The supplier issued an invoice partially with a minus, how to enter it

Why do you need an invoice?

The document, which is drawn up on a standardized form that includes information required by the state, is needed by both sellers and buyers. When a trade transaction is carried out, confirmation is needed that the goods were actually shipped, services were provided, and work was done. An invoice is just such documentary evidence.

VAT and invoice

When paying for the transaction, the seller is charged value added tax. It is the document that we consider (invoice), as confirmation of VAT payment, that is registered by the buyer in a special book. Based on this document, he fills in the corresponding indicators in the VAT return. According to the law, the buyer has the right to a tax deduction under this taxation article (Article 169 of the Tax Code of the Russian Federation), if everything is completed correctly and accurately.

There are situations when VAT is not charged, for example, for entrepreneurs working under the simplified tax system. But often the buyer, despite this circumstance, asks for an invoice, even without VAT. This is not the seller’s responsibility, but sometimes it is still worth meeting the buyer’s request and issuing an invoice, just indicate in the document that it is without value added tax, without filling out the corresponding line of the form.

IMPORTANT! If you are not a VAT payer, you should not indicate a 0% rate on your invoice instead. Even zero percent shows the real rate to which you are not entitled in this case. Specifying a rate that does not correspond to reality can create many problems for the recipient of the document, starting with a fine and ending with the accrual of the standard 18% rate.

Can a landlord issue an electricity invoice to a tenant with VAT allocated?

A few words about rent. Let’s say an organization uses a simplified system to rent out its own premises for temporary use. How can she reissue invoices if she acts as an intermediary in settlements between tenants and utility providers? In the same way as when purchasing goods for the principal (principal). Having accepted and registered the invoice from the utility service provider, you need to re-issue the document in the name of the tenant and record it in the journal of issued invoices. We emphasize that this is done only if another agreement is concluded between the tenant and the lessor - an intermediary one. * If this agreement does not exist, the lessor does not issue invoices, since he himself does not pay VAT, and is not authorized to be an intermediary. In addition, all money received from the tenant as reimbursement for utility expenses must be reflected in the tax base under the simplified tax system.

An organization using the simplified tax system (income minus expenses) leases non-residential premises. In relation to payment for utilities, an agency agreement has been concluded between the Landlord and one of the Tenants. Question: can the Lessor organization, being on the simplified tax system, issue the Tenant an invoice (and in what form) for electricity with allocated VAT (electricity was received under an agreement from the energy supply organization)? If possible, then isn’t it necessary to then transfer this VAT to the budget and submit a VAT return? And one more thing: I received an invoice from Energosbyt for the total amount, how can I re-issue it to the Tenant, partially or something? Will it be possible to take into account the VAT amount as expenses in the book of income and expenses?

Interesting to read: How long does temporary registration take?

Invoices: standard, corrected, adjustment: understanding the definitions

We have long been accustomed to invoices and do not experience any particular difficulties in preparing them. However, recently, along with the concept of “invoice”, such terms as “adjustment invoice” and “corrected invoice” have increasingly begun to be heard.

The appearance of these varieties is not accidental. In practice, any taxpayer may encounter a situation where an adjustment must be made to the invoice originally issued for the shipment of goods. At the same time, information about shipment must reliably reflect all the necessary parameters (information about the buyer and seller, natural and price indicators).

The type of invoice used (corrected or adjustment) depends on the type of information being adjusted, and the possibility of obtaining a reasonable tax deduction depends on its correct choice.

It would seem that similar concepts are adjustment and correction. In both cases, for a person in everyday life, they indicate the process of clarifying primary information - but not in a situation with an invoice.

For example, the seller made an arithmetic error in the invoice or the buyer identified a misgrading when accepting the goods - in these cases, you need to issue a corrected invoice (letters from the Ministry of Finance of Russia dated March 16, 2015 No. 03-07-09/13813 and 08.08.2012 No. 03 -07-15/102, letter of the Federal Tax Service of Russia dated March 12, 2012 No. ED-4-3/414). That is, the corrected document serves to correct an error made during registration.

While an adjustment invoice is drawn up when the document was initially drawn up correctly, but then changes needed to be made to it.

Invoice 2021: Adjustment or corrected

Thus, if the parties have drawn up an agreement (act) where they agreed on a change in the price and quantity of goods shipped, then the seller must draw up an adjustment invoice in 2 copies: for himself and the buyer (letter of the Federal Tax Service of Russia dated 01.02.2013 No. ED-4-3/ [email protected] , letter of the Ministry of Finance of Russia dated May 12, 2012 No. 03-07-09/48).

This is called regrading. As noted earlier, an adjustment invoice is drawn up if the quantity of goods is clarified. However, in this case we are not talking about specifying the quantity. The fact is that in column 1 of the adjustment invoice, the name of the shipped goods is given, indicated in column 1 of the invoice, for which the adjustment invoice is drawn up, for goods in respect of which the price is changed and (or) the quantity is specified (clause “ a" clause 2 of the Rules for filling out an adjustment invoice, approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137). As you can see, the adjustment invoice is intended to reflect the items that were listed on the original invoice.

