Instructions for issuing adjustment invoices

Basic Concepts

The correcting invoice confirms the change for VAT deduction, which was created due to changes made to the primary invoice.
The seller issues a CSF if the cost of the goods, works or services supplied has changed. This happens due to an increase or decrease in the number of previously shipped products or their price characteristics (clause 1 of Article 169 of the Tax Code of the Russian Federation). If the amount has increased, the customer deducts value added tax from the increased price. If an adjustment invoice is received from the supplier for the reduction, then the buyer must restore the VAT accrued on the amount of the reduction in value. When the supplier has questions that require the generation of adjustments to the invoice, he must obtain the buyer’s consent to such changes. To do this, the seller sends a corresponding notification letter or provides the customer with information by telephone.

When generating a corrective invoice, the change in cost is determined, as well as the original and new price of the product. If the price characteristics of at least two shipped lots change, either general clarifications or adjustments are issued for each delivered lot separately.

The invoice and adjustment invoice, their form and procedure for preparation are approved in Decree of the Government of the Russian Federation No. 1137 of December 26, 2011. From 10/01/2017 you need to use updated forms of main and corrective documents. They are enshrined in the RF PP No. 981 dated 08/19/2017.

Introductory information

The procedure for filling out adjustment invoices is established by the Tax Code.
The composition of the indicators and the rules for filling out the adjustment invoice are given in Appendix No. 2 to 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 calculations of value added tax.” However, not all situations are spelled out clearly enough in these documents. To help you figure out whether the adjustment invoice is filled out correctly and to prevent possible conflicts with inspectors, we have compiled instructions. It combines legislative requirements, explanations of officials, and also takes into account court decisions in a convenient form.

For convenience, we will call the invoice that was drawn up when the goods were shipped (and for which an adjustment invoice was subsequently issued) the “original” invoice.

An invoice that has been corrected will be referred to as a “corrected” invoice. Accordingly, we will call an adjustment invoice with corrections a “corrected” adjustment invoice.

Finally, we will designate an adjustment invoice issued when the original delivery cost is changed again as a “repeated” adjustment invoice.

Automatic reconciliation of invoices with counterparties will reduce the risk of additional VAT charges Carry out reconciliation

When is it necessary to exhibit

Let's figure out when a correction invoice is issued without fail? The primary invoice is updated when the price and quantitative characteristics of goods, works, and services sold change.

There are a number of cases where the supplier is required to prepare an adjustment to the original invoice:

1. Return of low-quality and defective goods.
2. Clarification of the cost of products that were supplied at a preliminary price.
3. Return of registered goods by a customer who is not a VAT payer.
4. Detection by the buyer of a shortage or excess in the received consignment.
5. Discrepancy in the volume of work or services accepted by the customer with the data specified in the primary documentation (acceptance certificates).
6. Coordination of disposal of low-quality products, including those previously accepted by the buyer for accounting.

In what cases is it exhibited?

As the law states, the seller must draw up an adjustment invoice for the buyer if the cost of goods already shipped has changed, the same applies to work performed, services or property rights.

Thus, clarification may be if prices or tariffs for products or services have changed upward or downward, as well as to lead to the actual quantity or volume of goods, work or property rights shipped.

The Tax Code does not specify in any way what circumstances may affect a change in price or quantity, but experts believe that the cost may decrease as a result of providing a retro discount to the buyer.

That is, when, after paying one part, the recipient of the money decides to reduce the price by subtracting from the part that has not yet been paid, it is in this case that this document is drawn up.

You can increase the tariff next month, for example, when regulated prices for goods, work or services are applied.

The quantity of products provided may change if some part of the goods received earlier is returned due to inadequate quality or other nuances.

Applying adjustments in the listed cases will allow you not to correct the original document.

But this must be done within five working days from the day the contract was signed, or other documents indicating consent to make price changes.

When it is not necessary to exhibit

In what cases is an optional adjustment invoice issued? For example, if the supplier provided the customer with preferential conditions - bonuses, incentive payments, which do not have any impact on the cost of the products shipped and do not change the VAT tax base (clause 2.1 of Article 154 of the Tax Code of the Russian Federation).

