Features of invoice cancellation: rules for canceling an erroneous document. How invoices are canceled 1c invoice cancellation

There are few situations when it is necessary to cancel an issued invoice. The main reasons are erroneous issuance of a shipping invoice and incorrect details that affect the deduction of VAT. In such cases, one of the parties will cancel and re-issue the invoice.

If you need to update the cost, price or volume of a product, service or work, cancellation is not required, since changes in tax liabilities can be reflected in the sales and purchases ledger. Cancellation is provided to replace an invoice that cannot be adjusted. We talked about the adjustment invoice.

Who performs the operation?

The procedure for registering an invoice cancellation depends on the date of issue. and is reflected both in the supplier’s sales book and in the client’s purchase book. The procedure and actions for filling out accounting books and additional sheets are specified in the rules for maintaining them, approved by Decree No. 1137 of the Government of the Russian Federation of December 12, 2011 “On the forms and rules for filling out documents for VAT calculations.”

For the quarter in which the invoice was canceled, an updated tax return is submitted, in accordance with paragraph 1 of Article 81 of the Tax Code of the Russian Federation and paragraphs 5-6 of the Rules for filling out additional tax returns. sheets of books of purchases and sales, in all cases when the amount of VAT changes.

Important! If the amount of tax paid after clarification is higher than in the initially prepared declaration, then, in order to avoid a fine for tax evasion, an additional penalty is paid when submitting the clarified declaration.

You can find out about the rules for filling out an invoice.

Instructions for carrying out

The registration procedure is significantly different, both for the seller and the buyer, and based on the quarter in which the corrected invoice was drawn up (we discussed why an invoice is needed for the seller and the buyer). For sellers, Subclause 3 of clause 11 of the Sales Book Maintenance Rules provides the following template for making changes:

  • If the preparation of an erroneous invoice occurred in the same billing period in which the cancellation sheet was registered, that is, the dates of lines 1 and 1a are within the same quarter, the original document is registered again.
  • If cancellation occurs on an erroneous invoice already in the next quarter, based on the date in lines 1 and 1a of the corrected version, then an additional sheet is drawn up, in accordance with paragraph 3 of the Rules for filling out additional invoices. sheets.

Correction algorithm:

  1. The primary invoice is re-registered, with columns 13a-19 filled in with negative indicators, removed from the invoice with the “-” sign.
  2. The corrected version is registered in the prescribed manner, indicating in column 4 details 1a from the previous version.

The buyer, in accordance with subparagraph 4 of paragraph 9 of the Rules for maintaining the purchase book, cancels and re-registers a new invoice, in a manner that depends on the date of corrections by the seller.

If the erroneous and corrected invoices are drawn up in the same quarter:

  1. An erroneous invoice is re-registered by entering negative indicators marked “-” in columns 15-16.
  2. The corrected version is registered in the standard way, duplicating the date and number 1a in line 4.

If the seller did not have time to submit the corrections in the billing quarter, and the data has already been transferred to the tax service, the procedure is slightly different. An additional sheet is inserted into the new purchase book in accordance with paragraph 5 of the filling rules, in the same way with correcting the column of the erroneous invoice.

Cancellation procedure

The detailed regulations for such a procedure are spelled out in paragraphs 3 and 11 of the Rules for maintaining a sales book, approved by Resolution No. 1137. For the buyer, the resolution in paragraph 4 of the Rules for maintaining the purchase book prescribes similar actions, but after receiving a corrected invoice from the seller.

For the past period

At the end of the tax period, the cancellation of the entry is carried out by registering a new invoice, with correction and indication of the details of the registered version. The buyer must record the receipt in his ledger and indicate the cancellation, and the seller must provide a corrected version of the original invoice and register it with him.

The supplier did not register the document

If incorrect shipment data was entered into the sales book, but was discovered immediately afterwards, the procedure in this case is simpler. The circumstance of an error corrected in the same tax period does not affect the amount of tax deductions, so it is enough to fill out the corresponding columns 13a-19, canceling not the entire sheet, but only the incorrect data.

