also note that they are fed up with mass hysteria about addresses and propose, in response to such requests from contractors, to send them letters with a link to the article .
169 of the Tax Code that errors in invoices that do not prevent the identification of the seller or buyer are not grounds for refusal to accept the VAT amount for deduction. In addition, the Rules for filling out invoices (Resolution of the Government of the Russian Federation dated December 26, 2011 No. 1137) regarding filling out the address do not contain a prohibition on the use of the rules for the abbreviated name of address-forming elements approved by Order of the Ministry of Finance of the Russian Federation dated November 5, 2015 No. 171n.
The discussion takes place in the forum topic "".
Let us remind you that today our website concluded on the topic of addresses, during which we found out that almost half of those surveyed are not going to check the program data with extracts from the Unified State Register of Legal Entities and intend to solve problems as they arise, that is, make changes in case of receiving complaints. Only 10% of accountants took this issue seriously, having already verified everything and made the necessary corrections to their program. "". Categories: Subscribe to the “Morning Accountant”.
Everything for an accountant. It's time to start a blog on Klerk.ru A blog is your new tool to talk about yourself. Publish any content about your company.
Who performs the operation?
The procedure for registering the cancellation of an invoice depends on the date of issue of the revised version, and is reflected in both the supplier's sales book and the customer's purchase book. The procedure and actions for filling out accounting books and additional sheets are specified in the rules for maintaining them, approved by Decree No. 1137 of the Government of the Russian Federation of December 12, 2011 “On the forms and rules for filling out documents for VAT calculations.”
For the quarter in which the invoice was canceled, an updated tax return is submitted, in accordance with paragraph 1 of Article 81 of the Tax Code of the Russian Federation and paragraphs 5-6 of the Rules for filling out additional tax returns. sheets of books of purchases and sales, in all cases when the amount of VAT changes.
Important! If the amount of tax paid after clarification is higher than in the initially prepared declaration, then, in order to avoid a fine for tax evasion, an additional penalty is paid when submitting the revised declaration.
You can find out about the rules for filling out an invoice here.
Information letter about changing details
The company secretary or its lawyer is responsible for drafting the information message.
In some cases, notifications are prepared directly by managers and employees of organizational units that work directly with counterparties. How to correctly write an information letter about changing details? A letter notification of a change of details is drawn up according to the sample of an informational business letter (if there is an approved form in the current office management instructions). If such a template does not exist, business correspondence standards must be followed.
The document can be issued in several copies for all interested parties. The request is recorded in the outgoing correspondence journal.
Such a record may be needed, for example, if disagreements arise with counterparties.
The tone of the letter should correspond to a business style, be polite and correct. Compliance with the rules of the Russian language when drawing up official documents is one of the indispensable conditions. Like any other official document, an information letter contains a number of mandatory attributes that give it legal force. The document, as a rule, consists of two parts: a header with information about the sender and recipient, and the main text. Information about the sender is indicated in the upper left corner of the form. It is necessary to enter: the full name of the organization (in accordance with the charter); contact details (address and telephone number for contact).
Official company letterheads often contain all the necessary information, eliminating the need for the sender to enter them manually.
- recipient's name;
- address (including postcode);
- positions, surname, first name and patronymic initials of the person to whom the compiler directly addresses;
Just below on the left side is the date the letter was written and its identification number in the registration log.
In the center of the sheet is placed the name of the document type (), which in this case serves as a short title. Then you need to specify new data taking into account all changes.
If additional materials are attached to the message, they must be listed in the list of attachments at the end of the main text, indicating the number of sheets. If necessary, the list can be supplemented with brief explanations.
The main text is followed by the signature of the compiler with a transcript and job title. The compiler can be the head of the company, his deputy or the clerk.
Letter of notification of change of details: sample That is why the execution of an official information letter must be taken as seriously as an agreement or contract.
Instructions for carrying out
The registration procedure is significantly different, both for the seller and the buyer, and based on the quarter in which the corrected invoice was drawn up (we discussed why an invoice is needed for the seller and the buyer here). For sellers, subclause 3 of clause 11 of the Sales Book Maintenance Rules provides the following template for making changes:
- If the preparation of an erroneous invoice occurred in the same billing period in which the cancellation sheet was registered, that is, the dates of lines 1 and 1a are within the same quarter, the original document is registered again.
- If cancellation occurs on an erroneous invoice already in the next quarter, based on the date in lines 1 and 1a of the corrected version, then an additional sheet is drawn up, in accordance with paragraph 3 of the Rules for filling out additional invoices. sheets.
Correction algorithm:
- The primary invoice is re-registered, with columns 13a-19 filled in with negative indicators, removed from the invoice with the “-” sign.
- The corrected version is registered in the prescribed manner, indicating in column 4 details 1a from the previous version.
