For purchased goods and services. Why an adjustment invoice is needed, in what cases it is issued, and how to properly prepare it and reflect it in tax registers for VAT, we will tell you in our article.

Why an invoice and an adjustment invoice are issued is discussed in Article 169 of the Tax Code of the Russian Federation. Based on them, the buyer of goods and services reduces the amount of value added tax paid to the budget (claims a deduction). Correct execution of these documents allows you to avoid claims from tax authorities. The forms and rules for filling out are established by Government Decree No. 1137 dated December 26, 2011.

Invoice form

Adjustment invoice: when issued

In business activities, there are often situations when the buyer and supplier agree to change the quantity or price of delivery. For example, a discount is provided for the entire batch of goods supplied during the year upon reaching certain purchase volumes. In this case, the shipping documents must be adjusted.

The supplier issues a corrective invoice if the following indicators specified in the primary shipping document have changed:

• price of goods (works, services);
• quantity of goods (works, services);
• both price and quantity changed at the same time;
• the buyer who is not a VAT payer returns the goods.

KSF form

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

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 Art. 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. 05/28/2018 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.

Reflection in the purchase book and sales book

When issuing a CSF with an increase in price or delivery quantity, the seller records it in the sales book.

Adjustment invoices for reduction are reflected in the purchase ledger.

The buyer must proceed as follows:

• adjustment invoice from the supplier for the increase - reflect in the purchase book;
• adjustment invoice from the supplier for reduction - reflected in the sales book.

Entries in the sales book must be made strictly in the quarter in which the document was issued (received by the buyer). You can make an entry about the CSF in the purchase book in the quarter of issue (receipt by the buyer), as well as within three years from this date (clause 10

An adjustment invoice is issued if the price has changed by agreement of the parties after shipment. From July 1, the document form is new. See a sample of filling out an adjustment invoice and recommendations for working with it.

In this article, we will consider typical situations for using an adjustment document, and also provide a sample of filling out an adjustment invoice.

Adjustment Invoice Form

From July 1, 2017, invoices should be issued to counterparties and required from suppliers on a new form. The Government of the Russian Federation introduced changes to the invoice form by Resolution No. 625 dated May 25, 2017.

What has changed in the form . The invoice form has been supplemented with a new line 8 “Government Contract Identifier”. Even if the organization does not participate in government procurement, you only need to use a new form. You can download and watch it using the link below.

Applying the Adjustment Invoice Form

An adjustment invoice is issued if the price has changed by agreement of the parties after shipment. There are several typical situations of changing the price and issuing an adjustment document.

The goods are the same, the price changes by the same amount . The simplest case is that the supplier provides a discount on all goods from several primary invoices. The name of the goods and their original price are the same. The price is reduced by the same percentage. Then the supplier has the right to add up the total quantity of goods before and after the change and record the total indicators in column 3 along lines A and B of the adjustment invoice.

Previously, the Ministry of Finance required that separate lines A and B be filled out for goods from different invoices (letter dated September 12, 2013 No. 03-07-09/37680). But now companies have the right not to do this.

Example

The supplier shipped 120 concrete blocks in July, and 200 pieces of the same goods in August. Total 320 blocks. The price of each product excluding VAT is 35 rubles. In September, the supplier provides a 10 percent discount, or 3.5 rubles. (35 RUR x 10%). The price per unit will be 31.5 rubles. (35 - 3.5). The total shipping price before the price change is RUB 11,200. (320 pcs. x 35 rub.), and after the discount - 10,080 rub. (320 pcs. x 31.5 rub.).
In a single adjustment invoice, the supplier will write down the total indicators: in column 3 lines, A and B - 320 pcs., in column 4 lines, A and B - 35 and 31.5 rubles, in column 5 lines, A and B - 11,200 and 10,080 rub.

