According to the rules of the Tax Code, an adjustment invoice is issued when the value of previously shipped goods (work performed, services rendered) or transferred property rights changes. A change in value, for example, is possible in cases established by paragraph 3 of Article 168 of the Tax Code. For such cases, the Tax Code enshrined the concept of "adjustment invoice".
A change in the value of previously shipped goods (work performed, services rendered) or transferred property rights is possible in the following cases:
Changes in the price (tariff) after the shipment of goods (performance of work, provision of services);
clarification of the quantity (volume) of shipped goods (work performed, services rendered), property rights.
If the change in value occurred within five calendar days from the date of shipment of the goods and before the issuance of the invoice, then you can issue a regular invoice, and not an adjustment one (letter of the Ministry of Finance No. 03-07-РЗ / 29089).
Before drawing up an adjustment invoice, the seller must notify the buyer of a change in the value or quantity of goods shipped and receive from him a document confirming the buyer's consent and the fact of his notification of a change in the terms of the transaction. This may be a relevant contract, agreement or any primary document. If there is no such document, then neither the seller nor the buyer will have the right to deduct VAT on the basis of an adjustment invoice (clause 13, article 171, clause 10, article 172 of the Tax Code of the Russian Federation).
The seller must issue a corrective invoice no later than five calendar days from the date of drawing up a document confirming the consent (notification) of the buyer about the change in the cost of shipped goods.
If a document confirming the buyer's consent to change the cost of shipped goods (work performed, services rendered) is received by mail, then the seller must issue a corrective invoice within five calendar days from the date of receipt of such a document. Confirmation of the date of receipt may be an envelope stamped on it by the post office through which it was delivered (letter of the Ministry of Finance of the Russian Federation No. 03-07-09 / 168).
It is not possible to correct errors identified in previously drawn up invoices using corrective invoices. In this case, corrections are made to the previously issued invoice.
Single adjustment invoice
The seller has the right to issue a single corrective invoice for previously issued two or more invoices (clause 5.2 of article 169 of the Tax Code of the Russian Federation as amended by Federal Law No. 39-FZ).
Since the name, address and TIN of the buyer, and not the buyers, are indicated in the corrective invoice, a single corrective document is drawn up only in relation to invoices issued to the same buyer (clause 3, clause 5.2, article 169 of the Tax Code of the Russian Federation) . At the same time, it is possible to indicate the total number of goods (works, services), property rights that have the same name (description) and price (tariff) in invoices, for which a single adjustment invoice is drawn up (letter of the Ministry of Finance of Russia No. 03-07-15 /44970).
In a single adjustment invoice, it is necessary to indicate, in particular:
Serial numbers and dates of compilation of all invoices for which a single adjustment invoice is drawn up (clause 2, clause 5.2, article 169 of the Tax Code of the Russian Federation);
the quantity of goods (works, services) for all invoices before and after the quantity was specified (clause 5, clause 5.2, article 169 of the Tax Code of the Russian Federation);
the cost of the entire quantity of goods (works, services) on all invoices without VAT and with VAT before and after the changes made (clauses 8, 12, clause 5.2, article 169 of the Tax Code of the Russian Federation);
the difference between the indicators of invoices before and after the change in the cost of shipped goods (work performed, services rendered) (clause 13 clause 5.2 article 169 of the Tax Code of the Russian Federation).
Adjustment invoice for sorting
It may happen that the buyer, having received a batch of goods, reveals a sorting. That is, a simultaneous surplus and shortage of goods of the same name, but of a different grade. And, as a result, it detects a product that is not specified in the invoice, which it received from the seller. In such a situation, the Ministry of Finance of Russia, in letter No. 03-07-09 / 13813, proposes to proceed as follows.
According to the rules for filling out an adjustment invoice, column 1 of this document reflects the name of the shipped goods, which is indicated in column 1 of the original invoice (paragraph “a”, paragraph 2 of the Rules for filling out an adjustment invoice, approved by Decree of the Government of the Russian Federation No. 1137).
Therefore, if the buyer discovered a re-grading, as a result of which he received goods that were not reflected in the invoice, then the seller does not need to issue him an adjustment document. After all, when sorting, it is not the cost of previously shipped goods that changes, but their quantity.
In this case, the seller of the goods, who allowed the regrading, must make the necessary corrections to the original invoice issued upon shipment (paragraph 2, clause 7 of the Rules for filling in invoices approved by Decree of the Government of the Russian Federation No. 1137). To do this, he must issue a new (corrected) copy of this document.
Registration of adjustment invoices by the seller
Adjustment invoices issued by sellers with a decrease in the value of shipped goods are recorded by them in the purchase book (clause 13, article 171 of the Tax Code of the Russian Federation). Columns of the purchase book 5, 6, 15 and 16 are filled in based on the data of the adjustment invoice.
Based on the adjustment invoice, the seller deducts the difference between the VAT amount on the original invoice and the new (lower) tax amount. The seller can declare a deduction within three years from the date of drawing up the corrective invoice (clause 10, article 172 of the Tax Code of the Russian Federation). He does not need to submit an updated VAT return for the period when the shipment took place.
The payment of a premium to the buyer for the fulfillment of certain conditions of the supply agreement (including for the purchase of a certain volume of goods, works or services) does not reduce the cost of the shipped goods (works performed, services rendered). The buyer also does not reduce the amount of VAT previously accepted for deduction.
The exception is cases where a reduction in the cost of shipped goods (work performed, services rendered) by the amount of the premium paid (incentive payment) is provided for by the supply contract (clause 2.1 of article 154 of the Tax Code of the Russian Federation as amended by Federal Law No. 39-FZ).
Thus, if it is not established in the supply contract that in the event of a premium being granted, the cost of shipped goods (work performed, services rendered) changes, then:
The seller will not be entitled to reduce the tax base for VAT by the specified premium;
the buyer will not need to adjust the tax deductions.
If a reduction in the cost of shipped goods (work performed, services rendered) by the amount of the premium paid is provided for by the supply contract, then:
The seller will be able to reduce his tax liability for VAT;
the buyer will need to reduce the tax deductions.
If the value of the shipped goods increases, the seller must also issue an adjustment invoice to the buyer.
If the adjustment invoice is issued in the same quarter in which the shipment occurred, the seller records it in the sales book of the same quarter. At the same time, columns of the sales book 5, 6, 13a, 13b, 14, 15, 16, 17, 18 and 19 are filled in based on the data of the corrective invoice.
