How to post documents from the previous period into the current one, late initial filings, how to reflect expenses

Sometimes there are unforeseen situations due to which omissions occur in reflecting the facts of economic activity. Let's look at how to enter unaccounted documents from last year from a supplier in accounting and tax accounting. And also how to reflect them for VAT accounting purposes.

How to fix the error
Registering a missed document from a service provider
Registration of an unrecorded SF supplier
VAT return for the reporting quarter
Income tax return for the reporting period
Accounting statements for the current year

How to fix the error

Step-by-step instruction

On May 20, 2021 (Q2), the Organization’s postal address received primary documents for the provision of supplier services, as well as an invoice dated December 25, 2021 in the amount of RUB 72,000. (incl. VAT 20%)
The accountant was not aware of the fact of economic life that had occurred at the time of reporting; reconciliation with this counterparty was not carried out. Accounting statements have been submitted and approved. The income tax return for the year was filed with a profit
How to register an unrecorded document for admission?

Let's look at step-by-step instructions for creating an example. PDF

date	Debit	Credit	Accounting amount	Amount NU		the name of the operation	Documents (reports) in 1C
date	Debit	Credit	Accounting amount	Dt	CT	the name of the operation	Documents (reports) in 1C
Registration of an unaccounted receipt document for the services of a third party organization
May 20, 2020	91.02	60.01	60 000	60 000	60 000	Accounting for service costs	Receipt (act, invoice) - Services (act)
May 20, 2020	19.04	60.01	12 000	12 000	Acceptance for VAT accounting		Receipt (act, invoice) - Services (act)
Registration of an unrecorded SF supplier
May 20, 2020	—	—	72 000	Registration of SF supplier	Invoice received for receipt
	68.02	19.04	12 000	Acceptance of VAT for deduction	Invoice received for receipt
	—	—	12 000	Reflection of VAT deduction in the Purchase Book	Purchase Book report
VAT return for the second quarter of 2020
June 30, 2020	—	—	12 000	Reflection of VAT accepted for deduction	Regulated report VAT return Section 3 p.120
Income tax return for the first half of 2020
June 30, 2020	—	—	60 000	Reflection of identified losses in the declaration for the current period	Regulated report Income tax return Sheet 02 Appendix. 2 page 400, page 401

How to accept documents from last year for accounting in the current year

According to the general rules, documents must be reflected in accounting in the reporting period to which they relate, that is, in 2021. Since this was not done due to the late receipt of documents, this fact should be regarded as an error in accounting and tax accounting.

In this case, all errors are subject to mandatory correction.

Accounting

The procedure for correcting errors in accounting is regulated by PBU 22/2010

“Correction of errors in accounting” (approved by order of the Ministry of Finance of the Russian Federation dated June 28, 2010 No. 62n).

In accordance with clause 9

and
paragraph 14 of PBU 22/2010,
both a significant and insignificant error of the previous reporting year, identified after the signing of the financial statements for this year, is corrected in the current reporting period.

Thus, an error made in 2021 is subject to correction during the period of its detection, that is, in 2021. Moreover, if an error recognized as insignificant is corrected, income or expenses that arise as a result of adjustments should be reflected using account 91 “Other income and expenses,” and when correcting a significant error, account 84 “Retained earnings” is used. At the same time, if an organization has the right to use simplified accounting methods, then a significant error can be corrected in the same way as a minor one ( clause 9 of PBU 22/2010

Tax accounting

As for correcting errors made when calculating taxes (in this case, income tax), then under Art. 54 of the Tax Code of the Russian Federation, errors made in previous reporting (tax) periods are generally corrected in the periods in which they were made. The same article establishes: if errors led to excessive payment of tax in the previous reporting (tax) period, then they can be corrected in the period in which they were identified.

