Sales of goods or services are the main sources of income for a company. The sale is reflected in accounting either at the time of shipment or at the time of payment. Each shipment involves its own postings.

Sales of goods are reflected in the debit of the “Cost” subaccount () and Credit 41 of the account, the subaccounts of which are determined by the type of trade (wholesale/retail, etc.):

• Revenue from the sale of goods is reflected in the Credit of account 90 subaccount “Revenue” in correspondence with the account.

Sales of goods can be carried out through an intermediary. Then it is necessary to make entries Debit 45 Credit 41 “Goods in warehouses”. As inventory items are sold, business entries are made to debit account 90 “Cost” and credit. When exporting goods, the same transactions are made.

In the main taxation system, it is necessary to pay VAT on sales. The tax is reflected by posting Debit VAT Credit.

In retail trade, goods are sold at selling price. The markup is made according to . When selling at the end of the month, you need to make reversing entries:

• Debit 90 “Cost” Credit 42.

Postings for the sale of goods in wholesale trade

Usually it can be made by prepayment or upon shipment of the goods.

By prepayment

The organization then shipped goods worth 99,500 rubles. (VAT RUB 15,178).

Postings:

Account Dt	Kt account	Wiring Description	Transaction amount	A document base
			99 500	Bank statement
		Issuing an invoice for advance payment	15 178	Ref. invoice
		Revenue from or goods is taken into account	99 500	Packing list
		VAT is charged on sales	15 178	Packing list
		Sold goods written off	64 000	Packing list
		Advance credited	99 500	Packing list
			99 500	Invoice
		Deduction of advance VAT	15178	Invoice

By shipment

The organization shipped goods worth RUB 32,000 to the buyer. (VAT 4881 rub.). Payment was received after delivery.

Postings:

Account Dt	Kt account	Wiring Description	Transaction amount	A document base
		Revenue from sales of goods is reflected	32 000	Packing list
		VAT is charged on sales	4881	Packing list
		Sold goods written off	385	Packing list
		An invoice for sales has been issued	32 000	Invoice
		Payment received from buyer	32 000	Bank statement

Retail sales of goods

For the day, trading revenue in the store amounted to 12,335 rubles. Accounting is kept at sales prices, the organization is on the UTII taxation system, and the outlet is automated. The money was deposited at the company's cash desk on the same day.

Postings:

Account Dt	Kt account	Wiring Description	Transaction amount	A document base
		Receipt of proceeds from the sale of goods	9000	Cashier's report
		Write-off of goods sold at sales price	9000	Cashier's report
		Proceeds deposited at the cash register	9000	Receipt cash order
		Calculation of markup on goods sold	-3700	Help - calculation of markup write-off

Postings for sales or provision of services

When selling services, the same accounts are involved, only instead of 41 accounts there are 20 accounts, which collect all the costs that make up the cost.

The organization performed services in the amount of 217,325 rubles. The cost of the service was 50,000 rubles.

Postings for the provision of services.

All articles The “red reversal” rule: typical errors and examples of application in accounting (Grigorieva E., Medvedeva M.)

There are several ways to reverse an erroneous amount.
With retro discounts, the reversal occurs for the seller, but not for the buyer.
Reverse postings distort account turnover.

Errors in accounting records can have tax consequences. To avoid this, it is important for the company to detect possible distortions in time and correct them.
One of the adjustment methods is the “red reversal”. This method of making corrections is used if incorrect correspondence of accounts is given in the accounting. The point is that the erroneous wiring is first repeated in red ink (or in red in a computer program). When calculating the totals in the registers, the amounts written in red ink are subtracted from the total. Thus, the incorrect entry is canceled. After this, a new entry is made with the correct account correspondence or the correct amount.

Reflecting reverse postings instead of reversingan inflated amount entails a doubling of account turnover

Often errors occur due to the accountant's carelessness or a glitch in the accounting program. For example, the organization received a certificate of completion of work in the amount of 30,000 rubles. And the accountant mistakenly wrote:
Debit 44 Credit 60 - 33,000 rub.
In this case, you can reverse the difference between the correct and incorrect amount:
Debit 44 Credit 60 - -3000 rub.
Or reverse the entire erroneous amount and reflect the correct entry:
Debit 44 Credit 60 - -33,000 rub.;
Debit 44 Credit 60 - 30,000 rub.
In both cases, there will be no accounting distortions. But if the accountant does not keep analytical accounting, it will be easier for him to remember the reason for the correction if the entire amount of transactions is reflected in the accounting, and not just the difference.
In addition, to make corrections, you can use reverse entries - the amount previously recorded as the debit of the account is indicated as the credit of this account and vice versa:
Debit 44 Credit 60
— 33,000 rub. — the incorrect transaction amount is reflected;
Debit 60 Credit 44
— 3000 rub. — the amount has been corrected.
The final account balances will be correct, but the turnover will double. Therefore, we do not recommend using this correction procedure.
Let us remind you that in any case, when making corrections, you must draw up an accounting certificate in which you indicate the error and justify its correction. The form of the certificate is not unified, but it makes sense to reflect all the mandatory details of the primary document, as well as the information necessary to determine the reasons for the correction: details of payment documents, contracts, settlements (Part 2 of Article 9 of Law No. 402-FZ).