If shipment and adjustment of shipment are made in different quarters, then the seller will register the adjustment invoice in the sales book for the period in which the documents that are the basis for issuing adjustment invoices (agreement, agreement, other primary document confirming the buyer's consent) were drawn up and the fact of his notification of a change in the terms of the transaction). This rule is established by paragraph 10 of Article 154 of the Tax Code.
Registration of adjustment invoices by the buyer
When the value of purchased goods decreases, the buyer must register an adjustment invoice or source document (for example, an invoice with a discount) in the sales book.
This must be done in the quarter when the “primary” with the new cost of the goods or the corrective invoice is received from the seller (depending on what happens first). At the same time, columns of the sales book 5, 6, 13a, 13b, 14, 15, 16, 17, 18 and 19 are filled in based on the data of the corrective invoice.
Thus, the buyer recovers part of the VAT previously accepted for deduction.
Submit an updated declaration for the period when the goods were registered, and he does not need to pay penalties.
Adjustment invoices received by buyers with an increase in the cost of shipped goods are recorded by them in the purchase book (clause 13, article 171 of the Tax Code of the Russian Federation). Columns of the purchase book 2b, 2c, 7, 8a, 8b, 9a and 9b are filled in based on the data of the adjustment invoice.
Based on the adjustment invoice, the buyer deducts the difference between the new (higher) VAT amount and the tax amount in the original invoice.
The buyer can claim the deduction within three years from the date of drawing up the corrective invoice by the seller (clause 10, article 172 of the Tax Code of the Russian Federation). It is not necessary to submit an amended VAT return for the period when the goods were registered.
Adjustment invoice form
The requirements for a corrective invoice are established by paragraph 5.2 of Article 169 of the Tax Code. Its form and filling procedure are approved by Decree of the Government of the Russian Federation No. 1137. The format for compiling this document in electronic form is established by order of the Federal Tax Service of Russia No. ММВ-7-6 / [email protected]
Re-adjustment invoice
A corrective invoice is drawn up for the difference between the indicators before and after the change in the cost of shipped goods (work performed, services rendered), property rights transferred.
Therefore, if the shipping cost changes again, the seller must issue a new adjustment invoice. In it, it reflects the relevant data from the previous adjustment invoice.
That is, in line A (before the change) of the repeated adjustment invoice, the information reflected in line B (after the change) of the previous adjustment invoice is transferred.
In this regard, line 1b of the adjustment invoice should reflect the number and date of the first adjustment invoice, to which the second adjustment invoice is drawn up. Such explanations were given by the Ministry of Finance of Russia in letter No. 03-07-09 / 30177.
If the company indicates in line 1b of the second adjustment invoice the number and date of the primary invoice (instead of the number and date of the first adjustment document), then this will not be grounds for refusing to accept VAT amounts for deduction, since it does not interfere with identification (para. 2 clause 2 article 169 of the Tax Code of the Russian Federation):
Seller, buyer of goods (works, services), property rights,
name of goods (works, services), property rights,
their cost,
tax rate,
the amount of tax charged to the buyer.
In letter No. ED-4-3/ [email protected] this drew the attention of the taxpayers of the Federal Tax Service of Russia.
Federal Law No. 245-FZ of July 19, 2011 amended the Tax Code of the Russian Federation (hereinafter referred to as the RF Tax Code). We want to draw your attention to an innovation that concerns the establishment of an order in connection with a change in the cost of shipped goods. Thus, the dispute about the legitimacy of issuing "negative" invoices, when in practice there is a need to correct previously issued invoices, has been put to an end. Such a situation may arise when providing a discount on the shipped goods, with a partial return of the goods, in the direction of increasing or decreasing the cost. The taxpayer may also face such a problem in the case of settlements under contracts in conventional units. What should he do in this situation?
Negative invoices
I would like to remind the reader that today the Ministry of Finance of Russia adheres to a completely definite point of view, which is that negative indicators are not provided for in the invoices of the Tax Code of the Russian Federation. Such clarification can be seen in a recent letter from the finance department.
Document fragment. Paragraphs 5, 6 Letters of the Ministry of Finance of the Russian Federation dated 11.01.2011 N 03-03-06 / 1/2
In the event that the remuneration of the trustee under the trust management agreement at the end of the year will exceed or vice versa be less than the amount that the organization took into account in income at the end of reporting periods, then the organization can take into account the difference in the current reporting (tax) period in income or expenses, respectively. .. Issuance of negative invoices by the norms of Ch. 21 of the Tax Code of the Russian Federation is not provided.
A similar opinion is expressed in the Letters of the Ministry of Finance of Russia dated 07/01/2010 N 03-07-11/278, dated 08/02/2010 N 03-07-09/41, dated 04/24/2010 N 03-07-11/38.
As you can see, until October 01, 2011, when the provisions of the Federal Law of July 19, 2011 N 245-FZ (hereinafter - Law N 245-FZ) come into force, according to the financial authority, the concept of "negative" invoices does not exist.
At the same time, arbitration courts recognized that there was no prohibition on drawing up negative invoices.
Arbitrage practice. Decree of the Federal Antimonopoly Service of the Volga District of February 10, 2010 N A55-15001 / 2009
... The inspection indicated that the Company in the sales book ... reflected an invoice ... which was issued in connection with the adjustment of the cost of goods sold, that is, the invoice was issued with a minus sign. The tax authority believes that the issuance of a negative invoice is not allowed by the Code, the procedure for accepting VAT for deduction in case of a change in the price of goods after its sale is not provided.
The courts established that a sales contract was concluded between the seller and the buyer ... on the basis of which the applicant sold the goods by issuing an invoice to the buyer. Additional ... to the contract of sale ... the parties determined the cost ... in connection with which the applicant issued an invoice to the buyer ... correcting the cost of the goods sold downward.
The provisions of Art. 424 of the Civil Code of the Russian Federation do not limit the possibility of changing the price of goods after the conclusion of the contract, and setting a negative indicator also does not violate the norms of tax legislation.
Providing a discount changes the tax base for VAT, which, in accordance with paragraph 1 of Art. 40 and paragraph 1 of Art. 154 of the Tax Code of the Russian Federation is calculated on the basis of prices determined by agreement of the parties.
In view of the foregoing, it is correct that the courts conclude that the inclusion by the tax authority in the tax base of ... the funds actually not received by the applicant ... and the additional charge to him in connection with this amount of VAT ... does not comply with the provisions of Art. 154 of the Tax Code of the Russian Federation.