The supplier can change the price of only part of the product from several primary invoices. Then in column 3 of the adjustment document you need to enter only the number of goods whose price has changed. In lines A and B of a consolidated invoice, you can add the total number of goods from different invoices if the price before and after the change is the same for the product.

The price is the same, but the product names are different . Suppliers sometimes sell the same products with different names, but at the same price. For example, one batch of goods is called “writing pens”, the second is called “blue ballpoint pens”.

When prices change, you should not summarize the quantity of goods in a single adjustment invoice. After all, formally the products are different. It is necessary to fill out separate lines A and B of the consolidated invoice for each item of goods for which the price has changed. Otherwise, inspectors may refuse deductions to the seller (if the price decreases) or the buyer (if the price increases).

The product name is the same, but the price changes differently . The supplier can reduce the cost of identical goods by different percentages. Or the cost of one batch decreases, and the cost of another increases. The quantity of such goods cannot be combined in lines A and B of the adjustment invoice. After all, the cost of the product after the change is different. And in column 4 of line B you need to fill in the exact price, not the average.

In addition, if the price for some goods has increased, and for others it has decreased, you cannot add or subtract the totals of the adjustment invoice on lines B and D. In line B you need to calculate how much the price has increased. And in line D - by what amount the cost has decreased (letter of the Federal Tax Service of Russia dated March 12, 2012 No. ED-4-3/4143@).

An adjustment invoice is drawn up when the cost of previously shipped goods changes. To receive a VAT deduction on it, the accountant must draw up the document correctly. To do this, we have compiled a visual example of filling out an adjustment invoice.

Adjustment invoice: how to fill out

The form of the adjustment invoice was approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, as amended on August 19, 2017. The accountant fills out this document:

• when the price or tariff for goods, works, services increases or decreases;
• when clarifying the quantity or volume of goods shipped, work performed, services provided, property rights transferred.

Be careful! Many companies think that an adjustment invoice needs to correct any shortcomings in the document, but this is not the case. CSF is done only in the event of a change in the price or quantity of goods (works, services). If the cost has not changed, and the originator of the document simply erroneously indicated the wrong amount, then in this and other similar cases a corrected invoice is needed.

When filling out, remember that the adjustment invoice form:

1. is written out in two copies: one is sent to the buyer, the other is kept for himself.
2. is executed only if the buyer agrees with the changes (clause 3 of Article 168 of the Tax Code of the Russian Federation), and this consent is recorded in the agreement.
3. is issued no later than 5 working days from the day you received the contract, agreement or other primary document, from which it follows that the buyer agrees to change the total cost of shipment (clause 10 of Article 172 of the Tax Code of the Russian Federation).
4. numbered in accordance with the general chronology of assigning serial numbers to invoices.
5. is issued on a special form, the new form of which came into force on October 1, 2017.

Adjustment invoice: sample filling

You need to fill out the adjustment invoice from the header part of the form. A sample of filling in a specific example can be seen below.

Adjustment invoice header

It is necessary to enter the data of the invoice according to which the cost of previously shipped goods is changed (hereinafter referred to as the original invoice):

Here's what it looks like in a sample.

Filling out the tabular part of the adjustment invoice

Let's move on to the tabular part, in which you need to enter data both from the primary invoice and the changed indicators.

Note! To the adjustment invoice it is necessary to transfer from the original invoice the names (column 1) and units of measurement (column 2 and 2a) of only those goods, works and services for which the price (tariff) is changed or the quantity (volume) is specified.

* If goods, works, services are not subject to excise tax, then in columns 6 and 6a it is indicated: “Without excise tax”, and all other lines related to excise taxes are crossed out.

The final line of the adjustment invoice reflects only the difference to the reduction (columns 5b, 8b, 9b) or the difference to the additional payment (columns 5c, 8c, 9c). This data is transferred to the purchase book or sales book.

Sample of a completed adjustment invoice

Now let's see what the adjustment invoice (sample) looks like when all sections are completed.