It is impossible to correct mistakes of past years through reversal,if the reporting of last year has already been approved

If an accountant has identified an error that was made last year, then the possibility of using the “red reversal” method depends on whether the reporting for last year has been approved or not yet (clauses 5 - 14 of PBU 22/2010).
Corrections are not made to the approved reporting, therefore it is impossible to reverse the data in accounting for the previous year (clause 10 of PBU 22/2010). The accountant will correct the erroneously inflated amount of the transaction on the date of discovery of the error with the recognition of profits or losses of previous years or in the accounts of other income or expenses (clauses 9 and 14 of PBU 22/2010).

Note. Errors from previous years cannot be corrected using reversal entries.

Example 1. Let's use the data from the example discussed above.
November 25, 2013
Debit 44 Credit 60
— 33,000 rub. — an error was made in the amount of expenses;
August 15, 2014
Debit 60 Credit 91
— 3000 rub. — other income is reflected in the amount of expenses incorrectly taken into account last year (the error is assessed by the company as insignificant);
August 15, 2014
Debit 60 Credit 84
— 3000 rub. — retained earnings increased (the error is assessed by the company as significant).

Let us remind you that this procedure does not apply in tax accounting. An error discovered last year is corrected in the tax period in which it was made, regardless of the time it was discovered. If expenses were inflated, then an income tax arrears arose. Therefore, it is necessary to submit an updated declaration for this tax (clause 1 of Article 81 of the Tax Code of the Russian Federation).
If VAT was also deducted in a larger amount on the inflated amount of expenses, then an updated VAT return will also have to be submitted.

Note. “Red reversal” does not always mean correcting errors.

Reference. Methods for correcting data in accounting documents
Correction of accounting errors is regulated by Federal Law dated December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ) and the Accounting Regulations “Correcting Errors in Accounting and Reporting” (PBU 22/2010).
In order to correct errors, accountants, in addition to the “red reversal” method, have several other methods:
- proofreading method.

Used to correct errors in primary documents and accounting registers. The incorrect word or amount is crossed out with a thin line so that the original version can be read, and the correct value is carefully written on top. The correction is certified by the signature of the person responsible for maintaining the register, the date and seal of the organization are affixed (Part 7 of Art.

9 and part 8 of Art. 10 of Law N 402-FZ, section. 4 Regulations on documents and document flow in accounting, approved. Ministry of Finance of the USSR 07/29/1983 N 105, and Letter of the Ministry of Finance of Russia dated 03/31/2009 N 03-07-14/38). Thus, corrections to the accounting registers are made before the totals are calculated. This method is used for “manual” accounting, without the use of computer programs;
- method of additional wiring. It is used when the transaction was not reflected in a timely manner or, with correct correspondence of accounts, the transaction amount turned out to be less than the real one. In this case, an additional accounting entry is made for the amount of the transaction or for the difference between the correct and reflected amounts. At the same time, an accounting certificate is drawn up, which explains the reasons for the correction. Thus, errors identified both in the current and in previous periods are corrected.

Providing retrospective discounts entailsreversal of revenue for the seller,the buyer does not change the price of goods

Accountants have to reverse previously carried out transactions not only in case of mistakes, but also when providing discounts based on the results of shipments for the past period.

That is, after the seller ships the goods and records the revenue, and the buyer accepts these goods for accounting. At the end of the period, the seller provides a discount on already shipped inventory items (for example, for large volumes of purchases).
According to the accounting rules, revenue is recognized based on all discounts and markups provided to customers (clauses 6 and 6.5 of PBU 9/99 “Organizational Income”, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n).

Example 2. The seller shipped the first batch of goods to the buyer in the amount of 11,800 rubles, including VAT - 1,800 rubles.
Then, within a month, the second batch for 23,600 rubles, including VAT - 3,600 rubles.
At the end of the month, the seller provided a 10% discount on shipped goods:
11,800 rub. + 23,600 rub. = 35,400 rub.;
RUB 35,400 x 10% = 3540 rubles, including VAT - 540 rubles.
The seller makes the following accounting entries:
July 15, 2014
Debit 62 Credit 90
— 11,800 rub. — revenue from sales is reflected;
Debit 90 Credit 68
— 1800 rub. — VAT is charged on sales proceeds;
July 25, 2014
Debit 62 Credit 90
— 23,600 rub. — revenue from sales is reflected;
Debit 90 Credit 68
— 3600 rub. — VAT is charged on sales proceeds.