The buyer, in accordance with subparagraph 4 of paragraph 9 of the Rules for maintaining the purchase book, cancels and re-registers a new invoice, in a manner that depends on the date of the corrections by the seller.
If the erroneous and corrected invoices are drawn up in the same quarter:
- An erroneous invoice is re-registered by entering negative indicators in columns 15-16.
- The corrected version is registered in the standard way, duplicating the date and number 1a in line 4.
If the seller did not have time to submit the corrections in the billing quarter, and the data has already been transferred to the tax service, the procedure is slightly different. An additional sheet is inserted into the new purchase book in accordance with paragraph 5 of the filling rules, in a similar way with the correction of the columns of the erroneous invoice.
Procedure for canceling invoices
You can generate a new document not only in case of an error in the primary documentation, you can also make changes to the adjustment account in the same way; in addition, the correction procedure may differ depending on the type of document.
Cancellation of an adjustment invoice
If any error or typo occurs, for example, arithmetic not in the primary, but already in the adjustment documentation, it is necessary, on the basis of clause 6 of Regulation 2 of Government Decree No. 1137, to make changes with justification. In this case, columns 16 and 1 are not applied to the adjustment.
If there is an error, the correction must be submitted again as a new version of the original document.
The procedure is as follows:
- when drawing up a new document, after some time the error is discovered again;
- then you need to contact the buyer and obtain consent;
- then make changes to the adjustment form based on the indicators;
- in this case, you need to correct the latest, not the primary version of the document.
Cancellation of an electronic invoice
With regard to electronic versions of invoices, the Ministry of Finance has certain requirements, in particular regarding the timing of their generation, indicated in the Procedure for issuing and generating invoices in electronic format using TKS using digital signature, approved. By Order of the Ministry of Finance No. 50n of 2011.
Important: the parties have the right to use such accounts by mutual agreement and the availability of appropriate equipment on both sides.
The next important point in such document flow is the period for issuing an invoice, which begins after receiving confirmation from the buyer of its delivery with a signature.
An important point is the method of correcting such a document - if an error is detected, the seller reissues a new document in place of the original one, that is, the initial document is canceled.
If the buyer finds an error, he has the right to send a notification to the seller with a proposal to make adjustments, to which he has the right not to respond.
Filling out an additional sheet of the Purchase Book when canceling an invoice.
Cancellation of a paper invoice
Before making changes, you need to decide which actions will be correct - adjustment or cancellation. Very often, specialists confuse actions and, instead of using the correct option, take erroneous actions.
So:
- The adjustment is applied when the cost of products or quantity changes; this is an appendix to the primary document and a carrier of all the data indicated in it with adjustments.
It should be understood that price changes - according to explanations, tax is the receipt of a discount from the seller, which affected the cost of the specified product.
Or, during the period of delivery of products, the seller does not know the final price for the shipped volumes due to its non-regulation, then the calculation is carried out taking into account the primary data.
However, in this case, the Ministry of Finance emphasizes that it is necessary to cancel the first invoice and create a new one, since the planned price should be used in the invoice, because the price does not change, but is simply calculated using quotes.
This means that the planned price simply needs to be applied, since there is a need to generate an invoice. Here you will learn how to correctly fill out an invoice journal.
- If the accountant made a technical error and, as a result, the invoice contains incorrect data, then a corrective version must be drawn up, that is, the original one is canceled. In this case, the document has independent data and is absolutely independent of the primary documentation, but at the same time it has a serial number and the date of compilation of the primary document.
Important: if there is an error in a paper document, the accountant is obliged to make a correction in the primary documentation as well, since there is an error.
Moreover, in certain cases regarding making corrections to the primary data, there are explanations in the Regulations of the Ministry of Finance No. 105 of 1983.
According to the statements of this document, corrections through one line are permissible only in the event of a technical error by the accountant, otherwise, if the document is correctly drawn up as of the current date, corrections are not made to the primary document, even if in the future there is a need for such an action.
Cancellation procedure
The detailed regulations for such a procedure are spelled out in paragraphs 3 and 11 of the Rules for maintaining a sales book, approved by Resolution No. 1137. For the buyer, the resolution in paragraph 4 of the Rules for maintaining the purchase book prescribes similar actions, but after receiving a corrected invoice from the seller.
For the past period
At the end of the tax period, the cancellation of the entry is carried out by registering a new invoice, with correction and indication of the details of the registered version. The buyer must record the receipt of the corrected invoice in its books and indicate the cancellation, and the seller must provide the corrected version of the original invoice and record it on its own.
The supplier did not register the document
If incorrect shipment data was entered into the sales book, but was discovered immediately afterwards, the procedure in this case is simpler. The circumstance of an error corrected in the same tax period does not affect the amount of tax deductions, so it is enough to fill out the corresponding columns 13a-19, canceling not the entire sheet, but only the incorrect data.
Adjustment or corrected invoice in 2021: how not to miss?