Thus, if failure to reflect documents in 2021 led to excessive payment of income tax in 2021, then these documents can be reflected in 2021, but taking into account the following. In accordance with the clarifications of the Ministry of Finance of Russia (letter dated March 24, 2017 No. 03-03-06/1/17177

) in the current reporting (tax) period, an error can be corrected only if in this period the organization has a tax base for the tax (that is, profit). If there is no tax base (a loss is received), the error is corrected in the period in which it was made. Thus, the taxpayer has the right to correct the error in 2021 if the organization has profit subject to taxation during this period. If there is no profit in 2021, the error must be corrected in 2021, and then submit an updated income tax return for this period.

Bug fix

BOO

An omission in the reflection of the FHJ is not an error (clause 2 of PBU 22/2010). The accounting will correct the estimated value in accordance with PBU 21/2008.

If the accountant did not know about the FHJ that occurred, then on the date of detection of the FHJ, the estimated value will be changed prospectively from 0 to the actual estimate (Recommendations of the National Standard of Budgetary Accounting Regulations “BMC R-18/2011-KpR):

the reflection of the cost of the supplier's services is reflected in Dt account 91.02 “Other expenses” under the article “Losses of previous years identified in the reporting year” from Kt of the settlement account.

More details How to reflect a missed expense document for supplier services if the reporting has already been submitted?

WELL

Omitting a primary document is equivalent to an error. The error resulted in an overpayment of income tax in the previous reporting period.

The tax base can be recalculated during the period when an error is detected (Q2 2020) in the current declaration, because the income tax return for the previous period reflects profit (clause 1 of Article 54 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 04/13/2016 N 03-03-06/2/21034).

VAT

VAT on purchased services can be deducted for 3 years. VAT on an invoice received on December 25, 2019 can be deducted until September 30, 2022.

Invoice is late...

The document was received before the 25th day of the month following the end of the quarter.
The main conditions for deducting input VAT are as follows:

goods (work, services, property rights) are accepted for accounting on the basis of primary documents;
goods (work, services, property rights) are intended for use in activities subject to VAT;
The corresponding invoice has been received from the supplier.

From January 1, 2015, upon receipt of an invoice after the end of the quarter, but before the deadline for submitting the declaration for this period (i.e., before the 25th of the next month), the buyer has the right to claim a VAT tax deduction for the period of acceptance of goods (works, services, property rights) for accounting (paragraph 2, clause 1.1, article 172 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 02.02.2016 N 03-07-11/4712).

For example, if a product was accepted for accounting on March 20, but the seller’s invoice was received only on April 20, then the buyer has the right to claim VAT for deduction in the declaration for the 1st quarter.

Events

Personal income tax and insurance premiums: new rules from January 1, 2021

February 11, 2021 at 14:00

The document was received after submitting the declaration for the past quarter

In this case, the taxpayer has the right to use paragraph. 1 clause 1.1 art. 172 of the Tax Code of the Russian Federation and declare a tax deduction for purchased goods (works, services, property rights) in any quarter within three years after they are registered.

However, according to the Ministry of Finance and the Federal Tax Service, such a right arises for the taxpayer only when purchasing goods (including imported), works, services or property rights, that is, in relation to the deductions established by clause 2 of Art. 171 Tax Code of the Russian Federation. And for VAT deductions, for which a special application procedure has been established, the provisions of clause 1.1 of Art. 172 of the Tax Code of the Russian Federation do not apply.

For example, you cannot independently choose the period for a tax deduction in the following cases (letter of the Federal Tax Service of Russia dated April 13, 2016 N SD-4-3 / [email protected] , letters of the Ministry of Finance of Russia dated April 26, 2016 N 03-07-08/24230, dated April 9 .2015 N 03-07-11/20290, dated 07/21/2015 N 03-07-11/41908, dated 10/09/2015 N 03-07-11/57833):

upon receipt as a contribution (contribution) to the authorized (share) capital (fund) of property, intangible assets and property rights, the VAT upon transfer of which was restored by the shareholder (participant, shareholder) (clause 11 of Article 171 of the Tax Code of the Russian Federation);
for VAT paid by the buyer - tax agent (clause 3 of Article 171 of the Tax Code of the Russian Federation);
according to VAT calculated by the seller from advances received for future deliveries of goods (work, services, property rights) (clause 8 of Article 171, clause 6 of Article 172 of the Tax Code of the Russian Federation);
for VAT presented to the buyer when he transfers advances to the seller on account of upcoming deliveries of goods (work, services, property rights) (clause 12 of article 171 of the Tax Code of the Russian Federation);
on VAT paid by the seller to the budget from advances received in the event of a change in conditions or termination of the relevant contract and the return of advance payments (clause 5 of Article 171 of the Tax Code of the Russian Federation).
when exporting goods and for works and services, the sale of which is taxed at a rate of 0% (clause 3 of Article 172 of the Tax Code of the Russian Federation).