Debit 62 Credit 90
— -3540 rub.

— previously recorded revenue was reversed by the amount of the discount;
Debit 90 Credit 68
— -540 rub. — VAT on revenue has been reduced after issuing an adjustment invoice.
When receiving a retrospective discount, the buyer cannot adjust the cost of capitalized goods (clause 12 of PBU 5/01 “Accounting for inventories, approved by Order of the Ministry of Finance of Russia dated 06/09/2001 N 44n). Therefore, he will reflect the discount as other income, even if it was received in the same year as the goods were registered:
July 15, 2014
Debit 41 Credit 60
— 10,000 rub. — purchased goods are reflected;
Debit 19 Credit 60
— 1800 rub. — VAT is reflected on the cost of goods;
Debit 68 Credit 19
— 1800 rub. — subject to VAT deduction on the cost of goods;
July 25, 2014
Debit 41 Credit 60
— 20,000 rub. — purchased goods are reflected;
Debit 19 Credit 60
— 3600 rub. — VAT is reflected on the cost of goods;
Debit 68 Credit 19
— 3600 rub. — subject to deduction of VAT from the cost of goods.
On August 4, the buyer was given a 10% discount on shipped goods (RUB 3,540):
Debit 60 Credit 91
— 3000 rub. — other income is reflected in the amount of the discount received from the seller.
After receiving a document from the seller about granting a discount or receiving an adjustment invoice, the buyer needs to restore VAT from the cost of goods accepted for deduction:
Debit 19 Credit 60
— 540 rub. — VAT is reflected on the discount amount.

At the same time, the seller reflects the provision of discounts on goods shipped last year in accounting without using reversal entries, but posts them to account 91 “Other income and expenses” (Chart of accounts and Instructions for its use, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n).

Reversal entries are reflected when returning goodsin the same year as the sale

Proceeds from the sale of goods are reflected in the seller’s accounting at the moment of transfer of ownership to the buyer (clause 12 of PBU 9/99). The buyer's right of ownership arises from the moment the goods are transferred to him by the seller - delivery of the goods to the buyer or the carrier (Articles 223 and 224 of the Civil Code of the Russian Federation).
If the buyer returns part of the goods to the seller, this means that ownership has not transferred. Therefore, the seller has no reason to take into account the proceeds from the sale of these goods - he makes accounting adjustments.

Note. When the buyer returns goods or provides a retro discount, the seller reverses the proceeds.

In the event of a detected defect, the buyer draws up a report on the established discrepancy in quantity and quality upon acceptance of inventory items, which is the legal basis for filing a claim with the seller. And based on the claim made by the buyer, the seller’s records appear in red ink.

Example 3. On April 25, 2014, Company 1 LLC shipped 3 freezers at a price of 24,780 rubles to Company 2 LLC. per piece (including VAT - 3,780 rubles).
The cost of one camera is 17,000 rubles.
On May 6, 2014, Company 2 LLC sends Company 1 LLC a claim that one of the supplied cameras was defective and returns it.
On the same day, the seller transfers funds for the returned products.
In accounting, the seller makes the following entries:
April 25, 2014
Debit 62 Credit 90
— 74,340 rub. — revenue for sold products is reflected;
Debit 90 Credit 68
— 11,340 rub. — VAT is calculated based on the invoice;
Debit 90 Credit 43
— 51,000 rub. — the cost of products sold is written off;
May 6, 2014
Debit 62 Credit 90
— -24,780 rub. — previously recorded revenue is reversed;
Debit 90 Credit 43
— -17,000 rub. — the previously written-off cost of sold defective products was adjusted;
Debit 90 Credit 99
206
— -4000 rub. — previously reflected profit from the sale of defective products was adjusted;
Debit 90 Credit 68
— -3780 rub. — VAT deduction on returned products is claimed;
Debit 43, 28 Credit 43
— 17,000 rub. — acceptance of products returned by the buyer to the warehouse on the basis of an act;
Debit 62 Credit 51
— 24,780 rub. — money was returned for defective products.

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A situation where a company changes the sales amount for the previous period may occur if errors are detected in documents for the shipment of goods/services and if contractual terms relating to previous deliveries are changed (for example, an additional agreement was made to reduce the price, including for the previous period).