Cancellation by buyer


As long as no entries are made in the purchase ledger, the correction does not have any cancellation issues. However, when an erroneous invoice is received in the package of documents and the amounts are entered in the purchase ledger, it is more difficult to make a cancellation. After submitting distorted information, the tax deduction turns out to be underestimated or overestimated, and it needs to be recalculated. In this case, the buyer must make corrections. This is done in accordance with paragraph 5 of the rules for filling out additional information. leaf

To cancel the submitted accountant of the buyer's organization must draw up a separate sheet for the submitted purchase book with negative values ​​in columns 15-16, pay the difference in tax and penalty, in accordance with paragraph 1 of Article 81 of the Tax Code and paragraph 6 of the rules for filling out additional. sheets of the shopping book.

Situations with registration work

The main point of registering corrected sheets is to enter negative values ​​into them in the designated columns. Actions depend on the delivery side, the tax period and whether the error is recorded in the books.

The buyer did not enter data

According to paragraph 1 of Article 54 of the Tax Code, if distortions are detected in past periods, recalculation is carried out in the same period. However, this rule does not apply to previous periods, since Government Resolution No. 1137 does not contain a mechanism for its implementation, and the recalculation is carried out in the quarter when the correction is registered. Therefore, you can recalculate or pay additional tax after compiling

We are starting a series of lessons on working with VAT in 1C: Accounting 8.3 (edition 3.0).

Today we will look at the topic: “Corrected invoice.”

Most of the material will be designed for beginner accountants, but experienced ones will also find something for themselves.

Let me remind you that this is a lesson, so you can safely repeat my steps in your database (preferably a copy or a training one).

So let's get started.

A little theory

Unlike a corrective invoice, a corrected invoice is used to correct errors made when filling out the original invoice.

Corrections are made only in cases where filling errors are detected, for example:

  • typos,
  • incorrect details,
  • tax rates are mixed up.
The corrected invoice is drawn up by the seller in 2 copies, one of which remains with him, and the second is transferred to the buyer.

The number and date of the corrected invoice completely coincide with the primary document, but it additionally indicates the number and date of the correction.

Corrections are numbered within the primary invoice from 1 to infinity.

Let's look at possible situations using examples.

Seller side fix

On January 1, 2016, we (VAT LLC) shipped 2 air conditioners to Buyer LLC at a price of 15,000 rubles each (including VAT).

At the same time, we issued the buyer a primary invoice No. 1 dated 01/01/2016, in which we made a typo, indicating 3 air conditioners instead of two.

We issue the initial invoice

Go to the “Sales” section, “Sales (acts, invoices)” item:

Create and fill out a new document “Sales (goods)”:

We carry it out, and then issue an invoice (button at the bottom of the document):

The error was discovered in the same tax period (by the seller)

We discovered our error on January 10, having issued the buyer a corrected invoice No. 1 (correction 1) dated 01/01/2016 (correction 01/10/2016).
We issue a corrected invoice in the same tax period (from the seller)
Again go to the “Sales” section, select “Sales (acts, invoices)”:

Select the previously created implementation with the left mouse button, and then select the “Create based on” item (can be hidden in the “More” item) and then the “Adjust implementation” item:

Fill out the implementation adjustment:

Please note a few points:

  • Type of operation "Correction in primary documents".
  • Correction No. 1 dated January 10, 2016.
  • Quantity 2.
We post the document and issue a corrected invoice (button at the bottom of the document):

We look at the sales book in the same tax period (from the seller)
We create a sales book for the 1st quarter:

And we see that the primary invoice has been canceled (by the reversal method):

The corrected invoice was included in the sales book:

At the same time, the number and date of the correction are indicated there:

The error was discovered in another tax period (at the seller)

We discovered our error on April 1, having issued the buyer a corrected invoice No. 1 (correction 1) dated 01/01/2016 (correction 04/01/2016).

We issue a corrected invoice according to the same scheme (as above), only with the date 04/01/2016:

In this case (issuing a corrected invoice in a different tax period), the correction is made through an additional sheet of the 1st quarter sales book.