Today's discounts and invoice
Once again, let us turn to the situation when the buyer is given a retroactive discount for goods already shipped, for example, for the achievement of certain indicators by the buyer. How does the financial department consider this situation today in relation to issuing invoices and accepting VAT amounts for deduction on them?
The Ministry of Finance of Russia believes that in this case, the price of the goods is being revised retroactively. And the buyer must adjust the amount of deductions, and the supplier - the VAT tax base for the tax period in which the sale of goods is reflected (Letter of the Ministry of Finance of Russia of November 13, 2010 N 03-07-11 / 436 and Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of December 22, 2009 N 11175/09 in case N A44-109/2008).
Accordingly, it is necessary to correct primary documents, invoices.
At the same time, the procedure for making corrections to invoices when the cost of goods changes should be carried out in accordance with the procedure set forth in clause 29 of the Rules for maintaining accounting logs of received and issued invoices, purchase books and sales books when calculating value added tax, approved Decree of the Government of the Russian Federation of December 2, 2000 N 914 (hereinafter referred to as the Rules).
The seller of goods, in turn, makes changes to the sales book in the manner prescribed by paragraph 16 of the Rules, and must submit to the tax authority at the place of registration a corrective tax return for the tax period in respect of which he made changes to the sales book .
The buyer will have to make appropriate changes to the purchase book in the manner specified in clause 7 of the Rules and submit to the tax authority at the place of registration a corrective tax return for the tax period in which the corresponding VAT amounts were previously accepted from the received goods.
In this regard, the Letter of the Ministry of Finance of Russia dated 08.20.2010 N 03-07-11 / 359 is interesting. It notes the following. In accordance with the current procedure for the application of invoices, when changing the prices of previously performed work, the invoices issued by the contractor when transferring the results of the work performed must be corrected in the manner prescribed by clause 29 of the Rules.
Invoicing by the amount of the difference between the cost of the work indicated in the invoice issued by the contractor upon the transfer of the results of the work performed, and the cost of these works, calculated after the change in the price of these works, The tax code of the Russian Federation does not provide.
As you can see, the adjustment procedure described above for calculating VAT leads to an increase in document flow and, most unpleasantly, to the payment of penalties by the buyer, since he has the right to deduct the amount of VAT on the corrected invoice in the period of its receipt.
Such explanations are given by the financial department in numerous letters and, in particular, in a recent letter.
Document fragment.
Paragraph 5 Letters of the Ministry of Finance of the Russian Federation dated July 26, 2011 N 03-07-11 / 196
In accordance with the current procedure for applying value added tax, when the seller makes changes to the invoice, the corrected invoice is registered by the buyer in the purchase book, and, accordingly, the amounts of value added tax are presented by the buyer for deduction in the tax period in which the corrected invoice - invoice received, while observing other conditions provided for in Ch. 21 of the Tax Code of the Russian Federation.
But at the same time, if you carefully consider the situation, the provision of a discount is already another operation that arose in the period of the discount, and not in the period of shipment, when all operations were brought into line with the requirements of the current legislation. As a result, an amended declaration is not required. The buyer needs to restore the VAT amount corresponding to the discount amount in the period of receipt of the corrected invoice. This point of view is set out in the Decree of the Federal Antimonopoly Service of the Moscow District.
Arbitrage practice.
Decree of the Federal Antimonopoly Service of the Moscow District dated August 4, 2010 N KA-A40 / 8305-10 in case N A40-151164 / 09-33-1173
...When determining the tax base for VAT, the amount of revenue is to be determined taking into account discounts.
... The applicant calculated the tax base for VAT in accordance with the norms of the Tax Code of the Russian Federation, the provision of discounts in accounting for the purpose of calculating VAT was reflected in the period in which the grounds for their provision arose, and the possibility of changing the cost of products sold under certain circumstances is provided for by contracts.
...The courts found unreasonable the requirements of the inspectorate on the need to make changes to the invoices issued during the shipment of goods, and to submit an updated tax return for the corresponding tax period.
The court of cassation considers such a conclusion of the court to be correct, since the invoices issued upon shipment did not contain errors or distortions of information.
In this regard, there were no grounds for submitting an amended tax return (Article 81 of the Tax Code of the Russian Federation).
And here again the question arises about issuing "negative" invoices for the amount of the discount, which we spoke about earlier, and the impossibility of the existence, according to the Russian Ministry of Finance, of such invoices today.
But everything changes from 10/01/2011, with the entry into force of the provisions of Law N 245-FZ and the introduction of corrective invoices.
So what are adjustment invoices and how can they be applied?
Correction invoice
Concept " corrective invoice"appeared in Chapter 21 of the Tax Code of the Russian Federation from 01.10.2011.
When the value of the shipped goods (works performed, services rendered), transferred property rights (hereinafter referred to as the shipped goods) changes, the seller issues an adjustment invoice to the buyer. This happens in cases (clause 3 of article 168 of the Tax Code of the Russian Federation):
- price or tariff changes;
- clarification of the quantity (volume) of shipped goods.
Before issuing a corrective invoice, the seller must notify the buyer of the change in the value of the shipped goods. This can be the documents: contract, agreement, other primary document confirming the consent of the buyer. Only if such a document is available, is it possible for the seller or buyer to make a tax deduction of VAT amounts on the basis of an adjustment invoice (clause 13, article 171 and clause 10, article 172 of the Tax Code of the Russian Federation).
This invoice is issued by the seller no later than five days from the date of drawing up a document confirming the fact of the consent (notification) of the buyer to change the cost of shipped goods.
An important point is the mandatory details of the adjustment invoice. They are named in Art. 169 of the Tax Code of the Russian Federation. They are, in particular:
- name "adjustment invoice";
- the serial number and date of the invoice, according to which the value of the shipped goods changes;
- names, addresses and identification numbers of the taxpayer and the buyer;
- the name of the goods and the unit of measurement, if it is possible to indicate it, according to which the price (tariff) is changed or the quantity (volume) is specified;
- quantity (volume) of shipped goods before and after its clarification;
- currency name;
- price (tariff) per unit of measurement (if it is possible to indicate it) excluding VAT before and after the change, and in the case of state regulated prices (tariffs) that include tax;
- the cost of the entire quantity of goods according to the invoice without VAT before and after the changes made;
- the amount of excise tax on excisable goods;
- tax rate;
- the amount of tax determined on the basis of the applicable tax rates before and after the change in the cost of shipped goods;
- the cost of the entire quantity of shipped goods according to the invoice, taking into account the amount of VAT before and after the change in the cost of shipped goods;
- the difference between the indicators of the invoice, according to which the change in the cost of shipped goods is carried out, and the indicators calculated after the change in their value.