If technical inaccuracies or arithmetic errors are discovered, corrections are made to the original invoice form.

IMPORTANT!

As of January 1, 2019, the VAT tax rate in Russia has changed (clause 4 of Article 5 No. 303-FZ of August 3, 2018). Now the value added tax is 20%. This must also be taken into account when preparing an adjustment invoice.

How is it different from a fix?

ATTENTION. The corrected invoice is drawn up not in addition to the main one, but instead of it.

The reasons for its preparation may be typos or arithmetic errors in a regular invoice for advance payment, changes in the tax rate, as well as other serious situations.

An adjustment document is drawn up when the cost or quantitative characteristics of services or goods have changed. In addition, the timing of drawing up these documents varies significantly .

The corrective invoice is drawn up no later than 5 days from the date of receipt of consent from the buyer (in the form of a primary document) for its preparation. The corrective account can be drawn up within 3 years (that is, during the period in which it is possible to exercise the rights to deductions).

Thus, both of these documents have different purposes and are not equal to each other or interchangeable.

Read more about the differences between an adjustment invoice and a correction invoice here.

How to fill out a corrective invoice

Adjustment invoices for reduction are drawn up in two copies: one copy for the supplier, the other for the customer. The buyer receives a legal document confirming the reduction in the cost of previously purchased products.

The introductory part of the invoice is filled out in accordance with the organizational data of the counterparties in the same way as in the primary document (the header lines are transferred from the original invoice).

The corrective form indicates your serial number and date. The numbering of payment and settlement documentation in the institution is carried out in chronological order.

The line below indicates the number and date of the primary register that has been adjusted. In line 1a you must put a dash. If corrections are made to the CSF in the future, in line 1a you will need to indicate the number and date of formation of the changes.

Next, the tabular part is filled in in accordance with the adjustments made to the price or volume of goods shipped, work delivered, services or property rights.

The main feature of drawing up a corrective invoice is to fill out four lines for each changed item:

• A - before the change (indicators of the original document);
• B - after the change (corrected values);
• B - increase (positive difference B-A);
• D - decrease (a negative difference B-A is indicated in a positive value).

The Federal Tax Service in Letter No. SD-4-3/ [email protected] dated 10.23.2018 provides a number of explanations for filling out corrective invoices in 2021:

1. If goods, work, services or property rights were shipped before 01/01/2019, then when filling out the adjustment in 2021 for the period preceding 01/01/2019, in column 7 of the tabular part of the CSF, you must indicate the VAT rate that was in effect immediately during the period shipments - 18%.
2. If the buyer pays an additional VAT of 2% during the period from 01/01/2019, then this transaction is considered an additional payment for the cost of goods and services. This cost is subject to VAT at the rate of 20/120. After the supplier receives such a 2% tax surcharge, he must issue a corrective invoice for the amount of the difference between the tax payment at the rate of 18/118 and VAT, which is calculated taking into account the 2% surcharge.
3. If the customer returns goods to the supplier after 01/01/2019, then such supplier must issue an adjustment that will indicate the cost of the returned products, regardless of the date of their shipment. In this case, column 7 of the tabular part of the CSF will contain the same rate as in the original settlement document.

An adjustment invoice from the supplier for an increase is generated in a similar way.

Filling out the table in the invoice

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Corrective invoice

It is not acceptable to amend the original invoice document. If technical or calculation errors are detected, either corrective or corrective settlement and payment documents are drawn up.

A corrective invoice refers to a register that is formed when technical inaccuracies are identified in the primary document, as a result of which the final calculation was made incorrectly. Corrections are also made if there are errors in the customer’s name or address.

The regulations for making corrections to the primary invoice were approved in the RF PP No. 1137 dated December 26, 2011 (clause 7 Rules for filling out the Federation Council).

All errors are corrected by creating a new, corrective document. In this case, the number and date of the primary register are retained in the correction invoice. Changes are made to the specially designated line 1a. The serial number of the correction itself and its date are written here.

Next, all updated data is written down or the necessary new information is added.