Opening the sales book for the 1st quarter:

Click on “Show settings”:

Check the box "Generate additional sheets" for the current period:

We create a sales book and, instead of the main section, indicate “Additional sheet for the 1st quarter of 2016”:

Here is the cancellation of the original invoice:

And here is the corrected invoice indicating the number and date of correction:

Buyer side fix

On January 1, 2016, we (VAT LLC) received 2 air conditioners from Supplier LLC at a price of 15,000 rubles each (including VAT).

At the same time, we received the primary invoice No. 1 dated 01/01/2016, in which there was a typo (3 air conditioners are indicated instead of 2).

Entering the initial invoice

Go to the “Purchases” section, “Receipts (acts, invoices)”:

Create and fill out a new document “Receipt (goods)”:

We register the primary invoice at the bottom of the document:

The error was discovered in the same tax period (by the buyer)

The seller discovered his mistake on January 10, having issued us (the buyer) a corrected invoice No. 1 (correction 1) dated 01/01/2016 (correction 01/10/2016).
We enter the corrected invoice in the same tax period (from the buyer)
Again go to the “Purchases” section, “Receipts (acts, invoices)”:

Select the previously created receipt with the left mouse button, and then select the “Create based on” item (can be hidden in the “More” item) and then the “Receipt Adjustment” item:

We fill out the receipt adjustment as follows:

On the "Products" tab, indicate the correct quantity:

We post the document and register the corrected invoice:

We make an entry in the purchase book in the same tax period (from the buyer)
Go to the "Operations" section and select "VAT Accounting Assistant":

We indicate the period “1st quarter” and then open the formation of purchase ledger entries:

Click the "Fill out document" button:

The “Purchased valuables” tab will be automatically filled in with our receipt, indicating the date of receipt of the invoice 01/10/2016 (date of correction):

We post the document and then create a purchase book for the 1st quarter:

The original invoice has been cancelled, a new (corrected) invoice has been entered.

The error was discovered in another tax period (by the buyer)

The seller discovered his mistake on April 1, having issued us (the buyer) a corrected invoice No. 1 (correction 1) dated 01/01/2016 (correction 04/01/2016).

We enter the corrected invoice according to the same scheme (as above), only with the date 04/01/2016:

In this case, the primary invoice is canceled through an additional sheet of the purchase book for the 1st quarter:

And the corrected invoice is entered into the purchase book for the 2nd quarter through entries in the purchase book.

To do this, open the “VAT Accounting Assistant” for the 2nd quarter:

And open the operation “Creating purchase ledger entries”:

In the form that opens, click the “Fill out document” button:

The “Purchased valuables” tab was automatically filled in with the corrected invoice dated 04/01/2016:

We post the document and then create a purchase book for the 2nd quarter:

The corrected invoice is entered into the 2nd quarter purchase ledger.

The VAT reporting has already been submitted, but suddenly you discovered that one of the sales invoices was entered twice, and the paper invoice received from the supplier indicated a later date than you indicated when entering. How to remove the 1C: Accounting 8 program ed. from the information base. 3.0 unnecessary invoices after the end of the reporting campaign? The answer is in the material of 1C experts.

If, after submitting the declaration, the taxpayer discovers that some information was not reflected in the declaration (not fully reflected) or identifies errors, then, according to paragraph 1 of Article 81 of the Tax Code of the Russian Federation, he:

  • is obliged to make changes to the tax return and submit an updated return if errors (distortions) led to an understatement of tax;
  • has the right to make changes to the declaration and submit an updated declaration if errors (distortions) did not lead to an understatement of the amount of tax payable.

If the detected errors or distortions relate to previous tax (reporting) periods, then the tax base and tax amount are recalculated for the period in which these errors (distortions) were made (paragraph 2, clause 1, article 54 of the Tax Code of the Russian Federation).

This is a general rule. But the taxpayer has the right to recalculate the tax base and the amount of tax liabilities even during the period when errors are identified.