Purpose of a correction invoice

An adjustment invoice is issued by the seller when there is a change in the cost of goods shipped by him (work performed, services rendered, transferred property rights), if such clarification is associated with an increase or decrease in the price or quantity (volume) of products already sold (clause 1 of Article 169 of the Tax Code of the Russian Federation ). The document indicates the old and new value of goods (work, services, property rights) and the amount of change in this value. If the cost of 2 or more delivery lots has changed, then in this case you can issue either an adjustment invoice separately for each original document, or a single adjustment invoice. If such a change is repeated, a new adjustment invoice is issued, into which data from the previous adjustment document is transferred to compare the cost (letters of the Ministry of Finance of Russia dated 09/05/2012 No. 03-07-09/127, dated 12/01/2011 No. 03-07-09/ 45, Federal Tax Service of Russia dated December 10, 2012 No. ED-4-3/ [email protected] ).

However, it should be remembered that before issuing an adjustment invoice, the seller must notify the buyer of a change in the cost of goods shipped (work performed, services rendered, property rights transferred) and obtain his consent to such a change.

KSF form

If an error is found in the preparation of the primary shipping documentation, then it is necessary to issue a corrected invoice.

Can there be an invoice with a minus?

The Tax Code of the Russian Federation does not provide for the possibility of issuing “negative” invoices, but there is no such prohibition either. However, taxpayers have a need to adjust previously issued invoices to reduce the tax (when returning goods, when providing a discount on shipped goods, when erroneously allocating tax in the invoice, when a negative amount difference occurs), and it is unclear whether it is legal in this case issue an invoice with a minus sign. The official position is that the issuance of “negative” invoices is not provided for by the Tax Code of the Russian Federation. The authors also support her in their works. The opposite point of view is that the Tax Code of the Russian Federation does not prohibit issuing invoices with a minus sign. This position is confirmed by court decisions and the works of the authors.

Resolution of the Federal Antimonopoly Service of the Moscow District dated September 11, 2021 N KA-A41/8495-08-P in case N A41-K2-25041/06 The court came to the conclusion that the issuance of a “negative” invoice was legal. Similar conclusions are contained in: Resolution of the Federal Antimonopoly Service of the West Siberian District dated 02/07/2021 N F04-9404/2021(30453-A45-26), F04-9404/2021(30454-A45-26) in case N A45-12175/2021-23 /273 (Decision of the Supreme Arbitration Court of the Russian Federation dated May 28, 2021 N 6250/07, refused to transfer this case to the Presidium of the Supreme Arbitration Court of the Russian Federation) Resolution of the Federal Antimonopoly Service of the Moscow District dated June 25, 2021 N KA-A40/5284-08 in case N A40-54849/07-99 -242 Resolution of the Federal Antimonopoly Service of the Central District dated December 21, 2021 in case No. A36-1476/2021 Review: New documents for an accountant. Issue dated 03/05/2021 Review: New documents for accountants. Issue dated 02/16/2021

Interesting read: Deposits Life Insurance of Rosselkhozbank

Design rules

Five days are allotted for the preparation and delivery of an adjustment invoice to the buyer from the date of the decision to make changes and its documentation. The CSF must be drawn up in two copies.

If prices or quantities change for several items of the primary document, then information for each item must be indicated separately.

The Tax Code allows you to issue one adjustment invoice for several shipping invoices issued to one buyer (clause 13, clause 5.2, article 169). In this case, information about identical goods (works, services), the shipment of which was documented in several documents at different times, can be indicated in total. This is possible if the shipment was made at the same price and the following has changed:

• delivery quantity;
• the price is the same amount compared to shipping.

An example of compiling a CSF

On March 26, LLC "Company" shipped goods to JSC "Buyer". On May 25, it was agreed to change the price for “Colored Pencil” from 10 to 9 rubles. Also, when recalculating the delivered goods, it was discovered that “Ballpoint pen” was supplied in the amount of 202 pieces, that is, 2 more than indicated in the shipping documents. 05/28/2021 LLC "Company" exhibits KSF.

In line 1 we indicate the date and number of the CSF, and in line 1b - the details of the document being adjusted.

Lines 2–4 contain the details of the parties to the transaction, as well as the currency of the document.

In the tabular section we indicate changes for each position separately.

At the end of the form, do not forget to sign the responsible persons.

What to do with a negative invoice

The concept of “adjustment invoice” appeared in the Tax Code thanks to Federal Law No. 245-FZ of July 19, 2011. From October 1, 2011, sellers must issue adjustment invoices to buyers when changing the cost or quantity of a previously made delivery 1 .

In July, there were big changes in the VAT accounting procedure, which will introduce invoices with a minus sign into economic circulation from 10/01/2011. Let's consider how the legislator proposed to resolve this issue and what changes in VAT accounting await accountants in connection with this and other innovations. After many years of disputes, the issue of accounting for the resulting amount differences in terms of VAT and the possibility of issuing invoices with a minus sign has finally been settled.