The first option must be reflected in accounting and tax accounting in accordance with Article 54 of the Federal Law of July 27, 2006 N 137-FZ:

Article 54. General issues of calculating the tax base

1. Taxpayer organizations calculate the tax base at the end of each tax period on the basis of data from accounting registers and (or) on the basis of other documented data on objects subject to taxation or related to taxation.
If errors (distortions) are detected in the calculation of the tax base relating to previous tax (reporting) periods in the current tax (reporting) period, the tax base and tax amount are recalculated for the period in which these errors (distortions) were made.
(edited)

Federal Law of July 27, 2006 N 137-FZ)
If it is impossible to determine the period of errors (distortions), the tax base and tax amount are recalculated for the tax (reporting) period in which the errors (distortions) were identified. The taxpayer has the right to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) relating to previous tax (reporting) periods were identified, also in cases where the errors (distortions) led to excessive payment of tax .
(paragraph introduced by Federal Law dated July 27, 2006 N 137-FZ, as amended by Federal Law dated November 26, 2008 N 224-FZ)

Reflection of corrections in “1C: Enterprise Accounting” is carried out by the document “Implementation Adjustments”.

If the sales amount decreases (i.e. we overpaid income tax) and reporting for the previous period has not yet been submitted, then the document will reflect the amount of adjustment of mutual settlements and the amount of change in the income tax base in the first unclosed period using account 76.K .

“On subaccount 76.K “Adjustment of settlements of the previous period”, the result of adjustment of settlements with counterparties, which was made after the end of the reporting period, is taken into account.
Debt for settlements with counterparties is recorded on the account from the date of the transaction that is subject to adjustment to the date of the correcting transaction.
Analytical accounting is maintained for each debtor and creditor (sub-account “Counterparties”), the basis of settlements (sub-account “Agreements”) and settlement documents (sub-account “Documents of settlements with counterparties”). Each debtor and creditor is an element of the “Counterparties” directory. Each calculation basis is an element of the directory “Counterparty Agreements.”

If the reporting has already been submitted, then on the “Calculations” tab, check the box “Last year’s accounting is closed .....” in the document and indicate the item of other income/expenses.

In this case, all postings will be made with the current date:

If the sales amount has increased (i.e. we have not paid additional taxes to the budget), then 1C: Enterprise Accounting will make all entries to increase the tax base with the date of the original document. In our case, the implementation was on January 14, 2013. And the closing amount of 76.k to account 62.1 will be made as the date the error was discovered - in our case, 02/22/2015.

A note about closing the period on the “Calculations” tab will not make significant changes to the transactions in this case.

As a result, if, as a result of identifying an error, the tax amount “went to be paid”, then you will have to submit an updated calculation and carry out the procedure for re-closing the period.

Therefore, if the period has not yet been completed, then it is very advisable (if this is still possible) to simply correct the sales amount in the original document.

Tags: BP 3.0

1C:Accounting will help the accountant correct mistakes of past periods

As practice shows, the work of accounting is sometimes accompanied by unintentional errors and inaccuracies, which leads to distortion of data in accounting and tax reporting.

Method for correcting errors in accounting depends on the time of their detection. In accounting, errors are corrected in the period in which they are discovered. In this regard, there are no corrective forms of financial statements.

If an error is detected in the current period before the end of the reporting year, then corrective entries are made in the month when an incorrect reflection of the business transaction is revealed. An error made in the previous reporting period, identified in the current month, is corrected by an adjusting entry based on the accounting certificate in the current month. Since financial statements are compiled on an accrual basis from the beginning of the year, distortions in reporting data from previous reporting periods are eliminated when preparing annual financial statements.

An error detected in the current period after the end of the reporting year, but before the approval of the annual financial statements, it is corrected by making corrective entries in December of the year for which the annual financial statements are prepared, in accordance with clause 11 of the “Instructions on the procedure for the preparation and presentation of financial statements”, approved by Order of the Ministry of Finance of Russia No. 67n dated July 22, 2003

If an error is discovered after the annual financial statements have been approved in accordance with the established procedure, then corrections are not made to accounting and reporting. They are considered as profit or loss of previous years, identified in the reporting year, and are reflected as part of non-operating expenses or income (clause 8 of PBU 9/99 “Income of the organization”; clause 12 of PBU 10/99 “Expenses of the organization”).

There are several ways to make accounting adjustments. This is a method of additional entry (posting), a “red reversal” method, a reverse posting method, a method of transferring an amount from an erroneous account to the correct one, a method of applying an adjustment account.

The last three methods, as a rule, lead to distortion of revolutions. In this regard, in practice, the method of additional entry (posting) is used (for correction, the same posting is made, but only for the missing amount) and the “red reversal” method (the erroneous posting is completely duplicated, but with a negative amount, after which the correct posting is generated for required amount).