This is possible in two cases:

  • if it is impossible to determine the period of commission of these errors (distortions);
  • if such errors (distortions) led to excessive payment of tax (paragraph 2, paragraph 1, article 54 of the Tax Code of the Russian Federation).

But when applying these standards, the following features must be taken into account:

  • the norm of paragraph 1 of Article 54 of the Tax Code of the Russian Federation does not apply to errors that were made due to incorrect reflection of tax deductions. This is due to the fact that by using tax deductions the taxpayer reduces the amount of tax already calculated from the tax base (clause 1 of Article 171 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated August 25, 2010 No. 03-07-11/363);
  • recalculation of the tax base for VAT in the period of discovery of an error made in previous tax periods is not provided for by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 (hereinafter referred to as Resolution No. 1137).

Cancellation of a sales ledger entry

If a correction to an issued invoice is made after the end of the tax period, the registration of the corrected invoice and the cancellation of the entry on the original invoice are made in an additional sheet of the sales book for the tax period in which the invoice was registered before the corrections were made (p 3, clause 11 of the Rules for maintaining the sales book, approved by Resolution No. 1137). And according to the Rules for maintaining a purchase book, approved. Resolution No. 1137, upon receipt of a corrected invoice after the end of the current tax period, the entry on the invoice is canceled in an additional sheet of the purchase book for the tax period in which the invoice was registered before the corrections were made to it (clause 4 of the Bookkeeping Rules purchases, approved by Resolution No. 1137).

Despite the fact that these norms of Resolution No. 1137 relate the procedure for correcting the sales book and (or) purchase book only to the introduction of corrections in invoices, the use of additional sheets of the purchase book and (or) sales book is prescribed in relation to any changes to the sales book and ( or) purchase books for expired tax periods (letters of the Federal Tax Service of Russia dated 09/06/2006 No. MM-6-03/896@, dated 04/30/2015 No. BS-18-6/499@).

Let's look at the procedure for making such corrections in the 1C: Accounting 8 (rev. 3.0) program using an example.

Example

How to record the service provided

The provision of advertising services to the buyer of Clothes and Shoes LLC in the 1C: Accounting 8 program (rev. 3.0) is registered using the document Implementation(deed, invoice) with the type of operation Services (act)(chapter Sales, subsection -> Sales, hyperlink Implementation (acts, invoices).

After posting the document, the following entries are entered into the accounting register:

Debit 62.01 Credit 90.01.1

Debit 90.03 Credit 68.02

– the amount of accrued VAT.

A record with the type of movement is entered into the Sales VAT register Coming for the sales book, reflecting VAT at a rate of 18%. The corresponding entry about the cost of the advertising service provided is also entered into the register Sales of services.

You can create an invoice for the advertising service provided by clicking on the button Issue an invoice at the bottom of the document Implementation(deed, invoice). This automatically creates a document Invoice issued and in the form of the base document a hyperlink to the created invoice appears (Fig. 1).


In the document Invoice issued(chapter Sales, subsection Sales, hyperlink Invoices issued), which can be opened via a hyperlink, all fields are filled in automatically based on the document data Implementation (deed, invoice).

From 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 line "Sum:" it is indicated that the amounts to be recorded in the accounting journal (“of which in the journal:”) are equal to zero.

As a result of the document Invoice issued an entry is made in the information register Invoice journal. Register entries Invoice journal are used to store the necessary information about the issued invoice.

Using a button Printing a document accounting system Invoice issued You can view the invoice form and also print it.



Information from the sales book is reflected in section 9 of the VAT return.

Correction of accounting and tax data

Accounting. According to paragraph 5 of the Accounting Regulations “Correction of 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 accounting accounts in the month of the reporting year in which the error was identified.

Tax accounting. If errors are detected in the submitted tax return that do not lead to an underestimation of the amount of tax payable, the taxpayer has the right, but is not obliged, to submit an updated tax return to the tax authority (clause 1 of Article 81 of the Tax Code of the Russian Federation).