To make it easier to understand everything, we will provide a sample of filling out an adjustment invoice using a specific example.

Here we have analyzed the filling sample using a real example.

Example:

In September 2017 Limma LLC sold 10 laptops to Felina LLC with a total cost of 590,000 rubles, VAT 90,000 rubles. Invoice No. 231 was sent to the buyer. In October 2017, Limma gave Felina a 10% discount on the entire batch sold. Thus, the cost of laptops decreased to 531,000 rubles, VAT 81,000 rubles.

After concluding a discount agreement with Felina, Limma issued an adjustment invoice No. 245, filling it out as follows.

Here is a sample of filling out an adjustment invoice (the header is filled out like a simple invoice, so we go straight to the tabular part):

Column	Line A	Line B
	796 (code taken from the All-Russian Classifier of Units of Measurement)
	10 (10 laptops were sold)	10 (product quantity has not changed)
	50,000 (cost of each laptop according to the initial invoice)	45,000 (price of each laptop with 10% discount)
	500,000 (total cost of a batch of laptops excluding VAT according to the initial invoice)	450,000 (total cost of all laptops after reduction due to discount without VAT)
	90,000 (VAT before discount)	81,000 (VAT after discount)
	590,000 (batch cost including VAT before price reduction)	531,000 (batch cost including VAT after price reduction)

Since there was a decrease in the initial cost of laptops, line B is crossed out. If, on the contrary, the goods had become more expensive, the supplier would have filled in line C, while he crossed out line B.

In line D in the corresponding columns, “Limma” enters the difference between the initial numbers and the final ones, see the example.

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

When is an adjustment invoice generated?

An adjustment to an invoice issued by a seller of goods or a provider of services must be made if changes are made to the original invoice regarding the quantity and cost of goods (works, services).

But it should be understood that even if cost and quantitative indicators change, it is not always necessary to correct the account. Detailed explanations regarding transactions for which accounts need to be adjusted and for which this should not be done are given in letters published by the Ministry of Finance of the Russian Federation.

• If you are a seller of goods (provider of services), then you must adjust your invoice if:
• there are discounts in the invoice you issued to the buyer/customer;
• the buyer returned you an item that was not accepted for accounting;
• upon acceptance of the goods by the buyer, a shortage or discrepancy (both in quantity and quality) was identified, as a result of which the buyer filed a claim. Your claim has been accepted;
• the goods were returned from a buyer who is not a VAT payer;
• the buyer accepted for accounting low-quality goods, which, by mutual decision, were disposed of by the buyer;

You have shipped the goods at preliminary prices. When revising prices and determining the actual cost of shipment, you must issue an adjustment invoice.

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

1. You made an arithmetic error when issuing an invoice. For example, the cost of services is indicated incorrectly, although the tariff and quantity are marked correctly, an error was made during the calculation. There is also no need to make adjustments if there was a technical failure when generating an invoice through the program, as a result of which the tax rate, tariff, etc. was incorrectly indicated. If all of the above situations occur, you should correct your primary account.
2. In case of reverse implementation. If the buyer purchased goods, accepted them for accounting, and then for one reason or another issues a return, then this operation is formalized by a regular invoice, which the buyer provides to you, thereby confirming the return sale.
3. You issued an invoice to the buyer twice (or issued the same invoice to different counterparties). In this case, you need to cancel the document in the sales book. Also, do not forget to inform the client about the erroneous document submission.
4. An agreement has been concluded between you and the buyer (customer), according to which the price of the goods is fixed after the initial invoice is issued. In this situation, the primary document needs to be corrected.
5. Before you issued the initial invoice, the cost (quantitative) indicator of the product/service was changed (5 days after shipment of the goods or provision of services). In such a situation, the primary invoice is subject to change.

Example No. 1.

Lebed LLC entered into an agreement with Solovey JSC for the supply of electrical components. The delivery price of the goods is USD 1,105. The contract stipulates that payment for the goods is determined in rubles at the exchange rate on the delivery date.