For the correct implementation of the “red reversal” method in the “1C: ACCOUNTING 8” configuration It is not enough to reverse only the accounting and tax accounting entries. It is necessary to correct movements in accumulation registers, because they are the main source of information for preparing tax reporting in the program.

In this regard, it is recommended to use a special document “Adjusting register entries”, which is located in the “Operations” menu item. When filling out this document, you must set the “Use movement filling” flag, and then in the tabular part that appears, indicate the document and the action to be performed with it. When you click on the “Fill in movements” button for each line of the “Fill in movements” tabular section, the specified actions are performed and, if necessary, the movements of the accumulation registers, information registers and accounting registers are filled in on the corresponding tabs.

If an error made in accounting led to a distortion of the tax base, there is a need to recalculate taxes for the period the error occurred.

If an error resulted in overpayment of tax, then, by submitting an application and an updated declaration, the organization can exercise its right to offset or refund the overpaid amount of tax. The procedure for crediting and refunding tax is prescribed in Art. 78 Tax Code of the Russian Federation.

How can a taxpayer make corrections if, after submitting VAT reports, he discovered that he did not reflect the sale of goods (work, services) and did not make an entry in the sales book.

According to paragraph 1 of Art. 81 of the Tax Code of the Russian Federation, a taxpayer who discovers errors in the declaration submitted to the tax authority is obliged to submit an updated tax return if these errors led to an understatement of the amount of tax payable.

In accordance with the Rules for maintaining a sales book, approved. by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, and clarifications of the Federal Tax Service of Russia, additional sheets of the sales book for the corresponding tax period are used to make corrections in the sales books of previous tax periods (letter of the Federal Tax Service of Russia dated September 6, 2006 No. MM-6-03/896@) . The data from such additional sheets is used to make changes to the VAT return.

To draw up an updated declaration in “1C: Accounting 8”, the regulated report “VAT Declaration” is intended.

We will consider drawing up an updated declaration using the following example.

Example

The organization TF Mega LLC, which applies the general taxation system, on October 27, 2015, after submitting a VAT tax return for the 3rd quarter of 2015, discovered that an operation for the provision of advertising services was erroneously not reflected on September 29, 2015, and, therefore, an illegally missing registration entry in the sales book for the 3rd quarter of 2015.

The organization decided to make corrections to the accounting and tax records, as well as submit an updated VAT return for the 3rd quarter of 2015.

1. Correction of accounting and tax data

According to paragraph. 5 Accounting Regulations “Correcting Errors in Accounting and Reporting” (PBU 22/2010), approved by order of the Ministry of Finance of Russia dated June 28, 2010 No. 63n, an error in the reporting year identified before the end of this year is corrected by entries in the relevant accounts of the accounting accounting in the month of the reporting year in which the error was identified.

If errors are detected in the submitted tax return that lead to an underestimation of the amount of tax payable, the taxpayer is obliged to submit an updated tax return to the tax authority (clause 1 of Article 81 of the Tax Code of the Russian Federation). If errors (distortions) are detected in the calculation of the tax base relating to previous tax (reporting) periods in the current tax (reporting) period, the tax base and tax amount are recalculated for the period in which these errors (distortions) were made (clause 1 Article 54 of the Tax Code of the Russian Federation).

According to paragraph. 3 Rules for maintaining a sales book, approved. by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 (hereinafter referred to as Resolution No. 1137), if it is necessary to make changes to the sales book after the end of the current tax period, the invoice is registered in an additional sheet of the sales book. Despite the fact that the norm of Resolution No. 1137 is aimed at clarifying the sales book caused by making corrections to invoices, the Federal Tax Service of Russia confirms that this procedure also applies if the taxpayer-seller discovers in the current period that invoices have not been registered in the book sales for past tax periods (letter from the Federal Tax Service of Russia dated 09/06/2006 No. MM-6-03/896@). The data from such additional sheets is used to make changes to the VAT tax return (clause 5 of the Rules for filling out an additional sheet of the sales book).

Correction of an error related to the failure to reflect in accounting and tax accounting the fact of providing an advertising service to the buyer of Clothes and Shoes LLC (operations: 1.1 “Accounting for revenue from the provision of a service”; 1.2 “Calculation of VAT on a service provided”) is carried out in the program using document "Sales (act, invoice)" with the type of operation "Services (act)" (section - Sales, subsection - Sales, hyperlink - Implementation (acts, invoices)) (Fig. 1).

In the header of the document, in the “from” field, the date the error was corrected is indicated, i.e. October 27, 2015

Rice. 1

After posting the document, the following accounting entries are entered into the accounting register (Fig. 2):

by debit of the account 62.01 and account credit 90.01.1 - the cost of the advertising service provided, including VAT;

by debit of the account 90.03 and account credit 68.02 - the amount of accrued VAT.