Note. If the value of shipped goods decreases, then the difference between the tax amounts calculated before and after their change is indicated with a negative sign.
Here you have legalized " negative invoices"!
It can be seen from the above that the required details of the adjustment invoice are different from the details provided during shipment or prepayment.
According to paragraph 8 of Art. 169 of the Tax Code of the Russian Federation, the form of the invoice is approved by the Government of the Russian Federation. This document is currently the Rules.
With the introduction of amendments to Art. 169 of the Tax Code of the Russian Federation concerning the new invoice form, it will be necessary to make changes to this document, namely, the need to approve the form of the corrective invoice and the procedure for filling it out.
From 10/01/2011, from the moment the changes come into force, it will be necessary to apply an adjustment invoice, regardless of the adoption of its form by the Government of the Russian Federation.
But at the same time, you can use the form of an invoice for shipment with the addition of additional details.
According to the official position, additional details are not considered as a violation of the requirements of Art. 169 of the Tax Code of the Russian Federation.
The Letter of the Ministry of Finance of Russia dated 11.01.2011 N 03-07-08/03 states that the Tax Code of the Russian Federation does not prohibit additional information from being indicated in invoices. A similar point of view is stated in the Letters of the Ministry of Finance of Russia dated February 7, 2011 N 03-07-09 / 04, dated April 23, 2010 N 03-07-09 / 26.
In addition, in the amended paragraph 2 of Art. 169 of the Tax Code of the Russian Federation on corrective invoices, it is also said that errors in these invoices that do not prevent the tax authorities from identifying the seller, buyer of goods, the name of the goods, their cost, as well as the tax rate and the amount of tax presented to the buyer during a tax audit, are not grounds for refusing to accept tax amounts for deduction.
It should be noted that issuing an adjustment invoice can be a very time-consuming process. After all, the requirements of the Tax Code for these invoices provide for the need to indicate information for each shipped product, for which there was a change in value, and for each invoice for which there was a change.
What is the procedure for filling out and applying an adjustment invoice when accepting VAT for deduction? Let's look at it below.
The mechanism for accepting VAT for deduction on a corrective invoice
As mentioned above, the value of shipped goods can subsequently both increase and decrease. In either case, the acceptance of VAT amounts for deduction on adjusting invoices from the seller and the buyer will be in a strictly defined order.
So if it happens cost increase of shipped goods, that is, the price and (or) quantity of goods increase, then salesman proceeds as follows.
It takes into account the difference between the value of shipped goods before and after the increase in the tax base of the period when the shipment was made (clause 10, article 154 of the Tax Code of the Russian Federation).
As you can see, if there is an increase in the value of shipped goods in the next tax period, the seller must submit an updated tax return to the tax authority at the place of registration and pay additional tax.
Please note that in this case, penalties are not charged. This rule is established by Art. Art. 11 and 75 of the Tax Code of the Russian Federation.
Buyer, in turn, on the basis of the corrective invoice, deducts the amount of VAT in the amount of the difference between the amount of tax before and after the increase in the cost of goods. This procedure is reflected in paragraph 13 of Art. 171 of the Tax Code of the Russian Federation.
When there is a change value of previously shipped goods to the side decrease(by reducing the quantity and (or) price of the shipped goods), salesman on the basis of the corrective invoice issued to the buyer, accepts the amount of VAT deductible in the amount of the difference between the amount of tax before and after the reduction in the cost of the shipped goods (clause 1, article 169, clause 13, article 171 of the Tax Code of the Russian Federation).
Buyer, in turn, restores VAT amounts to the budget in the amount of the difference between the amount of tax calculated before and after the reduction in the value of the goods (clause 4, clause 3, article 170 of the Tax Code of the Russian Federation).
Restoration of tax amounts is carried out by the buyer in the period:
- receipt of a primary document for a change in the cost of purchased goods in the direction of reduction, or
- adjustment invoice (depending on which period occurred earlier).
Consider the above order with examples.
Let us first consider the case of an increase in the cost of shipped goods as a result of an increase in quantity (volume) and (or) price (tariff).
Of course, it is rare to find a change in the price of the goods previously agreed upon by the contract towards an increase after the shipment of the goods.
But changing the quantity upwards is a common option. In particular, if after shipment, upon acceptance of the goods, it is found that more goods have actually been delivered than indicated in the attached documents.
Recall that in this case it is necessary to draw up a primary document - an act on the established discrepancy in quantity and quality upon acceptance of inventory items of form N TORG-2, approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 N 132. This document is the legal basis for filing a claim supplier or transport organization that delivered the goods.
The act is drawn up based on the results of acceptance by members of the commission and an expert of the organization entrusted with the examination, with the participation of a representative of the supplier and recipient organizations or a representative of the recipient organization with the participation of a competent representative of a disinterested organization.
Let's look at an example.
Example 1
Organization "Supplier" shipped to the organization "Buyer" on September 27, 2011 a consignment of goods under the name "Goods" in the amount of 600 pieces at a price of 118 rubles. per piece, including VAT - 18 rubles. At the same time, invoice No. 127 was issued. Upon acceptance of the goods, it turned out, as evidenced by the Act of Form No. TORG-2, that the actual quantity of goods was 700 pieces. The parties agreed to increase the volume of delivery by signing an agreement on 25.10.2011.
Consider the accounting procedure.
1. On the date of shipment of the goods 09/27/2011, the Supplier issues an invoice to the Buyer, which reflects:
- the cost of the Goods without VAT - 60,000 rubles. ((118 rubles - 18 rubles) x 600 pcs.);
- the amount of VAT equal to 10,800 rubles. (18 rubles x 600 pieces);
- the cost of the Goods with VAT - 70,800 rubles. (118 rubles x 600 pcs.).
2. In the declaration for the 3rd quarter of 2011, the amount of tax in the amount of 10,800 rubles is indicated for payment, which must be paid in three equal installments no later than the 20th day of each month following the declared tax period, in the amount of 3,600 rubles. (10,800 rubles / 3 months).
3. On October 25, 2011, as of the date of signing by the parties of the agreement on changing the scope of supply, the Supplier issued a corrective invoice for N 127k (Appendix 1).