Thus, if an invoice is late, for example for advances paid to the seller, the three-year VAT deduction rule does not apply. In this case, you need to submit an updated declaration for the previous period.

The rule of paragraph 1 of Article 54 of the Tax Code of the Russian Federation on the correction in the current period of errors that led to overpayment of tax in the past does not apply in the event of incorrect calculation of VAT. VAT errors (distortions) are corrected only during the period when they were committed (letter of the Ministry of Finance dated August 25, 2010 N 03-07-11/363).

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Last year's documents

According to the general rule established in paragraph 1 of Art. 272 of the Tax Code of the Russian Federation, expenses for profit tax purposes using the accrual method are recognized in the reporting (tax) period to which they relate. Expenses for consulting and other similar services are recognized as other expenses associated with production and (or) sales (subclause 15, clause 1, article 264 of the Tax Code of the Russian Federation). The date of incurring other expenses in the form of costs of payment to third-party organizations for work performed (services provided) is the date of settlements in accordance with the terms of concluded agreements or the date of presentation to the taxpayer of documents serving as the basis for making settlements, or the last date of the reporting (tax) period (sub. 3 clause 7 article 272 of the Tax Code of the Russian Federation).

The company could not take into account the cost of services in expenses as of the last day of 2014. Indeed, in the only document - the contract, which in the absence of the supplier’s primary documents could serve as indirect confirmation of the expenses incurred, the amount of services is not determined. It turns out that based on the provisions of sub. 3 paragraph 7 art. 272 of the Tax Code of the Russian Federation, it is possible to recognize services as expenses only on the date of receipt of documents from the supplier, that is, in March 2015.

Let us note that the courts do not have a consensus on this matter. Thus, some courts consider it possible to take into account expenses for last year’s services in the current year at the time of receipt of primary documents on them (Resolution of the Federal Antimonopoly Service of the Moscow District dated March 15, 2013 No. A40-54227/12-90-293). The logic of their reasoning is as follows. Without primary documents, it is impossible to include the costs incurred in expenses (clause 1 of Article 252 of the Tax Code of the Russian Federation). Subclause 3, clause 7, art. 272 of the Tax Code of the Russian Federation gives the right to recognize expenses on the date of presentation by the supplier of documents serving as the basis for making calculations. Therefore, if documents from a supplier for services provided last year were received by the company in the current year, it must take them into account in the expenses of the current year. Such accounting does not constitute an error, and there is no need to submit an updated return for the previous year.

Other courts believe that last year's services should be included in the expenses of the period in which they were actually provided. Thus, the Federal Antimonopoly Service of the North Caucasus District, in its resolution dated August 7, 2013 No. A15-1905/2012, indicated that expenses related to previous tax periods, if it is possible to determine the specific period to which they relate, are subject to reflection in tax accounting in compliance with the requirements of Art. . 272 of the Tax Code of the Russian Federation. In this case, the period when the primary documents were received by the taxpayer does not matter for determining the moment of including them in expenses. In order to calculate corporate income tax, expenses incurred in connection with the purchase of services must be taken into account precisely in the tax periods of actual consumption of services. Reflection in the tax base of expenses incurred, documents confirming which were not received before the reporting deadline, is carried out by submitting an updated declaration.

Since the courts do not have a unanimous opinion, in the situation under consideration it would be safer to submit an updated income tax return for 2014.