Adjusting last year's data in tax accounting Now, when automatically filling out reports, the tax accounting data corrected in the previous period will appear in both the updated income tax return for 9 months of 2015 and the updated income tax return for 2015. After this, you need to re-perform the routine operation Balance Reformation, which is part of the Month Closing processing. When creating an Operation in February 2016 with the document Reversal view, the automatically filled tabular part on the Accounting and Tax Accounting tab (see Fig. 3) must be adjusted as follows (Fig. 3):
- Replace the entry REVERSE Debit 25 Credit 60.01 with the entry Debit 60.01 Credit 91.01 and reflect the amount of income from the previous period (20,000 rubles).
Cancellation by buyer
As long as no entries are made in the purchase ledger, the correction does not have any cancellation issues. However, when an erroneous invoice is received in the package of documents and the amounts are entered in the purchase ledger, it is more difficult to make a cancellation. After submitting distorted information, the tax deduction turns out to be underestimated or overestimated, and it must be recalculated. In this case, the buyer must make corrections. This is done in accordance with paragraph 5 of the rules for filling out additional information. leaf.
To cancel a submitted invoice, the accountant of the buyer’s organization must draw up a separate sheet for the submitted purchase book with negative values in columns 15-16, pay the difference in tax and penalty, in accordance with paragraph 1 of Article 81 of the Tax Code and paragraph 6 of the rules for filling out additional information. sheets of the shopping book.
Situations with registration work
The main point of registering corrected sheets is to enter negative values into them in the designated columns. Actions depend on the delivery party, the tax period and whether the error is recorded in the books.
The buyer did not enter data
According to paragraph 1 of Article 54 of the Tax Code, if distortions are detected in past periods, recalculation is carried out in the same period. However, this rule does not apply to previous periods, since Government Resolution No. 1137 does not contain a mechanism for its implementation, and the recalculation is carried out in the quarter when the correction is registered. Therefore, you can recalculate or pay additional tax after drawing up an adjustment invoice and submitting it to the tax service.
Cover letter for invoice you need to change the number sample download
The outgoing number with the date the letter was written should be printed in the upper left corner. In addition, mention that in case of disagreement with some points, the buyer can draw up a protocol of disagreement and send it in two copies.
We recommend reading: Material tariff rate in 2021 in Gazprom
Vasilievskaya, 3, Kukino - 31005 No. 562 dated 04/05/2021 Dear Ivan Vasilievich! In response to your order No. 12/389 dated 04/01/2021 on the issue of conducting a counter unscheduled non-visit inspection, we inform you of the following. Attachment (6 sheets in total): A copy of the payment order with bank mark No. 3 dated 15.
Saving changes
When registering an adjustment invoice, the buyer must be guided by paragraph 3 of Article 170 of the Tax Code of the Russian Federation. If the cost of the goods increases, then the difference is taken to deduct VAT in the new period . If the VAT amount is reduced, it must be restored in the period when the supplier submitted the relevant document.
Attention! If a technical error is made, cancellation and registration of the adjustment invoice is not required. According to letter No. 13968 of the Federal Tax Service dated August 23, 2012, it is enough to make changes to the existing document.
Accounting book
According to paragraph 5 of the Accounting Regulations. accounting “Correcting errors in accounting and reporting” PBU 22/2010, approved by Order of the Ministry of Finance No. 63 dated June 28, 2010, the identified error is corrected in the month in which it was discovered.
Read more about accounting for invoices in this article.
Tax accounting
According to paragraph 1 of Article 81 of the Tax Code of the Russian Federation, if errors are detected in the submitted return that do not underestimate the amount of tax, the taxpayer has the right to submit an updated tax return on a voluntary basis.
for free
1.Only the seller can make adjustments to the invoice. In this case, corrections are made not only to its copy, but also to the buyer’s document. All changes must be certified by the signature of the manager and the seal of the selling company, indicating the date of making the corrective entry. If the enterprise has authorized persons who can sign on invoices, then they indicate “For the head of the organization,” their position and surname, and then sign.
Over the past few years, the expression “actual tax liability” or “actual tax liability” has increasingly become used in arbitration practice. Its essence is as follows. Provisions of Art. 17, 53, 54 of the Tax Code of the Russian Federation provide that checking the correctness of tax calculations also involves checking the correctness of calculations of the tax base. The tax authority is obliged to check the correctness of the taxpayer’s formation of the expenditure part, not only in terms of its overestimation, but also in terms of the part that the taxpayer did not take into account, but should have taken into account. In this case, the amount of additional taxes assessed by the tax authority must correspond to the actual tax liability of the taxpayer, determined taking into account all the provisions of Chapter. 25 of the Tax Code of the Russian Federation, affecting both an increase and a decrease in the tax base. Next, using examples, we will consider in which cases tax authorities should determine the actual tax liability based on the results of GNP.