Note:
Appendix 1 provides an option for filling out an adjustment invoice. Please note that the invoice must be named as "adjustment invoice" (clause 1, clause 5.2, article 169 of the Tax Code of the Russian Federation as amended on 01.10.2011). Also, for convenience, it is proposed to assign the letter "K" to the number of the adjustment invoice.
In addition, in paras. 3 p. 5.2 Art. 169 of the new edition of the Tax Code of the Russian Federation, the obligatory requisite is the reflection of "names, addresses and identification numbers of the taxpayer and the buyer."
As we said earlier, the Government of the Russian Federation has not established the accepted form of the adjustment invoice. Therefore, relying on the official position that additional details are not considered as a violation of the requirements of Art. 169 of the Tax Code of the Russian Federation, we will use the invoice form given in the Rules used for the shipment of goods, with additions that do not violate the sequence of the mandatory details of the form (Letter of the Ministry of Finance of Russia dated 04.23.2010 N 03-07-09 / 26).
4. Organization "Supplier" is an additional sheet to the sales book for the III quarter of 2011 in connection with the increase in the volume of supply.
5. Organization "Supplier" submits an updated declaration for the III quarter of 2011, and also pays additional penalties. By the time the agreement was signed, she had been paid 1/3 of the tax, that is, 3,600 rubles, so the amount of the additional payment, excluding penalties, will be 600 rubles. In the next two months, the Supplier will need to pay a monthly VAT amount of 4200 rubles.
6. Organization "Buyer" on the basis of the corrective invoice received from the Seller, will accept the amount of VAT deductible in the amount of 1800 rubles. already in the fourth quarter of 2011.
Now let's consider an example when there is a decrease in the cost of goods due to a decrease in the quantity (volume) and (or) price of the shipped goods.
Quite often, such a situation can be encountered, in particular, when providing discounts to the buyer for achieving certain indicators, as well as partial return of goods, if they do not meet quality requirements, etc.
Example 2
Organization "Supplier" shipped to the organization "Buyer" on September 27, 2011 a consignment of goods with the name "Goods" in the amount of 700 pieces at a price of 177 rubles. per piece, including VAT - 27 rubles. At the same time, invoice No. 127 was issued.
The organization "Buyer" during the year acquired significant volumes of the Goods, therefore, on 10/25/2011, the parties agreed to provide a discount to the Buyer by reducing the price of the goods to 118 rubles. including VAT - 18 rubles. On the same day, the Supplier issued a corrective invoice for N 127k (Appendix 2).
Please note: as noted above, in the event of a decrease in the shipped goods, the corresponding difference between the tax amounts calculated before and after their change, indicated with a negative sign(Clause 5.2, Article 169 of the Tax Code of the Russian Federation).
That is, in this case, we see the long-awaited, legalized "negative invoice" and easing the fate of the taxpayer.
To simplify the example, we will consider only this operation of the Supplier.
Let us now trace the order of accounting in this situation.
1. On the date of shipment (09/27/2011), the Seller issues an invoice with the following indicators:
- the cost of the Goods without VAT is 105,000 rubles. ((177 rubles - 17 rubles) x 700 pcs.);
- the amount of VAT is 18,900 rubles. (27 rubles x 700 pieces);
- the cost of goods with VAT - 123,900 rubles. (177 rubles x 700 rubles).
2. Organization "Buyer" in the declaration for the III quarter of 2011 presents the amount of VAT deductible in the amount of 18,900 rubles.
3. After the parties to the transaction sign an agreement to provide a discount by reducing the price of the goods retroactively, the Buyer receives an adjustment invoice for N 127k dated 10/25/2011 (Appendix N 2).
Almost 6 years have passed since the appearance of such concepts as a corrective and corrected invoice, but accountants are still confused and ask: when it is necessary to issue a corrective invoice, and when corrected. Let's figure it out.
Adjustment invoice: only for reduction?
The concept of "adjustment invoice" appeared in the Tax Code on the basis of the Federal Law of July 19, 2011 N 245-FZ. This law ordered us to exhibit them in the following cases (paragraph “third”, paragraph 1, article 169 of the Tax Code of the Russian Federation):1. When changing the cost of shipped goods (work performed, services rendered), transferred property rights.
For example, the Seller decided to provide a discount to the Buyer due to the large volume of purchased goods, or the quality of services did not suit the Customer and the Contractor agreed to reduce the cost of his services.
2. When changing the quantity (volume) of shipped goods (work performed, services rendered), property rights transferred. For example, part of the goods was not delivered, or was delivered with a defect, and the Buyer does not accept it.
For such a change, you must obtain the consent of your counterparty (clause 3, article 168 of the Tax Code of the Russian Federation, clause 10 of article 172 of the Tax Code of the Russian Federation).
In fact, an adjustment invoice is drawn up if additional information has appeared that simply did not exist at the time of issuing the original invoice.
After all, discounts for the volume of delivery will become known only when the shipment has already taken place. And the fact that the goods came with a marriage or, in general, did not come, will be known only at the time of its receipt.
I especially want to emphasize that, in my opinion, corrective changes are possible only in the direction of REDUCING the total amount of shipment (by reducing the price, or reducing the quantity) and only if there is a WRITTEN CONSENT of the counterparty (agreement, supplementary agreement, act, letter, other document ).
The legislator's logic here is extremely simple. The corrective invoice is drawn up within 5 days from the date of receipt of the written consent of your counterparty (paragraph “third”, paragraph 3 of article 168 of the Tax Code of the Russian Federation). And this period may fall on another tax period. This means that in one tax period the Supplier showed sales for one amount, and in another (later) period he reduced it. There was an overpayment of tax, which is eliminated by the adjustment invoice.
This moment perfectly correlates with the norm of the Tax Code: an error in the amount of tax, leading to an overpayment of tax, can be corrected in another tax period (clause 1, article 81 of the Tax Code of the Russian Federation). It's just that the budget at your expense could be credited for free with this overpayment. And consent is required because if you issue an adjustment invoice without the consent of the counterparty, then disagreements will arise during the automated verification of the VAT Declaration.
In the event of an INCREASE in the price or quantity of the supplied goods (work performed, services rendered), in my opinion, the issuance of a corrective invoice is NOT PROVIDED.
Do you agree with such an unusual expert opinion? Tell us about your practice of applying adjustment invoices in the comments.