In the example under consideration, a transaction subject to VAT for the provision of advertising services was incorrectly recorded in accounting; therefore, the discovered error led to an overestimation of the VAT tax base in the third quarter of 2015 and, consequently, the amount of tax payable to the budget.

In accordance with paragraph 2 of paragraph 1 of Article 54 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 the specified errors (distortions) were made. At the same time, if such errors (distortions) led to excessive payment of tax, then the taxpayer has the right to recalculate the tax base and the amount of tax in the tax (reporting) period in which the errors (distortions) were identified (paragraph 2, clause 1, art. 54 of the Tax Code of the Russian Federation). However, the rule allowing for the recalculation of the tax base during the period when an error was discovered, i.e. in the fourth quarter of 2015, does not apply to VAT, since Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 does not provide for a mechanism for its implementation.

According to clause 3 and paragraph 2 of clause 11 of the Rules for maintaining the sales book, approved. Resolution No. 1137, if it is necessary to cancel an entry in the sales book after the end of the current tax period, additional sheets of the sales book are used for the tax period in which the invoice was registered. Despite the fact that Resolution No. 1137 correlates this procedure with corrections to the sales book caused by corrections in invoices, the possibility of canceling erroneous registration records is confirmed in the clarifications of the Federal Tax Service of Russia (letter of the Federal Tax Service of Russia dated September 6, 2006 No. MM-6-03/896 @, dated April 30, 2015 No. BS-18-6/499@).

The data from such sheets is used to make changes to the VAT declaration (clause 5 of the Rules for filling out an additional sheet of the sales book).

Correction of a mistake made in reflecting in accounting and tax accounting a fact of economic life that did not take place in the program is registered using the document Operation with the type of operation Reversal of document(chapter Operations, subsection Accounting, hyperlink Manual entries).

The header of the document states:

  • in the field from— date of correction of the error;
  • in the field Cancellable document- corresponding erroneous implementation document.

On the bookmark Accounting and tax accounting The corresponding reversal accounting entries are reflected:

Debit 62.01 Credit 90.01.1

For the cost of services provided;

Debit 90.03 Credit 68.02

– the amount of accrued VAT.

The corresponding reversal account will also be reflected in the register Sales of services(Fig. 3, document Operation).


A corresponding reversal entry is automatically entered into the Sales VAT register indicating the following values:

  • in the Additional sheet entry column – “No”;
  • in the Adjusted period column - no value;
  • in the Amount excluding VAT column – “–80,000.00”;
  • in the VAT column – “–14,400.00”.

Since the cancellation of a registration entry for an erroneously issued invoice must be made in an additional sheet of the sales book during the period of service provision, i.e., the third quarter of 2015, it is necessary to make an adjustment to the VAT Sales register entries:

  • in the Additional sheet entry column - replace the value with Yes;
  • in the Adjusted period column - indicate any date of the third quarter of 2015, for example, 09/30/2015.

After recording the Transaction document, a cancellation record for the erroneously issued invoice will be made in the additional sheet of the sales book for the third quarter of 2015 - see table. 2.


It should be noted that an erroneously issued invoice itself cannot be canceled (withdrawn, destroyed). According to the Federal Tax Service of Russia, establishing a mechanism for canceling invoices is inappropriate, since if an erroneously issued invoice is not registered in the sales book, then it is not accepted for accounting (letter of the Federal Tax Service of Russia dated April 30, 2015 No. BS-18-6/499@) .

When making a decision to submit an updated VAT tax return for the third quarter of 2015, it should be borne in mind that such an updated return will include the same sections as the primary return (clause 2 of the Procedure for filling out a tax return). VAT, 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 VAT return will indicate the adjustment number “1” and the signature date “10/27/2015”.

In section 3 of the updated tax return, line 010 will reflect the reduced tax base and the amount of calculated tax (Fig. 4).


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. Since there was no such information in the primary declaration, the Previously submitted information line will be marked as Irrelevant, which corresponds to the relevance attribute “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 tax return for VAT).