27 Jun 2021 stopurist 1235

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What documents are the basis for drawing up the CSF?

The Tax Code of the Russian Federation refers to the existence of a contract, agreement, or other primary document confirming the consent (fact of notification) of the buyer to change the cost of shipped goods (work performed, services rendered), transferred property rights.

Changes in the requirements and obligations of the seller and buyer as a fact of economic life are subject to registration with a primary accounting document. Currently, a single unified form of document that is used to document this fact of economic life has not been established.

The seller and the buyer can formalize a change in the amount of claims and obligations in any independently determined form, provided that it contains all the mandatory details established by Part 2 of Art. 9 of Law No. 402-FZ.

Example:

The seller issues an invoice based on the delivery note and sends them to the buyer. When accepting the goods, the buyer identifies the shortage, draws up an acceptance certificate and a claim, puts the appropriate mark in the seller’s delivery note, transfers them to the seller, and the seller, based on these documents, issues an adjustment invoice to reduce the quantity and cost of the goods. The documents listed above serve as a document confirming the fact of the buyer’s consent to reduce the cost.

In letter dated December 29, 2012 No. 03-07-09/168, the Ministry of Finance of Russia explains that confirmation of the date of receipt of a document can be an envelope with the stamp of the post office through which it was received.

How critical is it in this situation to comply with the established clause 3 of Art. 168 of the Tax Code of the Russian Federation for a period of 5 days from the date of drawing up the act?

For the buyer, an adjustment invoice in such a situation is not so important, since we are talking about reducing the quantity of goods. In order not to restore VAT later, he can deduct VAT on the original invoice, only not in full, but within the limits of the goods actually accepted for registration. In order for the seller not to delay the deduction and reduce the amount of VAT calculated on shipped goods, it is better to still issue the CSF within the period established by law.

However, missing the deadline is not a critical mistake, and the taxpayer-seller will have a chance to defend his right to deduct VAT

. The Ministry of Finance of the Russian Federation has repeatedly explained that violation of the deadline established by clause 3 of Art. 168 of the Tax Code of the Russian Federation is not a basis for refusing to deduct VAT; tax authorities are obliged to be guided by this position (see letter of the Ministry of Finance of the Russian Federation dated January 25, 2016 N 03-07-11/2722, letter of the Federal Tax Service of Russia for Moscow dated March 29, 2016 N16- 15/031787). There are positive examples in judicial practice, Resolution of the Federal Antimonopoly Service of the Volga Region dated April 15, 2014 N A65-11811/2013.)

The taxpayer retains the right to deduct on an adjustment invoice no later than three years from the date of drawing up the adjustment invoice (clause 13 of article 171 of the Tax Code of the Russian Federation, clause 10 of article 172 of the Tax Code of the Russian Federation).

It does not matter in what period the shipment occurred

, the period for deduction is counted from the date of compilation of the CSF (letter of the Ministry of Finance of the Russian Federation dated 08/15/2012 N 03-07-09/116, Federal Tax Service dated 06/17/2015 N ГД-4-3/ [email protected] ).

But if we were talking about an increase in price or cost, then for the seller a delay in drawing up the CSF could result in trouble.

Example:

The fact of the price increase for the shipped goods was agreed upon in the 1st quarter, and the CSF was issued in the 2nd quarter.
An adjustment invoice drawn up by the seller upon an increase in the cost of goods (work, services, property rights) shipped (performed, rendered, transferred) in the expired tax period is subject to registration in the sales book for the tax period in which the documents that are the basis for issuing adjustment invoices
in accordance with clause 10 of Art. 172 of the Tax Code of the Russian Federation.

When is the document related to the adjustment issued?

The seller undertakes to issue an adjustment form in the following situations:

1. When prices for products, services or work change. For example, if the price has decreased due to a decision to provide a discount to the buyer, which was made after the invoice was issued. Or vice versa - the tariff has increased when the cost is based on regulated prices. Fluctuation is also possible in agreements containing preliminary prices with the option of further clarification.
2. In the case of specifying the quantity of goods supplied upon detection of defective products, mismatches, underdeliveries or surpluses that were not discussed in the contract.
3. With simultaneous changes in supply volumes and tariff schedules.

For more information about when an adjustment invoice is needed and how to issue it correctly, read this material.

Important! The legislation indicates the need for mutual agreement of the parties with the changes that have occurred (clause 3 of Article 168 of the Tax Code of the Russian Federation). This must be confirmed by primary documentation - contracts and agreements.

If the counterparties to the transaction have reached a consensus on the necessary adjustments, an invoice is created strictly within 5 working days from the moment the agreement is verified (clause 10 of Article 172 of the Tax Code of the Russian Federation). You can also issue a generalized adjustment invoice for several shipments of one product at an identical price (Article 169 of the Tax Code of the Russian Federation).