Despite the fact that the equivalent cost of electrical goods in rubles changes due to fluctuations in the dollar exchange rate, Lebed does not have to issue adjustment invoices. In this case, neither the shipping price nor the quantity of goods changes, so Lebed should not issue an adjustment invoice.

How to create an adjustment invoice?

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

Required details

When drawing up an adjustment, make sure that the document contains all the required details. The document must reflect information about the changes made (tariff, quantity, price, etc.), and also refer to the original invoice. We present the basic data that you must indicate when preparing an adjustment invoice in the form of a table.

Procedure for preparing an adjustment invoice

Full instructions regarding the mechanism for filling out an adjustment invoice are presented in Appendix No. 2 to Resolution No. 1137.

When making corrections, you must indicate in the adjustment invoice only those indicators that have been changed.

If several accounts are subject to adjustment, it is advisable to draw up a single adjustment document. It must list all accounts that need to be clarified, as well as indicate data on quantitative and cost changes for each account and in total. Drawing up a single consolidated adjustment invoice is possible when the information on delivery to one counterparty is clarified. It should also be taken into account that the main indicators in the initial invoices (name of goods/services, price) must be identical.

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

Example No. 2

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

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

10/15/2016 StroyBaza shipped the second batch of goods:

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

Adjustment invoices are subject to mandatory registration. If you are a seller, the corrected invoice must be entered into the sales ledger. If you have received a supplier adjustment, such a document must be registered in the purchase book. The regulations for the procedure for registering adjustment accounts are described in detail in Appendices 4 (section 2) and 6 (section 2) of Resolution No. 1137.

Actions after making adjustments

Now let's consider the procedure following the issuance (receipt) of an adjustment invoice.

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

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

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

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

Question answer

Question: JSC Baikal carries out wholesale sales of paint and varnish products. Due to a decrease in the price of the goods, according to the additional agreement concluded, in January 2016 Baikal issued an adjustment invoice. During what time does Baikal have the right to deduct the amount of the difference that has arisen?

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

Question: JSC Gladiator leases state property on the basis of a concluded agreement. In March 2016, the tenant reported that from 01/01/16 the rent was reduced. Gladiator acts as a tax agent and issues an adjustment invoice. Does Gladiator have the right to deduct VAT?

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

Question: On April 14, 2016, Elena JSC received an invoice for payment for stationery in the amount of 12,740 rubles. In connection with the change in cost, “Elena” received an adjustment invoice dated April 18, 2016 in the amount of 11,950 rubles. How should the above documents be registered?

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

An invoice is the most important document that is required for both parties to trade transactions. Entrepreneurs who constantly issue and receive invoices know how much depends on the correct and correct completion of this document.

FILES

If you already know what elements are included in the invoice and what will change in the new year, as well as the basic rules for filling it out, you will find useful information on how to avoid annoying misunderstandings and problems with tax deductions.

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. Invoice– this 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) that is registered by the buyer in a special book as confirmation of payment. Based on this document, he fills in the relevant indicators in. 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 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 the invoice instead of the “Without VAT” mark. 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.

In what cases is an invoice not needed?

There are situations when issuing an invoice is not necessary, and the transaction is confirmed by other documents: an invoice for payment, invoices, etc. You don’t have to worry about an invoice if:

• the transaction is not subject to VAT (Articles 149, 169 of the Tax Code of the Russian Federation);
• the enterprise sells goods to individuals at retail for “cash” (for such transactions, a strict reporting form or a receipt from the cash register is sufficient);
• entrepreneurs are under special tax regimes (simplified taxation, imputation, unified agricultural tax, have a patent);
• a legal entity gives the goods to its employee free of charge (based on letter of the Ministry of Finance of the Russian Federation dated February 8, 2016 No. 03-07-09/6171);
• delivery of goods is planned, and an advance has been received for it (in this case, this product is produced no longer than six months, or the buyer does not pay VAT, or the transaction has a zero rate for this tax, for example, the product is being exported).