Rice. 2

When posting the document “Sales (act, invoice)” with the date of correction of the error, in order to correctly reflect the transaction for the provision of services for profit tax purposes, it is advisable to make manual adjustments to the relevant indicators WELL(“Amount Dt”, “Amount Kt”).

The corresponding entry about the cost of the advertising service provided is also entered into the “Sales of Services” register (Fig. 3).

Rice. 3

A record with the type of movement “Receipt” is entered into the “VAT Sales” register for the sales book, reflecting the accrual of VAT at a rate of 18% (Fig. 4). In this case, as a result of such automatic filling of the register, an entry will be made in the sales book for the 4th quarter of 2015.

Rice. 4

Since the operation for the provision of advertising services must be taken into account in the period of provision of the service, i.e. in the 3rd quarter of 2015, then you need to use manual adjustment to make changes to the “VAT Sales” register entries, for which you should check the box for the value “Manual adjustment (allows editing of document movements)” and set the following values ​​in the tabular section:

· in the column “Recording an additional sheet” - Yes;

· in the column "Adjusted period" - any date related to the 3rd quarter of 2015, for example, 30.09.2015 (Fig. 5).

Rice. 5

An invoice for the advertising service provided is created (operation 1.3 “Issuing an invoice for the service provided”) by clicking on the button Issue an invoice at the bottom of the document “Implementation (act, invoice)” (Fig. 1). In this case, the document “Invoice issued” is automatically created (Fig. 6), and a hyperlink to the created invoice appears in the form of the basis document.

In the document "Invoice issued", which can be opened via a hyperlink, all fields are filled in automatically based on the data in the document "Sales (deed, invoice)". Therefore, in the line with the details of the invoice “from” and in the line “Issued (transferred to the counterparty)” the date of the document “Sales (deed, invoice)” will be indicated, i.e. 10/27/2015.

Since the service was actually provided on September 29, 2015, the invoice was issued on October 27, 2015, i.e. beyond five calendar days is certainly a violation of the requirement. 3 tbsp. 168 Tax Code of the Russian Federation.

However, this violation does not lead to the imposition of any tax sanctions on the seller and does not serve as an obstacle to the buyer exercising the right to a tax deduction in accordance with art. 2 tbsp. 169 of the Tax Code of the Russian Federation.

If the taxpayer-seller, in order to comply with the five-day deadline, is ready to violate the chronology of numbering of invoices, then he needs to change the date of preparation and the date of issuance of the invoice to the corresponding values ​​​​from the range 09.29.2015 - 04.10.2015.

Since 01/01/2015, taxpayers who are not intermediaries acting on their own behalf (forwarders, developers) do not keep a log of received and issued invoices, therefore in the document “Invoice issued” in the line “Amount:” it is indicated , that the amounts to be recorded in the journal ("of which in the journal:") are equal to zero.

Rice. 6 If in the accounting system in a timely manner, on September 29, 2015, the documents “Sales (act, invoice)” and “Invoice issued” were already created, but due to an error these documents remained not posted, then the taxpayer will have to independently, based on professional judgments, decide on what date to post previously created documents, i.e. whether to change the date of the document “Sales (act, invoice)” from 09.29.2015 to 10.27.2015 before conducting it. It is necessary to take into account that if the buyer has already been issued an invoice with the date 09.29.2015, then in the document “Invoice issued” the date of issue should not be changed to 10.27.2015. Otherwise, the registration entry in the seller’s sales book will not correspond to the registration entry in the buyer’s purchase book, which will lead to a discrepancy in the indicators of sections 8 and 9 of the counterparties’ tax returns.

As a result of posting the document “Invoice issued”, an entry is made in the information register “Invoice Log” (Fig. 7). Register entries "Invoice Log" are used to store the necessary information about the issued invoice.

Rice. 7

Using a button Seal In the accounting system document “Invoice issued” (Fig. 6), you can view the form of the invoice, as well as print it (Fig. 8).

Rice. 8

Rice. 9

The updated VAT tax return for the 3rd quarter of 2015 (operation 1.4 "Formation of an updated VAT return for the 3rd quarter of 2015") will include the same sections as the primary declaration (clause 2 of the Procedure for filling out the tax return). VAT declaration, approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@).

In this case, the title page of the declaration will indicate the correction number “1” and the signature date “10/27/2015” (Fig. 10).

Rice. 10

In section 3 of the updated tax return, line 010 will reflect the tax base and the amount of calculated tax, including the operation of providing advertising services (Fig. 11).