The form is created in two copies - for the supplier and the buyer. They must be drawn up in accordance with Appendix No. 2 to the Decree of the Government of the Russian Federation No. 1137 of December 26, 2011 (as amended by Decree of the Government of the Russian Federation No. 981 of August 19, 2017).

If the enterprise chose to develop its own document, it is necessary to make sure that it contains all the points specified in clause 5.2 and clause 6 of Art. 169 of the Tax Code of the Russian Federation, - otherwise, presenting the tax difference for withholding will be impossible.

The adjustment invoice is certified by the head and chief accountant of the company (or their representatives who perform similar actions on the basis of a power of attorney). An individual entrepreneur personally signs the document, indicating the details of the state registration certificate (clause 6 of Article 169 of the Tax Code of the Russian Federation).

When is a correction invoice needed?

The seller of goods (works, services) must issue an adjustment invoice in the following cases:

• after shipment of goods (transfer of works, services) when clarifying the price, if the shipment of products was carried out at a preliminary price, and there was an agreement with the buyer that the final price would be determined later (letter of the Ministry of Finance of Russia dated January 31, 2013 No. 03-07-09/1894, dated January 28, 2013 No. 03-03-06/1/39);
• when returning to the seller goods that were not accepted for registration by the buyer, for example, low-quality goods or when a defect is discovered (letters of the Ministry of Finance of Russia dated 08/10/2012 No. 03-07-11/280, dated 08/07/2012 No. 03-07-09/109, dated 02.03.2012 No. 03-07-09/17, dated 02.27.2012 No. 03-07-09/11, dated 20.02.2012 No. 03-07-09/08, Federal Tax Service of Russia dated 05.07.2012 No. AS-4-3 / [email protected] );
• upon disposal of low-quality goods by the buyer, agreed with the seller, even if the goods have been capitalized (letter of the Ministry of Finance of Russia dated July 13, 2012 No. 03-07-09/66);
• when returning goods from a buyer who is not a value added tax payer, if the goods have already been accepted by him for registration (letters of the Ministry of Finance of Russia dated July 31, 2012 No. 03-07-09/96, dated July 24, 2012 No. 03-07-09/ 89, dated 07/03/2012 No. 03-07-09/64, dated 05/16/2012 No. 03-07-09/56);
• if the buyer discovers a discrepancy between the quantity of goods received and the quantity indicated by the seller in invoices and invoices, for example, a shortage (letter of the Ministry of Finance of Russia dated May 12, 2012 No. 03-07-09/48, dated March 12, 2012 No. 03-07-09/22 , Federal Tax Service of Russia dated 01.02.2013 No. ED-4-3/ [email protected] , dated 12.03.2012 No. ED-4-3/ [email protected] );
• if there is a discrepancy in the volume of services (work) accepted by the customer compared to the quantity specified by the contractor in acts and invoices when the cost of these services (work) changes as a result of clarification of the quantity (letter of the Federal Tax Service of Russia dated 01.02.2013 No. ED-4-3/ [email protected] ).

When an adjustment invoice is not needed

An adjustment invoice is not required when the seller provides bonuses or incentives to the buyer. Such bonuses do not affect the cost of products sold (work performed, services rendered, property rights), i.e., the tax base does not change and no adjustment is required (clause 2.1 of Article 154 of the Tax Code of the Russian Federation).

In addition, there are situations when it is necessary to make corrections to the original invoice rather than issue an adjustment:

• If the change in cost is associated with the correction of an arithmetic or technical error that arose due to incorrect entry of the price or quantity of goods shipped (work performed, services provided) (letter of the Ministry of Finance of Russia dated 08/23/2012 No. 03-07-09/125, dated 08/15/2012 No. 03-07-09/119, dated 08.08.2012 No. 03-07-15/102, dated 07.31.2012 No. 03-07-09/95, dated 04.16.2012 No. 03-07-09/36, dated 05.12 .2011 No. 03-07-09/46, Federal Tax Service of Russia dated 08.23.2012 No. AS-4-3/ [email protected] ). For example, it is necessary to correct an invoice if the error occurred due to incorrect data entry into programs designed for accounting and tax accounting (letter of the Ministry of Finance of Russia dated November 30, 2011 No. 03-07-09/44, Federal Tax Service of Russia dated February 1, 2013 No. ED-4-3/ [email protected] ). However, in practice it is very difficult to determine whether there is a technical (arithmetic) error or whether there are grounds for issuing a correction invoice.
• When the final price of a consignment of goods is determined after shipment based on quotes. In this case, corrections are also made to the “shipping” invoice, drawn up indicating the planned prices, since the calculation of the price of goods does not change (letter of the Ministry of Finance of Russia dated December 1, 2011 No. 03-07-09/45).

Sometimes, when the price (tariff) or quantity (volume) of goods (work, services), property rights changes, neither an adjustment nor a corrected invoice needs to be drawn up. So, if the seller knows that the price and quantity of shipped products will be updated within 5 days from the date of sale, then he just needs to wait for these changes and issue an invoice taking into account the new prices or the updated quantity. After all, according to paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, when selling goods (work, services), transferring property rights, invoices are issued no later than 5 calendar days, counting from the day of shipment of goods (performance of work, provision of services), from the date of transfer of property rights.