What are the consequences of mistakes?

Errors and inaccuracies may be accidentally made in any document; their price may vary depending on the significance of the paper. What are the consequences of errors in the invoice?

If this document is filled out with inaccuracies, the buyer may be denied a VAT tax deduction. Naturally, in the future the buyer will no longer want to deal with the seller who caused him such a loss.

Error error discord

Not every mistake leads to dire consequences. Let's consider the most common variants of incorrectness in the invoice, on the basis of which the tax office has the right to refuse to reimburse VAT (clause 2 of Article 169 of the Tax Code of the Russian Federation).

1. Unknown authorship. If it is difficult to determine from the document who exactly is the buyer and who is the seller, such an invoice will be considered invalid. This is quite likely. If the details of both parties are incorrectly specified or missing, such as:
   • Name of the organization;
   • address;
2. Wrong product or service. If the invoice does not clearly indicate which product was purchased or service was provided, or this information contradicts other documents, VAT will not be refunded. For example, according to the invoice, “Romashka” candies were shipped (this name of the product is indicated in column 1), but in fact “Red Poppy” candies were sold.
3. Inaccuracies in monetary figures. Problems associated with incorrectly indicating the cost of products (services) or the advance received for them also neutralize the value of the invoice. This may be related:
   • with an incorrect indication of the payment currency (pay attention not only to the name of the currency, but also to its code);
   • with omission or incorrect information regarding the quantity of goods (units of work or services);
   • with errors in prices;
   • incorrect calculation of cost (quantity multiplied by price does not result in the indicated figure in the “cost” column).
4. Incorrect VAT calculation. In the column where VAT is indicated, one rate is indicated, and the amount is calculated using another, or a standard percentage is calculated when the rate should have been zero.
5. Unknown VAT amount. If the required number is not in the corresponding column, although it is indicated in the “rate” column, and also if the given number is not obtained by multiplying the rate and the amount paid for goods (services).

When mistakes are not fatal

Tax authorities do not have the right and usually do not refuse a tax refund if there are other deficiencies in the invoice, for example:

• lowercase letters are used instead of capital letters or vice versa;
• quotation marks missing;
• missing or extra characters such as periods, dashes, commas, parentheses;
• no or it is indicated incorrectly;
• there is no description of the work performed or services provided (information in column 1);
• there is no justification of the invoice by the contract number;
• errors in specifying payment details;
• numbering with inaccuracies;
• information about the consignee is not duplicated if he and the buyer are the same (the same goes for the seller and the consignor).

An error was made, what should I do?

If the seller who issued the invoice finds errors in it, he has the right to make the necessary adjustments. The buyer does not have this right, but he can point out the error to the invoice issuer and ask for corrections. For this purpose, a special operation is provided - invoice adjustment.

Adjustment rules

1. Both copies are subject to changes - both those belonging to the seller and those intended for the buyer.
2. Corrections must be endorsed by the head of the selling organization and certified with his seal (the signature of the chief accountant is not required). Instead of the director, an authorized person can sign, indicating his full name and position, and also mark that the signature is “for the head of the organization.”
3. Be sure to date the corrections.
4. Incorrect data must be crossed out, the correct data must be written in the free field, and “corrected” must be indicated next to it, and which indicators should be added to which and in which column.

IMPORTANT INFORMATION! If there are too many errors and correction is difficult, it is easier to reissue the damaged document. This does not contradict the law, since the Tax Code of the Russian Federation does not directly prohibit replacing a defective invoice with a new document. But sometimes such a right will have to be defended in court.

Actions of the invoice recipient

If a corrected invoice was sent to the buyer, he must change the data in the purchase book, because the parameters of the defective invoice or erroneous data were indicated there. To do this, the buyer needs to use an additional sheet from the Book, only to match the tax period of the purchase. On this sheet, you need to make a record of the cancellation of a specific invoice and calculate the amount of purchases made before this invoice, thus determining the amount corresponding to the canceled invoice.