Rice. eleven

In addition, the updated declaration will additionally contain Appendix 1 to Section 9, which will reflect information from the additional sheet of the sales book (Fig. 12). Since there was no such information in the primary declaration, a mark will be placed in the line “Previously submitted information” Not of current interest, which corresponds to the relevance indicator “0” and means that this information under Section 9 was not provided in the previously submitted declaration (clause 48.2 of the Procedure for filling out a VAT tax return).

How to adjust the implementation in 1C:Accounting by the previous period

The need to adjust the amount of the sales document for the previous period may arise for various reasons, for example:

• in case of detection of errors in documents for shipment of goods/services
• in case of changes in contractual terms relating to previous deliveries (for example, an additional agreement was made to reduce the price, including for the previous period), etc.

Solution options

The required changes must be reflected in accounting and tax accounting in accordance with Article 54 of the Federal Law of July 27, 2006 N 137-FZ:

Article 54. General issues of calculating the tax base 1. Taxpaying organizations calculate the tax base at the end of each tax period on the basis of data from accounting registers and (or) on the basis of other documented data on objects subject to taxation or related to taxation. If errors (distortions) are detected in the calculation of the tax base relating to previous tax (reporting) periods in the current tax (reporting) period, the tax base and tax amount are recalculated for the period in which these errors (distortions) were made.

(as amended by Federal Law No. 137-FZ of July 27, 2006) If it is impossible to determine the period of errors (distortions), the tax base and tax amount are recalculated for the tax (reporting) period in which the errors (distortions) were identified.

The taxpayer has the right to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) relating to previous tax (reporting) periods were identified, also in cases where the errors (distortions) led to excessive payment of tax . (paragraph introduced by Federal Law dated July 27, 2006 N 137-FZ, as amended by Federal Law dated November 26, 2008 N 224-FZ)

Let's look at how to reflect all this in the 1C: Enterprise Accounting program. We will need the “Implementation Adjustment” document. The resulting document postings depend on whether the tax period being adjusted is closed or open and whether the document amount increases or decreases.

Subaccount 76.K “Adjustment of settlements of the previous period” takes into account the result of adjustment of settlements with counterparties, which was made after the end of the reporting period. Debt for settlements with counterparties is recorded on the account from the date of the transaction that is subject to adjustment to the date of the correcting transaction. Analytical accounting is maintained for each debtor and creditor (sub-account "Counterparties"), the basis of settlements (sub-account "Agreements") and settlement documents (sub-account "Documents of settlements with counterparties"). Each debtor and creditor is an element of the "Counterparties" directory. Each calculation basis is an element of the directory "Contractors' Agreements".

If the reporting has already been submitted and the period is closed, and the amount of the document is reduced, then in the document on the “Calculations” tab you need to check the box “Last year’s accounting is closed...” and indicate the item of other income/expenses.

In this case, all postings will be made with the current date:

If the sales amount has increased (i.e. we have not paid additional taxes to the budget), then 1C: Enterprise Accounting will make all entries to increase the tax base with the date of the original document. In our case, the implementation was on January 14, 2013. And the closing amount of 76.k to account 62.1 will be made as the date the error was discovered - in our case, 02/22/2015.

A note about closing the period on the “Calculations” tab will not make significant changes to the transactions in this case.

If, as a result of identifying an error, the amount of tax “went to be paid”, then you will have to submit an updated calculation and follow the procedure for re-closing the period. Therefore, if the period has not yet been completed, then it is very advisable (if this is still possible) to simply correct the sales amount in the original document.

Very often, organizations need to adjust the amount of a previous shipment due to an identified error or due to a change in the terms of the contract. The law provides for a certain procedure for changing the sales of the previous period. Let's look at it in more detail.

Definition

A downward or upward adjustment to the sales of the previous period (CSF) may arise as a result of:

• Changes in the cost of work.
• If it is necessary to adjust the sales of the previous period towards a decrease in quantity.
• With a simultaneous change in quantity and cost.
• If a VAT evader returns the goods to the seller.

If the parties agreed to change the terms of the transaction before issuing, then within 5 days the seller can reissue the invoice.

Document flow

Reducing the cost of products is a business transaction that needs to be documented with primary documents. If errors are identified, changes are made to them. The consignment note is used to document the sale of goods and materials to a third party. But it cannot serve as evidence that the buyer agrees with the change in the terms of the contract. To issue an adjustment invoice, you must provide a payment slip for the invoice, a new contract or a statement of shortage of goods at acceptance. Let's take a closer look at how this process is carried out in NU and BU.

Requisites

The procedure for filling out the CSF is prescribed in Art. 169 of the Tax Code of the Russian Federation.

If there is a downward adjustment to the sales of the previous period, then the difference in monetary terms must be indicated in column 8 of line D without a negative sign. The document must be signed by an authorized person. The individual entrepreneur must additionally indicate the details of the state registration certificate.