Negative values ​​on invoice

First, for simplicity, let’s assume that the original invoice had only one item (name of goods, works, services). If you did not immediately notice an error in it when you received it and set VAT on it as a deduction, then now you will have to reverse this entire deduction. And if you have already reported for the quarter in which the deduction fell, you need to:

• register the indicators of the original invoice with a minus in an additional sheet of the purchase book for the quarter;
• submit an update and, if necessary, pay additional taxes and penalties.

If the declaration has not yet been submitted, simply do not register the original invoice in the purchase book and do not deduct VAT. Have you already registered your invoice? Do it again - with a minus.

The fact is that the basis for recognizing a deduction is an invoice that does not contain significant errors. 1, 2 tbsp. 169 of the Tax Code of the Russian Federation. But the original invoice contains such an error - this is an error in the cost and (or) the amount of VAT. 2 tbsp. 169 of the Tax Code of the Russian Federation.

You do not have an invoice without errors, that is, a corrected one. The corrective one cannot replace it, since it was set incorrectly. The basis for issuing an adjustment invoice is a document indicating a change in the price and/or quantity of goods compared to the price and/or quantity specified in the agreement. 3 tbsp. 168, paragraph 1, art. 169, paragraph 10 of Art.

CONCLUSION

Until the supplier issues you a corrected invoice. 1 tbsp. 172 of the Tax Code of the Russian Federation, you have no right to deduct VAT from this purchase.

Once you receive the corrected invoice, you will be able to claim a deduction:

Now let’s talk about what to do if the original invoice had several items (names of goods, works, services), and an error was made in only one of them. In our opinion, it is necessary to reverse the deduction only in relation to this position, since only in relation to it does the invoice contain a significant error. 2 tbsp. 169 of the Tax Code of the Russian Federation.

But there is a different opinion on this issue.

FROM AUTHENTIC SOURCES

DUMINSKAYA Olga Sergeevna

Advisor to the State Civil Service of the Russian Federation, 2nd class

“If a “shipping” invoice is drawn up for several items and after registering it in the purchase book in the same period, an error is discovered in one of the items, and then in the same period the seller submits a corrected invoice, then the buyer must register in full the total amount and this invoice - with a minus, and subsequently corrected - with a plus. After all, an invoice is registered in the purchase book without the names of the product items indicated in it. This follows:

If one item on the invoice is incorrect, the supplier must redo it completely, since the entire document is invalid. It is impossible to create a corrected invoice only for the item in which the error was made.”

As we can see, the tax service relies on the Government-approved Procedure for maintaining the purchase book and its additional sheets.

In this situation, your initial deduction will not go away. It is legitimately claimed because in fact the original invoice contains no errors. Merely issuing you a corrected invoice in error is not a basis for canceling this deduction.

Having made a mistake with the type of invoice, the supplier may provide you with a corrected primary invoice (new copies) for the shipment period. But based on it, no accounting entries need to be made. The primary document for reflecting changes in the cost of goods (work, services) in accounting and tax accounting is a document about the change in the price of goods compared to that specified in the contract.

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But the answer to the question of whether to recognize the difference for which an adjustment invoice should be issued depends on the situation.

SITUATION 1. The cost has decreased, and accordingly, the amount of VAT charged to you has become less. You must enter the difference in the sales book (it will increase the tax accrued for the quarter) on the date of receipt from the supplier of primary documents to reduce the cost of goods (work, services) subp. 4 p. 3 art. 170 Tax Code of the Russian Federation.

Such a document could be, for example, a calculation agreed upon by the parties of the change in the cost of goods previously accepted by you in accordance with the terms of the discount specified in the contract upon reaching a certain volume of purchases. And it doesn’t matter that you don’t have an adjustment invoice: in your situation, its presence is not necessary to recognize this difference. 4 p. 3 art. 170 Tax Code of the Russian Federation.

SITUATION 2. The cost has increased, and accordingly, the amount of VAT charged has increased. Don't do anything yet. To deduct this difference, a document confirming an increase in price or quantity is not enough. An adjustment invoice is also needed, because it is this that serves as the basis for an additional deduction. 13th century 171, paragraph 10 of Art. 172 of the Tax Code of the Russian Federation. The corrected invoice is not suitable for this, since it was drawn up incorrectly.

To convince the supplier to issue the correct invoice, point out the adverse consequences for him. First of all, there is a fine for lack of invoices - 10,000 rubles. for each quarter in which at least two invoices were not prepared. 120 Tax Code of the Russian Federation. The fact that the supplier nevertheless issued an invoice, but not the right one, is unlikely to save him from a fine. After all, the existing invoice was drawn up illegally, but the necessary one is still not there.

She made an order and paid for tickets in the amount of 130,788 rubles. and service fee - 1160 rubles. In total, the invoice was paid in the amount of RUB 131,948. including VAT - RUB 20,127.66.