If you change the quantity or volume, you must issue a new invoice in the usual way. After all, in fact, it will be an additional supply or a new service (work).
And an increase in the contract price is an increase in tax payable. The legislator is extremely jealous of such things: it is necessary to pass the “clarification” (clause 1 of article 81 of the Tax Code of the Russian Federation). And issue a corrected invoice.
So, what exactly is a corrected invoice?
Corrected invoice
An amended invoice is drawn up in cases where errors were made in the original invoice that prevent the tax authorities from identifying the seller, the buyer, the name of the goods (works, services, property rights), their cost, as well as the tax rate and the amount of tax (paragraph "second" paragraph 2 of article 169 of the Tax Code of the Russian Federation).Those. at the time of issuing the initial invoice, all the necessary information already existed, but it was not correctly reflected in the initial invoice (a technical or arithmetic error was made).
An amended invoice is essentially a new invoice that completely cancels the previous one. Unlike corrective, which complements the original.
The corrected invoice has the same number and the same date as the original invoice. In this case, line 1a indicates the number and date of correction. This is very convenient, because you can immediately see which invoice has been corrected and how many times.
The rest of the lines are filled in as if there was no original invoice: all data is entered again and correctly.
After issuing a corrected invoice, you should definitely check the primary documents (waybills, acts, etc.). It is possible that there are errors there, because from practice, all errors in invoices usually appear precisely because of an incorrectly executed “primary” to this invoice.
The term for issuing a corrected invoice is not regulated. And why should the legislator do this? Correction of the error in the interests of the taxpayer, the tax office simply will not accept this deduction and that's it. In general, an error can be corrected within 3 years from the date of determining the tax base for such an operation. Because it is during this period that the inspection will be able to present you with claims for filling out an invoice. And if this deadline is missed and there are no complaints ...
Separately, I want to note that corrective invoices for the original document can be drawn up repeatedly. After all, the discount may increase, or the goods are shipped in several batches, and it is not immediately possible to identify the entire marriage or underdelivery. The same goes for the corrected invoice.
Also, the corrected invoice can be compiled to the corrective one. Conversely, a corrected invoice can be drawn up for a corrective invoice.
Invoices are evidence of the legitimacy of tax deductions. Information from invoices in the order of receipt is recorded in the registers of issued and received invoices. In a certain sequence, they are placed in the books of purchases and in the books of sales, on the basis of which the amount of VAT is determined. Why do I need a corrective (correctional) document of this type?
What is an adjustment invoice and in what cases is it drawn up
Adjustment invoice - evidence of a change (correction) of the VAT amount in connection with the correction of the amounts in the primary documents. The buyer, on the basis of the corrective invoice, in case of an increase in the amount, deducts VAT from the amount of the increase, in case of a decrease, restores the tax calculated from the amount of the decrease. When the sales amount increases, the seller charges VAT on the amount of the increase, and when it decreases, the seller deducts VAT calculated from the amount of the decrease.
A corrective invoice is issued in three cases:
- when the price changes,
- when changing the quantity
- when changing the price and quantity of goods (services) sold.
The taxpayer has the right to draw up a single corrective invoice for a change in the cost of shipped goods (work performed, services rendered), transferred property rights indicated in two or more invoices drawn up by this taxpayer earlier.
Expert opinion
Maria Bogdanova
More than 6 years experience. Specialization: contract law, labor law, social security law, intellectual property law, civil procedure, protection of the rights of minors, legal psychology
Here are examples of some situations when in 2019 the seller is obliged to issue an adjustment (single adjustment) invoice:
- the buyer is given a discount;
- during the acceptance process, the buyer revealed a shortage or discrepancy in the quality of goods, works, services or property rights and the seller acknowledged this claim;
- the buyer partially returns the goods not accepted for accounting;
- the buyer discovered low-quality goods that he managed to take into account, but does not return them to the seller, but disposes of them on his own, as the parties separately agreed on;
- a buyer who does not pay VAT partially returns the goods;
- goods were shipped to the buyer at preliminary prices, and subsequently they were revised taking into account the prices at which these products were sold to consumers;
- the cost of goods or services is changed by a court decision.
The seller is obliged to issue a corrective invoice within five calendar days from the date when he agrees on the changes with the buyer or notifies him of them. It is necessary to confirm the consent of the buyer or the fact of his notification with primary documents. For example, a contract or a separate agreement. Only if these conditions are met, the VAT indicated in the adjustment invoice can be deducted.
Table 1. Actions of the buyer and seller when correcting the value and their reasons
| Change in the cost of goods (services) sold | Salesman | Buyer | ||
| actions and their reasons | period of action | actions and their reasons | period of action | |
| cost decreased | makes deductions for the difference in tax amounts before and after the reduction (clause 13 of article 171 of the Tax Code of the Russian Federation) | no later than 3 years from the date of drawing up the corrective invoice (clause 10 of article 172 of the Tax Code of the Russian Federation) | restores VAT accepted for deduction by the seller (subparagraph 4 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation) | in the tax period of receipt of the corrective invoice or primary documents on the basis of which it was issued (subparagraph 4 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation) |
| cost increased | charges tax on the difference in tax amounts before and after the reduction (clause 3 of article 168 of the Tax Code of the Russian Federation) | no later than 5 calendar days from the date of signing the documents evidencing the agreement with the buyer of a change in the cost of goods (services) sold (paragraph 3 of Article 168 of the Tax Code of the Russian Federation) | makes tax deductions on the difference in tax amounts before and after the reduction (clause 13 of article 171 of the Tax Code of the Russian Federation) | in the period of receipt of grounds, but no later than 3 years from the date of preparation of the corrective invoice (paragraph 10 of Article 172 of the Tax Code of the Russian Federation) |
Details - adjustment invoices (mandatory information):
- established by paragraph 5.2 of Article 169 of the Tax Code of the Russian Federation:
- name "adjustment invoice";
- numbers and dates: of this invoice, adjusted invoices; previous changes to these documents;
- details of the parties: names, addresses, TIN;
- invoice currency, in which the sales amount is corrected;
- goods (services);
- units of measurement of goods (services);
- quantity of goods (services);
- cost before and after correction: units of goods (prices); all goods (services) without tax; all goods (services) with tax;
- VAT amount: before and after clarification;
- VAT rate;
- excise amount;
- the difference between the values before and after the correction: the sums of the cost of goods (services) sold without VAT; VAT; cost of goods (services) including VAT;
- established by paragraph 6 of Article 169 of the Tax Code of the Russian Federation:
- signatures of the head and chief accountant or other persons whose powers are confirmed by an order or power of attorney of the organization;
- signature of an individual entrepreneur or a person authorized by a power of attorney, with the details of the certificate of state registration of this individual entrepreneur.