If the downward adjustment to the sales of the previous period is incorrectly filled out, VAT will not be recalculated. The CSF should be drawn up in 2 copies within 5 days from the date of receipt of the document confirming the changes: additional agreement, statement of shortage of goods, payment order, etc.

If changes are made simultaneously according to several documents in which identical goods were shipped, then the seller can re-issue one invoice for all shipments.

Adjustment of sales of the previous period downward: postings

Let's take a closer look at how the CSF is reflected in the seller's accounting book:

• Reversal of DT62 KT90 - revenue is reduced by the difference.
• Reversal DT90 KT68 - deduction for the amount of the difference.
• Reversal DT20 KT60 - the client’s debt is reduced by the difference.
• Reversal DT19 KTt60 - VAT difference.
• DT19 KT68 - previously deducted VAT has been restored.

Let's look at how the CSF is reflected in the increase in the seller's book value:

• DT62 KT90 - increase in the cost of revenue.
• DT68 KT90 - tax accepted for deduction.
• DT20 KT60 - debt increased.
• DT19 KT60 - the tax amount has been changed.
• DT68 KT19 - tax accepted for deduction.

When making any changes to invoices, the seller must provide an invoice, and the buyer must recover VAT. In both cases, the difference in tax amounts accrued before and after the changes is deductible. Any changes to the CSF are not grounds for filing

The seller must reflect the corrected invoice in the sales book (increase in value) or purchase book (decrease in value) in the period of its preparation, and the buyer in the reporting quarter. Deductions under the CSF can be applied within 36 months after drawing up the document.

Adjustment of sales of the previous period downward in 1C

To register shipment changes in 1C, a document of the same name is provided. If the shipment amount decreases and reporting is not submitted, then “Adjustment of sales” will reflect the amount of mutual settlements and make changes to the income tax. The document generates transactions using Debt is taken into account from the moment the transaction is completed to the date of adjustment. Analytical accounting is carried out for each counterparty, agreement and settlement document.

If the reporting has been submitted, then when creating the document you need to check the box “Last year’s accounting is closed” and be sure to indicate the item of income/expenses. In this case, transactions will be generated by the current date. If there is an increase in the sales amount, the program will automatically increase the tax base.

VAT

According to Art. 168 of the Tax Code, if there is a downward adjustment to the sales of the previous period after the sale, then the seller must reissue the invoice within 5 days from the date of receipt of the basis document. SCF is the basis for deducting tax. In this case, the amount of tax accrued before and after making the changes is subject to adjustment. Expenses from previous years are taken into account when calculating VAT in the month they are identified.

Income tax

According to Art. 54 of the Tax Code, taxpaying organizations calculate the base based on the results of each period based on accounting registers or on the basis of any data on objects. If errors from previous periods are identified, it is necessary to recalculate the tax base and the amount of the fee payable to the budget. If the period of the error cannot be identified, then the recalculation should be carried out in the current period.

Revenue from the sale of goods is recognized on the date of sale. Adjustment of the sales of the previous period towards a decrease in accounting should also be carried out in NU. That is, the taxpayer must change his tax obligations. This is how downward adjustments are made to the sales of the previous period. At the same time, the organization’s profit also decreases, and an overpayment of taxes occurs.

If the change in value is explained by the discount provided, the seller can adjust the tax base during the period of re-registration of the contract. In this case, the amount by which income is reduced must be reflected as part of non-operating expenses. The resulting loss can be carried forward to future reporting periods, that is, reduced by the amount of profit of the future period. The only condition is that you cannot reduce income received from activities taxed at a 0% rate. The loss can be carried forward to future periods within 10 years.

Example

On 12/18/15, the LLC signed an act for carrying out repair work in the amount of 236 thousand rubles. The funds were transferred to the contractor on 12/20/15. In March of the following year, the LLC conducted an examination to assess the quality of work, as a result of which paid but uncompleted work was discovered (18 thousand rubles). The LLC sent a claim and an additional agreement to the contractor to reduce the cost of the work. In April 2016, the documents were re-signed, and the funds were returned to the organization’s current account. We will reflect these operations in the customer’s accounting system.

• DT20 KT60 - the costs of repairing the facility are included in the cost price (200 thousand rubles).
• DT19 KT60 - VAT reflected (36 thousand rubles).
• DT68 KT19 - VAT accepted for deduction (36 thousand rubles).
• DT60 KT51 - paid for work (236 thousand rubles).

• DT76 KT91 - income accrued (RUB 15,254 thousand).
• DT76 KT68 - tax restored (RUB 2,746 thousand).
• DT51 KT76 - funds received from the contractor (18 thousand rubles).