The agency presented a report and invoice dated July 23, 2013 in the amount of RUB 131,948. including VAT - RUB 20,127.66. The employees did not go on a business trip, and the organization asked to cancel the ticket order.

The agency canceled the order and sent a document withholding a fee for returning tickets in the amount of 600 rubles.

We'll tell you how to correct invoices, and then the sales ledger and purchase ledger.

If errors in invoices are not corrected and VAT books are not corrected, the tax base may be underestimated or deductions may be overstated. Have you discovered an error in the new invoice you received from your supplier?

Or did you find an error in the document that you compiled yourself?

We will show you how to make corrections to such a document and reflect changes in the purchase book or sales book in accordance with the new rules.

An adjustment invoice is drawn up when the cost of previously shipped goods changes.

The concept of “adjustment invoice” appeared in the Tax Code thanks to Federal Law No. 245-FZ of July 19, 2011.

From October 1, 2011, sellers must issue adjustment invoices to buyers when changing the cost or quantity of a previously made delivery 1 .

We invite you to read: Can the drafter and approve the regulations on remuneration of the General Director

An adjustment invoice is issued in addition to the “initial” invoice in the event of a change in the cost of previously shipped goods (services provided, work performed) 2.

It indicates the number and date of the “original” invoice, all its numerical indicators, as well as new data. After that, the difference (the amount of decrease or increase) is determined, which will be entered in the sales book or purchase book of the seller and buyer.

In order to cancel an erroneously issued invoice, the supplier must make a negative entry in the sales book, and the buyer must make a negative entry in the purchase book.

This clarification is contained in the letter of the Federal Tax Service of Russia dated April 30, 2015 No. In practice, a situation is possible when the supplier issued an invoice by mistake. For example, I issued a document, but the buyer did not pick up the goods.

In this case, the buyer must be informed that the document has been cancelled.

The organization cooperates with the agency to purchase tickets for its employees traveling on business trips. Does an organization have the right to accept “negative” invoices and enter them into the purchase book with a minus?

She made an order and paid for tickets in the amount of 130,788 rubles. and service fee - 1160 rubles. In total, the invoice was paid in the amount of RUB 131,948. including VAT - RUB 20,127.66.

Where are reduction adjustment invoices recorded?

The CSF for reduction is subject to registration by both the seller and the buyer.

Seller's actions

By reducing the cost of shipped goods, the seller:

• draws up a CSF or consolidated CSF;
• transfers data from the KSF (consolidated KSF) to the purchase book (clause 13 of Article 171 of the Tax Code of the Russian Federation);
• takes for deduction the difference between the VAT amount on the PSF and the reduced tax amount calculated after making adjustments.

The seller has the following rules regarding CSF for reduction:

• VAT clarification for the period when the shipment occurred does not need to be submitted;
• It is possible to claim a deduction within 3 years from the date the CSF is set for reduction (clause 10 of Article 172 of the Tax Code of the Russian Federation).

Buyer actions

The buyer upon receipt from the seller of CSF for reduction:

• registers it in the sales book;
• restores the portion of VAT previously accepted for deduction.

He will not have to submit an updated declaration and pay penalties.

How not to lose a deduction on an adjustment invoice for a reduction?

The CSF for reduction is a document on the basis of which a taxpayer can claim a VAT deduction. You can use the right to deduction only if the CSF does not contain significant errors.

For example, controllers may refuse a deduction if in the CSF:

• goods not specified in the PSF are listed;
• negative values ​​are indicated (all numbers in the CSF must be positive, even when adjusting the cost of the product downward).

K+ experts explained in detail how to correct errors in an adjustment invoice. You can find out the procedure by getting free trial access to the system.

How is an invoice corrected?

After approval of Resolution No. 1137, correction of the invoice represents the execution of a document identical to the previously issued one, taking into account the following points:

• In paragraph 1 - the number and date of the invoice in which the incorrect data is established;
• In paragraph 1a - the number and date of amendments (the number is sequential, for the first correction - 1, for the second - 2, and so on in order);
• In the remaining fields, data is transferred from the source document with changes made to the incorrectly specified indicators.

Before the introduction of the new procedure for changing an invoice, the document had to be corrected by carefully crossing out incorrectly reflected information. The correct indicators were written next to them, the correction was certified with a signature and date.

Corrected invoice

A corrected invoice is drawn up in cases where errors were made in the original invoice that prevent the tax authorities from identifying the seller, buyer, name of goods (work, services, property rights), their value, as well as the tax rate and amount of tax (para. . “second” clause 2 of article 169 of the Tax Code of the Russian Federation).

In what cases is an invoice correction required?