The buyer has the right to exercise the legal possibility of deducting VAT not only in the tax period when he made the purchase: it is only important that the document is registered on time.

Sample of filling out an invoice

Drawing up a standard invoice is not the most complicated procedure, however, it may raise some questions for beginning professionals.

1. At the beginning of the document, the invoice number and the date it was filled out are written.

The account number can be anything, the main condition is that it follows an ascending line to the previous ones. Moreover, in cases where, for some reason, the numbering sequence is violated (for example, invoices 21, 22, 23 are followed by 8), this does not threaten any sanctions from regulatory authorities and tax authorities. As for the date, the invoice must be made either directly on the day of delivery of inventory or services, or within a five-day period thereafter.

2. Next, indicate the details of the company that is a supplier of goods or services: write its full name, legal address (with postal code), Taxpayer Identification Number (TIN), KPP (all this information must correspond to the constituent papers of the enterprise).
3. Shipper and consignee information is then included.

These lines should be filled out only when it comes to the sale of inventory items (i.e., when providing services or performing work, you need to put a dash in them). When we are talking specifically about purchase and sale, then if the consignor is the seller of the goods, then you can either duplicate the address completely, or briefly indicate this with two words “same”. But the address of the consignee must be indicated in full, including the zip code, office or warehouse number and telephone number.

4. Next, provide a link to the payment document (its number and date) and enter information about the buyer: everything is similar to how the lines about the seller were filled out.
5. After this, data is entered on the currency that is used in monetary settlements between the parties to the agreement (in writing and in the form of a code according to the All-Russian Currency Classifier (OKV)).

The ruble is coded with the numbers 643.

The next part of the document contains a table that includes the main indicators of the transaction.

• The first column contains the name of the object of the contract (as it appears in the contract itself).
• In the second, if necessary, the product code according to the All-Russian Classifier of Units of Measurement (OKEI), symbol (pieces, liters, kilograms, etc.).
• Column number three indicates the total quantity or volume of goods/services/work, then the price per unit of measurement.
• Columns from five to nine are mandatory: the cost with and without tax, the amount of tax (which, as you know, can be 0%, 10%, 18%), as well as the final price with tax are entered here. Companies operating without VAT can mark this in the required box.
• The tenth and eleventh columns are for foreign goods. 10 and 10a include information about the country of origin of the goods (in the form of an OKSM code) and a short verbal designation); the last column contains the number of the customs declaration, if any.

Finally, the invoice signed by the head of the company(director or general manager), and Chief Accountant. If this is the same person, the signature should be duplicated.

Example of an adjustment invoice for a reduction

Adjustment invoice- a document created in situations where there have been any changes in the contract between the parties in terms of the cost or quantity of goods supplied, services provided or work performed. Its form is quite clear, but some points need clarification.

At the beginning there is standard information:

• adjustment invoice number (which can be anything, since amendments can be made more than once)
• day-month-year of its filling,
• link to the original invoice (i.e. the one he is adjusting)
• details of the parties.

All data must be similar to the company registration papers.

• Finally, in this part you need to enter in words the currency and its digital code.

Below is the table, first column which concerns the name of the object of the contract (goods or services) line in the second record the changes made. IN columns 2 and 2a units of measurement are entered (in the form of an OKEI code and in words), then the total volume of products or services and their price per unit of measurement. This information may be identical to the original invoice or updated to reflect new contract terms. Then there are columns regarding the cost: first, the values ​​​​that were in the previous invoice are entered here, then the edited values. After this, in the lines “increase” or “decrease” the difference indicator is entered in the form of a specific figure. In the summary line called "Total" Summarized figures are provided for all changed items of goods or services.

Finally the document is signed by responsible employees(company manager and accountant).