Since no changes were made to the sales book itself, the information from section 9 does not need to be re-uploaded to the tax office, for which it is enough to set a check mark in the Previously submitted information line in the Relevant field, which corresponds to the relevance sign of “1” and means that the information presented by the taxpayer previously to the tax authority, are current, reliable, cannot be changed and are not submitted to the tax authority (clause 47.2 of the Procedure for filling out a VAT return).

Canceling a purchase ledger entry

When corrections are made to an issued invoice after the end of the tax period, the registration of the corrected invoice and the cancellation of the entry on the original invoice are made in an additional sheet of the sales book for the tax period in which the invoice was registered before the corrections were made to it (clause 3, clause 11 of the Rules for maintaining the sales book, approved by Resolution No. 1137). Upon receipt of a corrected invoice after the end of the current tax period, the entry on the invoice is canceled in an additional sheet of the purchase book for the tax period in which the invoice was registered before the corrections were made to it (clause 4 of the Rules for maintaining the purchase book, approved. Resolution No. 1137).

Despite the fact that these norms of Decree No. 1137 relate the procedure for correcting the sales book and (or) the purchase book only to the introduction of corrections in invoices, the use of additional sheets of the purchase book and (or) the sales book is prescribed in relation to any changes to the sales book and ( or) purchase books for expired tax periods (letters of the Federal Tax Service of Russia dated 09/06/2006 No. MM-6-03/896@, dated 04/30/2015 No. BS-18-6/499@).

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, clause 6 of the Rules for filling out an additional sheet of the purchase book). At the same time, in addition to those sections that were previously submitted to the tax authority, the updated tax return includes, respectively, Appendix 1 to Section 8 and (or) Appendix 1 to Section 9 (clause 2 of the Procedure for filling out a VAT tax return, approved by order of the Federal Tax Service Russia dated October 29, 2014 No. ММВ-7-3/558@).

The accountant decided to correct the accounting and tax data, as well as submit an updated VAT return for the third quarter of 2015. How to reflect the service provided in accounting The provision of an advertising service to the buyer of Clothes and Shoes LLC in the 1C: Accounting 8 program (rev. 3.0) is registered using the document Sales (act, invoice) with the transaction type Services (act) (section Sales, subsection - Sales, hyperlink Sales (acts, invoices). After posting the document, the following entries are entered into the accounting register: Debit 62.01 Credit 90.01.1 - for the cost of the advertising service provided; Debit 90.03 Credit 68.02 - for the amount of accrued VAT in the Sales register. An entry with the type of movement Receipt for the sales book, reflecting the accrual of VAT at a rate of 18%. The corresponding entry about the cost of the advertising service provided is also entered in the Sales of services register.

How to properly cancel an invoice?

But the taxpayer has the right to recalculate the tax base and the amount of tax liabilities even during the period when errors are identified. This is possible in two cases:

  • if it is impossible to determine the period of commission of these errors (distortions);
  • if such errors (distortions) led to excessive payment of tax (paragraph 2, paragraph 1, article 54 of the Tax Code of the Russian Federation).

But when applying these standards, the following features must be taken into account:

  • the norm of paragraph 1 of Article 54 of the Tax Code of the Russian Federation does not apply to errors that were made due to incorrect reflection of tax deductions. This is due to the fact that by using tax deductions the taxpayer reduces the amount of tax already calculated from the tax base (clause


    1 tbsp.

Adjustment or corrected invoice in 2018: how not to miss?

Resolution No. 1137, upon receipt of a corrected invoice after the end of the current tax period, the entry on the invoice is canceled in an additional sheet of the purchase book for the tax period in which the invoice was registered before the corrections were made to it (clause 4 of the Bookkeeping Rules purchases, approved by Resolution No. 1137). Despite the fact that these norms of Resolution No. 1137 relate the procedure for correcting the sales book and (or) purchase book only to the introduction of corrections in invoices, the use of additional sheets of the purchase book and (or) sales book is prescribed in relation to any changes to the sales book and ( or) purchase books for expired tax periods (letters of the Federal Tax Service of Russia dated 09/06/2006 No. MM-6-03/, dated 04/30/2015 No. BS-18-6/). The data from such additional sheets is used to make changes to the VAT tax return (clause

How to register a corrected invoice for a previous period?