So in what cases is a corrected invoice issued? It is needed when it becomes necessary to correct a technical error in the source document. For example, you may need to create a corrected invoice if there is an error:

• in the date, if the original document was mistakenly issued in a different month, year;
• details of the supplier or buyer, if they are written not just with a typo, but do not correspond to them at all (incorrect TIN, address, name, etc.);
• indication of the shipper and consignee, if they do not belong to the persons who actually sent and received the goods;
• details of the document for the transfer of the advance;
• name and currency code of the document;
• indicating the name of the product (work, service);
• indicating an incorrect price or quantity of goods;
• in the rate and, as a consequence, in the amount of VAT and the final amount of the document;
• or in the absence of data required to be filled in for imported goods (country of origin and registration number of the customs declaration).

It should be noted that most taxpayers, if an error is discovered in a timely manner and has not yet been identified by the tax authorities, prefer not to make a corrected invoice, but simply replace the defective document.

Features of filling out an amended invoice

In both forms of the corrected invoice, under the main heading of the document containing its number and date, a line (or lines) is provided for entering the number and date of the correction:

• there is only one line in the invoice, and it is located directly under the heading;
• in the adjustment invoice—2: one is intended for information about the correction of the adjustment invoice itself, and the second is for indicating the details of the original invoice for which the adjustment invoice was drawn up.

There are no other features in the design of the corrected invoice. It is formatted in the same way as a regular one, only incorrect data in it is replaced with correct ones.

Features of registering an amended invoice

If the correction invoice is issued in the same quarter as the original invoice (adjustment invoice), then in the same quarter:

• The seller must register the corrected invoice in the sales book and re-register the erroneous invoice, but reflect all its numerical indicators with a minus sign.
• The buyer, if he has reflected an erroneous invoice in the purchase book, must register a corrected invoice in the purchase book and re-register the erroneous invoice, but reflect all its numerical indicators with a minus sign. If the buyer has not shown an erroneous invoice in the purchase ledger, he only records the corrective invoice.

In the diagram, we showed the procedure for the seller and buyer when the data in the invoice changes or if there are errors in it.

If the corrective invoice was drawn up in another (next) quarter:

• The seller must record the corrected invoice on an additional sheet of the sales ledger for the quarter in which the erroneous invoice was recorded. In the same additional sheet of the sales book, register the erroneous invoice, indicating all its numerical indicators with a minus sign.
• The buyer must draw up an additional sheet to the purchase book for the quarter in which he registered the erroneous invoice and, in the same additional sheet to the sales book, register the erroneous invoice, indicating all its numerical indicators with a minus sign. If the buyer initially did not reflect the invoice issued with errors in the purchase book, then the corrected one must register the corrected invoice only in the purchase book of the quarter in which this document was received.

Invoice with minus sign

When goods are returned to the supplier, contract prices or delivery conditions are changed, and when discounts are provided, suppliers often issue “negative” (“minus”) invoices, on the basis of which the buyer reduces the amount of tax deductions, and the seller reduces the amount of calculated tax.
The fact is that the requirements for drawing up an invoice are established by paragraphs 5, 5.1 and 6 of Art. 169 of the Tax Code and among them - an indication of the price of the product and the corresponding amount of VAT. By definition, the price cannot have negative values. Moreover, in the Rules for maintaining logs of received and issued invoices, purchase books and sales books when calculating value added tax, approved by Decree of the Government of the Russian Federation of December 2, 2021 N 914 (hereinafter referred to as the Rules) on “negative” values Nothing is said about tax either. In addition, the Rules establish a special procedure for making changes to issued invoices: all corrections are made to both copies of the document and certified by the signatures of authorized persons and the seal of the seller’s organization . Accordingly, “negative” invoices are illegal and cannot be the basis for VAT calculations (clause 2 of Article 169 of the Tax Code of the Russian Federation).

How is one document different from another?

If incorrect information is found in the invoice, accounting staff may have doubts about whether an adjustment or correction is needed, or which document to issue. Key features that will help you make your choice are presented in Table 1.

Read more about the features of filling out an adjustment invoice using a sample here, and find out more about the timing of issuing adjustment invoices in this material.

Thus, adjustment and corrected invoices are different concepts from the perspective of changes in VAT obligations. Knowing their differences and competent use of documents will allow the enterprise to avoid conflicts with inspection authorities by eliminating all critical inconsistencies in a timely manner.

Reasons for applying adjustments and corrections

How to simplify the process of filling out an adjustment invoice

Modern tools allow us to quickly find the necessary information, including filling out an adjustment invoice. However, it is important to understand that no matter how you formulate the request, the computer will produce many answers that will be difficult to navigate.

Will you enter into the search engine a general phrase like “adjustment invoice sample filling” (the option is incorrect, since the word “invoice” is masculine, but common) or a more precise “adjustment invoice sample fill 2021 (or 2021)” - it is not a fact that even the files proudly called “sample adjustment invoice 2021” obtained as a result will be reliable, especially in light of the fact that the form of the document has changed several times. As a result, the process of filling out an adjustment invoice may take longer.

Attention! When making changes to an invoice, you should use the form that was in effect on the date the original document was drawn up. For example, if the initial invoice was issued in September 2021, then to correct it you should use the form that was valid before 10/01/2017.