Rules for filling out a corrective document
Form and its positions
The form of the corrective invoice and the rules for filling it out are approved by the Government of the Russian Federation. Shown in the photo.
A distinctive feature of the corrective invoice form is that four lines are filled in for each product (service).
- “A (before the change)”, in which the indicators from the changed invoice are recorded.
- "B (after the change)", it indicates the corrected indicators of line "A (before the change)".
- “B (increase)”, here enter the positive differences in the indicators A and B (B - A).
- "D (decrease)", here the negative results of the difference (B - A) are recorded as positive numbers.
The first copy is kept by the buyer, the other - by the seller.
Samples of filling
Adjustment invoices are drawn up and signed by the seller. The diagram shows that the adjustment invoice characterizes goods and services: sold - for the seller, purchased - for the buyer.
All the nuances of preparing an advance report on a business trip:
Example 1. Mayak LLC, located at the address: Leningrad region, Lodeynoye Pole, st. Volodarskogo, d. XX, TIN 4711ХХХХХХ was sold by Vesna LLC, located at the address: Leningrad Region, Lodeynoye Pole, st. Gagarina, d. XX, TIN 4709ХХХХХХ 10 tables. took place on December 20, 2016. The tables were sold for 2,500 rubles apiece. Issued an invoice dated December 20, 2016 No. 229.
Adjustment invoice for depreciation
Is it possible to make changes to the document, in what cases is it required and how to do it
Corrections to adjustment invoices are made by sellers because they sign them.
Correction without compiling a new one
Errors that do not interfere with the identification of participants in the transaction and objects of sale, the cost, rate and amount of tax are corrected in the usual manner. Cross out the incorrect, write the correct. In a free space, they write “corrected to ... believe” and put the date and certify with the signatures of authorized persons with decoding, sealed (if any). For example, the seller in the address indicated "St. Petersburg Region" instead of "Leningrad Region". Having corrected this mistake on 03/20/2017, the seller crossed out the word "St. Petersburg" and wrote "Leningradskaya" on top. In an empty space, he wrote: “I believe the corrected from “Sankt-Peterburgskaya” to “Leningradskaya” on March 20, 2017, next to the signature with the transcript and seal (if any).” Editing must be done on each side's copy. Otherwise, it will be declared illegal.
Correction with the design of new instances
Corrections to corrective invoices drawn up starting from the date of entry into force of Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 on paper or in electronic form are made by the seller (including if there are notifications drawn up by buyers on clarification of corrective invoices in electronic form) by compiling new copies of corrective invoices in accordance with this document. In this case, in a new copy of the corrective invoice, it is not allowed to change the indicators indicated in lines 1 and 1b of the corrective invoice drawn up before the corrections were made to it, and line 1a is filled in, where the serial number of the correction and the date of correction are indicated. The remaining indicators of the new copy of the corrective invoice, including new (initially not filled in) or revised (changed), are indicated in accordance with this document.
Clause 6 of Part II of Appendix No. 2 of Decree of the Government of the Russian Federation of December 26, 2011 N 1137
Changes that do not require correction of primary documents
If the regulatory authorities noticed a typo before the participants in the transaction, then the corrected document will be the best response to the request for clarification.
In the event of a repeated change in the sales amount associated with the correction of the price or quantity, a corrected adjustment invoice is drawn up. Information from lines 1 - 4 is transferred from the previous one, except for 1a. Line "A" is filled with the corresponding data from "B".
In the book of purchases and the book of sales
Adjustment invoices are registered in the "Journal of accounting for received and issued invoices used in the calculation of value added tax".
They are registered in the order of receipt and exposure:
- in part 1 "Issued invoices" of the accounting journal by the date of their issuance.
- in part 2 "Invoices received" of the accounting journal by the date they were received.
A table for linking the information of an adjustment invoice, a purchase book and a sales book.
| Operation | Correction account data | Salesman | Buyer | |||
| Book of purchases | Sales book | Book of purchases | Sales book | |||
| 1 | Reducing the cost of goods | column 8 on the line "Total reduction (sum of lines D)" | in column 16 | box 17, 18 | ||
| in column 15 | 13b | |||||
| box 14, 15 | ||||||
| 2 | Increase in the cost of goods | column 8 on line "Total increase (sum of lines B)" | Box 17, 18 | Box 16 | ||
| 13b | Box 15 | |||||
| column 5: the sum of lines "B (increase)" of the adjustment invoice in terms of the value of sales taxed at the relevant tax rate | box 14, 15 | |||||
| 3 | Increase in foreign currency value | column 9 on the line "Total increase (sum of lines B)" | column 13a, | |||
| 4 | Reduction in foreign currency value | column 9 on the line "Total reduction (sum of lines D)" | box 13a | |||
Accounting in the shopping book
Data is recorded in the purchase book after the right to deductions arises.
Example 6. Increasing the amount of sales. Vesna LLC purchase book for the 1st quarter of 2017.
Entered information from adjustment invoices:
- No. 12 of 01/12/2017 (Photo No. 4): No. 230 of 12/20/2016, -, No. 12 of 01/12/2017, -, Mayak LLC, 4711ХХХХХХ, 8850.00, 1350.00;
- No. 11 dated 01.12.2017 with correction No. 2 dated 03.26.2017 (Photo No. 6): No. 229 dated 12.20.2016, No. 11 dated 01.12.2017, No. 2 dated 03.26.2017, Mayak LLC, 4711ХХХХХХ, 4720.00, 720.00.
Example 7. Reducing the amount of sales. Purchase book of Mayak LLC for the first quarter of 2017
When the sales amount decreases, the same data is entered in the seller's purchase book of the current period, but instead of information about the seller, data about the buyer is entered from lines 3, 3b.
We entered the data of the corrective invoice No. 11 dated 01/12/2017:
- No. 229 dated 12/20/2016,
- No. 11 dated 12.01.2017,
- LLC "Spring"
- 4709ХХХХХХ
- 5900,
- 900,00.
If it is necessary to make changes to the purchase book (after the end of the current tax period), the cancellation of the entry on the invoice, corrective invoice is made in an additional sheet of the purchase book for the tax period in which the invoice, corrective invoice were registered, before making fixes in them.