The difference between nil and canceled invoices is the tax implications. So, if you register a zero invoice in the book of purchases or sales, there will be no consequences for the merchant; in the case of a canceled invoice, not everything is so simple... Why cancel an invoice? Everyone makes mistakes, so errors in work sometimes occur.


An absent-minded accountant may issue an invoice to the wrong buyer or make a mistake in his details. In any case, errors need to be corrected, but this is not always done in the same way. For example, the original invoice contains information that does not correspond to reality, and this requires adjustments.

On cancellation of invoices (milenina n.v.)

Attention

Add to favoritesSend by email How to cancel an invoice? This question arises when an invoice to a counterparty is issued in error or requires replacement. We will tell you in our article what you need to do in such situations to avoid tax consequences and not let your counterparties down. Canceled and zero invoice - what is the difference? Why cancel an invoice How to correctly cancel an invoice to a seller Cancellation of an invoice by a buyer Results Canceled and zero invoice - what is the difference? A zero invoice can be issued by merchants if they do not apply VAT (for example, “simplified”), at the request of the counterparty.


However, the Tax Code does not provide for the obligation to issue zero invoices for them. Read more about VAT under the simplified tax system in the material “VAT under the simplified tax system: in what cases should I pay and how to take into account the tax in 2017-2018?”

April 12, 2018invoices “from the past”: disputes about deadlines

If the erroneous invoice was discovered after the end of the third quarter, the accountant of Romashka LLC would have to draw up an additional sheet of the sales book and register the erroneously issued invoice in it (with a minus sign), then reflect the invoice addressed to LLC " Spikelet" for the same amount (clause 3 of the rules for filling out the sales book). At the same time, the total sales amounts of Romashka LLC would remain unchanged and the need for an updated declaration would not arise (clause 1 of Article 81 of the Tax Code of the Russian Federation, clause 2 of Appendix 2 to the order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ ). However, in the situation under consideration, the data presented by Romashka LLC in Appendix 9 to the VAT return for the 3rd quarter will be incorrect and the tax authorities, if an error is discovered, will require an explanation (clause.
3 tbsp. 88 Tax Code of the Russian Federation).

Deleting an erroneous receipt document in 1c:accounting 8

Info

Despite the fact that these norms of Decree No. 1137 relate the procedure for correcting the sales book and (or) the purchase book only to the introduction of corrections in invoices, the use of additional sheets of the purchase book and (or) the sales book is prescribed in relation to any changes to the sales book and ( or) purchase books for expired tax periods (letters of the Federal Tax Service of Russia dated 09/06/2006 No. MM-6-03/, dated 04/30/2015 No. BS-18-6/). 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, clause 6 of the Rules for filling out an additional sheet of the purchase book). At the same time, in addition to those sections that were previously submitted to the tax authority, the updated tax return includes, respectively, Appendix 1 to Section 8 and (or) Appendix 1 to Section 9 (clause

To do this, the program should generate two Transaction documents relating to different periods:

  • dated September 2015 - only for adjusting tax accounting data for income tax;
  • with the type of Reversal of a document dated February 2016 - to adjust accounting data and tax accounting data for VAT.

When creating an Operation entered manually in September 2015 (Fig. 5), you need to enter two entries into special resources for tax accounting purposes: REVERSE Amount NU Dt 90.02.1 Amount NU Kt 76.K

  • for the amount of erroneously reflected direct costs;

Amount of NU Dt 90.09 Amount of NU Kt 99.01.1

  • the amount of the financial result obtained as a result of corrections made to tax accounting.