In order not to waste extra time searching for the necessary information related to issuing an adjustment invoice, it is better to follow the following algorithm:

1. Study the current text of the main regulatory document regarding adjustment invoices (Resolution No. 1137).
2. Download the current adjustment invoice form (for example, on our website).
3. View a sample of filling out an adjustment invoice (also available in our document database).
4. Create your own adjustment invoice based on them.

This procedure when preparing an adjustment invoice will allow you to take into account the requirements of the law and use the correct form of the adjustment invoice that is relevant for the given moment when filling it out.

How to place a negative invoice

An option is possible when the seller, at the end of the period for which the discount is provided, issues a separate credit note (act) and an invoice in the name of the buyer for the amount of the discount provided. The seller enters all amounts in these documents with a minus sign. This method of applying for a discount on previously shipped goods is less labor-intensive, but can lead to tax disputes and litigation.

Also read: Is it possible to use Maternity Capital to cover an overdue mortgage?

The need to adjust previously issued invoices to reduce tax may arise in several cases. For example, when returning a product, when providing a discount on a shipped product, when a tax is erroneously allocated in an invoice, or when a negative amount difference occurs.

Reflection of corrections in the books of purchases and sales

Correction in the same quarter

Seller actions:

1. An incorrect document must be entered into the sales book a second time, while the data in columns 13a to 19 is indicated with a “-” sign; this procedure cancels a previously registered invoice containing erroneous data;
2. The ISF is registered in the usual way in the same quarter.

Buyer actions:

1. The incorrect form is entered into the purchase book a second time, with the data in columns 15 and 16 indicated with a “-” sign, thus canceling the erroneous invoice;
2. The corrected document is re-registered in the same quarter.

Correction in another quarter

Seller actions:

1. An additional sheet is created that relates to the quarter in which the original invoice was prepared.
2. A negative entry for the erroneous document is made on this sheet of the purchase ledger;
3. The corrected form is also registered here.

Buyer actions:

1. In a similar way, an additional sheet is generated for the quarter in which the original invoice was generated.
2. A negative registration entry about the erroneous document is made on this sheet;
3. The ISF should be registered in another quarter of the purchase book in which it was received.

What are the tax consequences of VAT for the buyer and seller when registering a CFS?

Changes have been agreed upon for previously registered goods (agreement on changes in the value of goods, fact of notification).

Changes have been agreed upon for previously registered goods (agreement on changes in the value of goods, fact of notification).

Can there be an invoice with a minus?

SITUATION 1. The cost has decreased, and accordingly, the amount of VAT charged to you has become less. You must enter the difference in the sales book (it will increase the tax accrued for the quarter) on the date of receipt from the supplier of primary documents to reduce the cost of goods (work, services) subp. 4 p. 3 art. 170 Tax Code of the Russian Federation. Such a document could be, for example, a calculation agreed upon by the parties of the change in the cost of goods previously accepted by you in accordance with the terms of the discount specified in the contract upon reaching a certain volume of purchases. And it doesn’t matter that you don’t have an adjustment invoice: in your situation, its presence is not necessary to recognize this difference. 4 p. 3 art. 170 Tax Code of the Russian Federation.

Since that part of the tax that corresponds to the share of goods not subject to VAT is included in the cost of fixed assets and is subsequently depreciated, the legislator decided to change the accounting of input VAT when purchasing fixed assets in the first and second months of the VAT tax period for the convenience of recognizing the expenses of those taxpayers who pay corporate income tax monthly.

Results

After a shipment has already been made, it may be necessary to adjust the data on the quantity or price of goods sold in connection with reaching an agreement to change 1 of these indicators. In this case, an adjustment document is drawn up reflecting the original shipment data, their new value and the amount of change. Such a document is not used to correct errors made during registration.

Sources

• https://assistentus.ru/forma/schet-faktura/
• https://nalog-nalog.ru/nds/schetfaktura/obrazec_zapolneniya_korrektirovochnogo_scheta-faktury/
• https://nalog-nalog.ru/nds/schetfaktura/chto_takoe_korrektirovochnyj_schetfaktura_i_kogda_on_nuzhen/
• https://ppt.ru/forms/bolnichniy/korrektir-schet-factura
• https://pravovest-audit.ru/nashi-statii-nalogi-i-buhuchet/korrektirovochnyy-ili-ispravlennyy-schet-faktura-v-2021-godu-kak-ne-promahnutsya/
• https://101million.com/buhuchet/otchetnost/deklaratsii/nds/schet-faktura/korrektirovochnyj/korr-i-ispravitelnyj.html
• https://nalog-nalog.ru/nds/schetfaktura/kak_otrazit_korrektirovochnyj_schetfakturu_na_umenshenie/
• https://online-buhuchet.ru/kogda-ispolzuetsya-ispravlennyj-schet-faktura/
• https://www.klerk.ru/buh/articles/464542/
• https://nalog-nalog.ru/nds/schetfaktura/v_kakih_sluchayah_ispolzuetsya_ispravlennyj_schetfaktura/