Decree of the Government of the Russian Federation of December 26, 2011 N 1137 (Appendix 4, clause 4 of part 2)
The sum of the figures in column 16 for the quarter is transferred to the tax return.
Accounting in the sales book
Information of adjustment invoices is entered in the sales book in the period of preparation of documents confirming the fact of a change in value.
The corrective invoice, drawn up with an increase in value, is registered by the seller:
- in the sales book - if it is compiled before the expiration of the tax period;
- in an additional sheet of the sales book - if it is drawn up after the end of the tax period.
Additional sales book sheet
Information was transferred from corrective invoices No. 12 dated 01/12/2017 (Photo No. 4) and No. 11 with correction No. 2 dated 03/26/2016 (Photo No. 6):
- No. 12 of 01/12/2017 (Photo No. 4): No. 230 of 12/20/2016, -, No. 12 of 01/12/2017, -, Vesna LLC, 4709ХХХХХХ, 8850.00, 7500.00, 1350.00;
- No. 11 dated 12.01.2017 with correction No. 2 dated 03.26.2017 (Photo No. 6): No. 229 dated 12.20.2016, No. 11 dated 01.12.2017, No. 2 dated 03.26.2017, Vesna LLC, 4709ХХХХХХ, 4720.00, 4000.00, 720.00.
In what cases is a corrective invoice drawn up?
A corrective invoice is compiled by the supplier (contractor, performer) in cases where:
a) the price (cost) of shipped goods (work performed, services rendered) changes;
b) (and/or) the quantity (volume) of delivered goods (performed work) changes.
A prerequisite for issuing a corrective invoice is the existence of a contract, agreement, other primary document confirming the consent (fact of notification) of the buyer (customer) to change the cost of shipped goods (works, services), transferred property rights.
Adjustment invoice form
According to paragraph 8 of Art. 169 of the Tax Code of the Russian Federation, the form of the corrective invoice is established by the Government of the Russian Federation. Due to the fact that by October 1, 2011 the relevant resolution had not been adopted, the Federal Tax Service recommended the use of an adjustment invoice in the form given in Appendix No. 1 to the letter of the Federal Tax Service of Russia dated September 28, 2011 No. ED-4-3 / [email protected]
At present, the form of the adjustment invoice and the procedure for filling it out are approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.
General rules for filling out an adjustment invoice
It is filled in rubles and kopecks (dollars and cents, euros and euro cents, etc.).
The first copy of the corrective invoice drawn up on paper is issued to the buyer, the second copy remains with the seller.
When an organization draws up an adjustment invoice in electronic form, the indicator "Chief Accountant or other authorized person" is not formed.
Features of filling in the lines and columns of the adjustment invoice are presented in table 1.
Table 1
|
Line 1 (number and date of the adjustment invoice) |
serial number of the adjustment invoice (assigned in general chronological order) |
|
Line 1a (number and date of correction of the adjustment invoice) |
the serial number of the correction made to the correction invoice and the date of making this correction; when compiling a corrective invoice before making corrections to it, a dash is put in this line |
|
Line 1b (number and date of the primary invoice) |
Number and date of the invoice to which the corrective invoice is drawn up; Number and date of correction of the invoice, to which the corrective invoice is drawn up; When specifying the number and date of the invoice (to which the corrective invoice is drawn up) before a correction is made to it, a dash is put in this line instead of the correction number and the correction date |
|
Lines 2, 2a, 2b, 3, 3a, 3b, 4 |
indicate the same data as in the invoice before adjustments |
|
Column 1 |
indicate the same names as in the invoice before adjustments |
|
Lines A and B: columns 2 and 2a, 7 |
|
|
Line A: columns 3, 4, 5, 6, 8.9 |
indicate the same numerical indicators as in the invoice before adjustments |
|
Column 5: line B |
the difference between the indicators indicated in lines A and B of column 5. An indicator that has a negative value is indicated with a positive value |
|
Column 5: line G |
the difference between the indicators indicated in lines A and B of column 5. An indicator that has a positive value is indicated with a positive value |
|
Column 6: line B |
the difference between the indicators indicated in lines A and B of column 6. An indicator that has a negative value is indicated with a positive value; |
|
Column 6: line G |
the difference between the indicators indicated in lines A and B of column 6. An indicator that has a positive value is indicated with a positive value; if on lines A and B it is indicated “without excise tax”, then a dash is put on this line |
|
Column 8: line B |
the difference between the indicators indicated in lines A and B of column 8. An indicator that has a negative value is indicated with a positive value; if on lines A and B it is indicated “without VAT”, then a dash is put on this line |
|
Column 8: line D |
the difference between the indicators indicated in lines A and B of column 8. An indicator that has a positive value is indicated with a positive value; if lines A and B indicate "excluding VAT" - a dash |
|
Column 9: line B |
the difference between the indicators indicated in lines A and B of column 9. An indicator that has a negative value is indicated with a positive value |
|
Column 9: line G |
the difference between the indicators indicated in lines A and B of column 9. An indicator that has a positive value is indicated with a positive value |
Registration of a correction invoice
In the Journal of accounting for received and issued invoices, an adjustment invoice is registered in the following order:
by the Seller in part 1 of the Journal on the date of issue to the buyer;
by the Buyer in part 2 of the Journal on the date of receipt of the invoice from the seller.
The seller registers an adjustment invoice:
a) to increase the cost:
In the Sales Book (if the invoice and the adjustment invoice are issued in the same tax period);
In an additional sheet to the Sales Book in the tax period in which the primary invoice was issued before adjustments (if the adjustment invoice was issued in another tax period);
b) for a reduction in value - in the Purchase Book in the tax period in which the adjustment invoice was issued, subject to the obligatory presence of a primary document confirming the consent (notification) of the buyer to the change in value.
The buyer registers an adjustment invoice:
a) for an increase in value - in the purchase book if there is a primary document confirming the consent (notification) of the buyer to change the cost;
b) for reduction in value - in the sales book on the date of receipt of the invoice. If the buyer received the primary document on the reduction in the cost of the purchased goods (works, services, rights) earlier than the invoice, then he registers the primary document in the sales book.
The corrective invoice is registered in the journal, books of purchases and sales only for the amount of change in the cost of shipped goods (works, services, rights).
In attached files examples of the primary invoice issued in the 1st quarter, and the corrective invoice for a change in the cost of shipped goods due to a decrease in their price, issued in the next tax period are given.
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