Now regarding VAT. According to paragraph 1 of Art. 172 of the Tax Code of the Russian Federation, VAT can be deducted only after the services provided have been registered and if there is an invoice. In the situation under consideration, these conditions were met in March 2015. Consequently, the company has the right to deduct VAT amounts on services provided in March 2015 on the date of receipt of primary documents from the supplier. Officials confirm this (letter from the Ministry of Finance of Russia dated 08/08/2014 No. 03-07-09/39449, Federal Tax Service of Russia dated 07/28/2014 No. ED-4-2/14546).

Correction of errors in financial statements is regulated by the provisions of PBU 22/2010 “Correcting errors in accounting and reporting.” Paragraph 2 of PBU 22/2010 states that inaccuracies or omissions in the reflection of facts of economic activity in the accounting and (or) financial statements of an organization identified as a result of obtaining new information that was not available to the organization at the time of reflection (non-reflection) are not errors. such facts of economic activity.

Therefore, there is no need to adjust the balance sheet indicators for 2014 in the situation under consideration. The services provided by the supplier must be taken into account in 2015 expenses as of the date of receipt of the primary documents. This is reflected in accounting by the following entries:

Debit 91-2 Credit 60

— expenses for services provided in 2014, identified in 2015 on the basis of received primary documents, are reflected;

Debit 19-3 Credit 60

— VAT on services provided in 2014 is taken into account;

Debit 68-2 Credit 19-3

— accepted for deduction of VAT on services provided in 2014.

How to take into account expenses of previous years when calculating income taxes

If expenses of previous years appeared (increased) as a result of new circumstances, then you can take them into account as part of non-operating expenses of the current period (clause 1, paragraph 2, article 265 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated July 25, 2016 N 03-03- 06/1/43372).

If expenses of previous years arose due to errors (distortions) when calculating the tax base for previous periods, consider the following.

As a general rule, if such errors (distortions) are detected, it is necessary to recalculate the tax base and the amount of tax for the period in which the corresponding errors were made (clause 1 of Article 54 of the Tax Code of the Russian Federation). In this case, you need to submit an updated income tax return (Clause 1, Article 81 of the Tax Code of the Russian Federation). It should be remembered that negative consequences may follow. So, for example, submitting an updated declaration may entail an on-site inspection of the period for which you submit it (clause 4 of Article 89 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated May 29, 2012 N AS-4-2/8792).

But there are several exceptions when you can adjust the tax base for the period in which errors were discovered (clause 1 of Article 54 of the Tax Code of the Russian Federation, Determination of the Supreme Court of the Russian Federation dated September 15, 2017 N 308-KG17-12603):

if it is impossible to determine the period of errors;
if such errors led to excessive payment of tax in previous periods.

At the same time, you need to take into account that, in the opinion of the Russian Ministry of Finance, correction in the current period of errors of past years that resulted in excessive payment of tax is possible taking into account the provisions of Art. 78 of the Tax Code of the Russian Federation, that is, only in the case when no more than three years have passed from the date of excessive tax payment. This conclusion follows from the analysis of Letter of the Ministry of Finance of Russia dated June 27, 2016 N 03-03-06/1/37152.

In addition, you should remember that if an error occurred in the period in which you incurred a loss or the tax base was equal to zero, then it is necessary to correct the distortions during the period the error was committed (Letter of the Ministry of Finance of Russia dated 05/07/2010 N 03-02-07/1- 225). And also if, as a result of an error in the previous period, expenses were underestimated, and a loss was incurred in the current period (Letter of the Ministry of Finance of Russia dated March 24, 2017 N 03-03-06/1/17177).

Condition three: in the current tax period it is necessary to show profit

This condition was put forward by the Ministry of Finance in a letter dated 04/06/20 No. 03-03-06/2/27064. The authors once again recalled the content of paragraph 1 of Article of the Tax Code of the Russian Federation - correction of an error in the reporting period is possible only if there was an excessive payment in the previous period.

And then the officials made an unexpected conclusion:

“Thus, an organization has the right to include in the tax base of the current reporting (tax) period the amount of an identified error (distortion), which led to the excessive payment of corporate income tax in the previous reporting (tax) period, only if in the current reporting ( tax period, profit was made."

Financial department specialists did not say what this statement is based on.