In this case, permanent and temporary differences are not reflected. Rice. 2.
The question immediately arises: how to cancel an invoice and are there other ways to correct it? Cases when cancellation can be avoided, although the original invoice requires adjustments, are listed in clause 5.2 of Art. 169 of the Tax Code of the Russian Federation. This happens, for example, when the cost of goods (work, services) changes due to an adjustment in their price or quantity. In this case, there are no questions about how to cancel the invoice, since the change in the tax obligations of the buyer and seller will be reflected in the books of purchases and sales based on the adjustment invoice.


It is important to remember that it does not replace the original invoice, but only makes adjustments to it, that is, the existence of an adjustment invoice is possible only together with the original one.

Q3 2015, it is necessary to make an adjustment to the Sales VAT register entries:

  • in the Additional sheet entry column - replace the value with Yes;
  • in the Adjusted period column - indicate any date of the third quarter of 2015, for example, 09/30/2015.

After recording the Transaction document, a cancellation record for the erroneously issued invoice will be made in the additional sheet of the sales book for the third quarter of 2015 - see table. 2. Table 2 It should be noted that the erroneously issued invoice itself is not subject to cancellation (withdrawal, destruction). According to the Federal Tax Service of Russia, establishing a mechanism for canceling invoices is inappropriate, since if an erroneously issued invoice is not registered in the sales book, then it is not accepted for accounting (letter of the Federal Tax Service of Russia dated April 30, 2015 No. BS-18-6/

The following actions must be performed:

Rationale

The law does not define the procedure for cancellation. At the same time, the need to cancel an invoice arises in practice quite often.

For example, the contractor sent the customer a certificate of completion and issued an invoice in March. But the customer did not accept the work performed and demanded that the deficiencies be eliminated. The customer signed the deed in November.

In the above situation, the invoice issued in March is not issued correctly. The invoice should be issued only in November, after the customer has accepted the work.

Such an incorrectly issued invoice should be cancelled. But, as I already noted, the procedure for canceling an invoice has not been established. Thus, the Decree of the Government of the Russian Federation dated December 26, 2011 N 1137 approved the Forms and rules for filling out (maintaining) documents used in calculations of value added tax. This document defines the procedure for correcting an invoice. However, when correcting an invoice, its number or date cannot be changed. Accordingly, in the situation under consideration, correction of the invoice is impossible.

The same document talks about the cancellation of entries in the sales book and purchase book. But you must agree. that this is not the same thing as canceling an invoice.

As a result, we can talk about the established practice of using invoice cancellation, which is accepted by tax authorities.

1) The seller must provide written notice to the buyer that he is canceling the invoice.

This written document should indicate which invoice is being canceled (number, date), under which agreement.

The written communication states that the invoice was issued in error and that the seller has removed the invoice from the sales ledger. It must be explicitly stated that the seller recommends that this purchase ledger invoice be excluded.

2) The seller records the cancellation of the invoice in the sales ledger

The procedure for correcting the sales book as a whole is described in Appendix 5 to Decree of the Government of the Russian Federation of December 26, 2011 N 1137.

If an invoice is canceled before the end of the tax period, then this invoice is recorded again with a minus sign in the sales ledger.

If an invoice is canceled after the end of the tax period, then this invoice is recorded on an additional sheet in the sales book for the period in which the erroneous invoice was issued.

3) The buyer registers the invoice cancellation in the purchase ledger

If an invoice is canceled before the end of the tax period, then this invoice is recorded again with a minus sign in the purchase ledger.

If an invoice is canceled after the end of the tax period, then this invoice is recorded on an additional sheet in the purchase book for the period in which the erroneous invoice was issued.

After this, the taxpayer must submit an amended tax return that reflects the above changes.

The Federal Tax Service of the Russian Federation confirms the legality of the above procedure for canceling an invoice (Letter of the Federal Tax Service of the Russian Federation dated April 30, 2015 N BS-18-6/499@). Moreover, in this letter, the Federal Tax Service of the Russian Federation indicated that it considers it inappropriate to establish the procedure for canceling an invoice in legislation, since it does not see any problems with using cancellation in practice.

Additionally

A document that serves as the basis for the buyer to accept the VAT amounts presented by the seller for deduction.