The generated correctional register is signed by the head and chief accountant of the executing organization or other responsible persons. If the supplier is an individual entrepreneur, he signs the document and indicates the details of the state registration certificate.

At the same time, the supplier can create an unlimited number of adjustments; the limit on corrective invoices is also not established by law. Even adjustment and correction registers can be adjusted and corrected.

Sample of filling out an adjustment invoice for 2021

Before presenting a completed example of an adjustment invoice, we want to protect readers from common mistakes that even experienced accountants make when preparing search queries on the Internet.

According to the rules of the Russian language, the word “invoice” is masculine. So it would be a mistake to try to find a sample of filling out an adjustment invoice by making queries like the following:

• adjustment invoice sample filling;
• corrective invoice;
• sample adjustment invoice for 2016, etc.;

The link provided here contains a sample of filling out an adjustment invoice for 2016 when the price of a product is reduced.

***

An adjustment invoice is a form issued by mutual consent of the parties to the contract, drawn up in writing in circumstances where changes are made to the price, quantity (volume) after the goods have been shipped and the initial invoice has been issued for the shipment.

A special form was developed for it, differing from the usual one in a new column and rows for each adjusted position in order to calculate the difference in the final cost of the goods and VAT before and after the adjustment.

Similar articles

• Mandatory invoice details
• Adjustment invoice for reduction
• Adjustment invoice VAT declaration
• How can a buyer or seller cancel an invoice?
• When is a corrected invoice used?

Correction or correction: how not to make a mistake in the invoice form

According to paragraph 3 of clause 3 of Art. 168 of the Tax Code of the Russian Federation, an adjustment invoice is generated in situations where the original price or quantity of goods, work, services shipped or transferred property rights require clarification. The adjustment is an integral application of the primary register; it is an additional document as part of the supplier’s payment and settlement documentation. The adjustment invoice is sent to the customer within a five-day period from the date of submission of the original document and the customer's formal agreement to make the adjustments.

An adjustment is made if prices and quantities of supplied products have changed. For example, the supplier could apply a system of discounts, a defect was discovered in the shipped batch, or some of the products were not delivered to the customer for various reasons.

The main condition for making adjustments is the buyer’s consent to make the changes. This consent must be documented. The customer has the right to disagree with the changes, and then a corrective invoice will not be issued. At the same time, in addition to drawing up a corrective register, the parties can specify various options in the contract or agreement on changes:

• product returns;
• additional supply of goods, works, services or transfer of property rights;
• reverse sale of shipped products, etc.

A corrective or corrected invoice is not an additional document, but an updated primary payment and settlement register. This is not a separate form, but an integral part of the original SF. The details of the correction documentation (number and date) coincide with the original one. Indicators and data that do not affect changes in price and volume of delivery are subject to correction - erroneous name and address, arithmetic and technical inaccuracies and typos.

Correction does not require the consent of the customer or a signed contract between the parties. The deadlines for issuing and transferring ISF to the customer are not regulated.

Clause 7 of the Rules for filling out an invoice states that if errors were made in the primary invoice that do not affect the final result, the identification of taxpayers (supplier and customer), tax rate, VAT amount, or inaccuracies not related to names and volume of goods, works, services or property rights supplied, then the document does not need to be adjusted or corrected (paragraph 2, clause 2, article 169 of the Tax Code of the Russian Federation). There is no need to make corrections to a document in which extra characters are accidentally inserted or the index is incorrectly indicated, punctuation errors are made, or lowercase letters are written instead of capital characters.

General requirements for issuing adjustment invoices

Preparation

Additional agreements must be previously signed between the counterparties. The latter must confirm the agreement of the parties that some conditions of delivery or provision of services have been changed.

If the matter concerns the timing or the name of the intermediary carrier, then the certificate of work performed can be left unchanged. If the fundamentally important points specified in the work completion certificate change, then careful preparation of an adjustment report is mandatory.

Usually, when conditions change, changes are required to the entire set of documents. This applies to the invoice. By the way, according to the third paragraph of Article 168 of the Tax Code, this corrective document must be issued within a period not exceeding five days from the date of signing the original version.