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Implementation from the point of view of the organization's accountant. Reversal of the implementation of the previous period Forgot to reflect the implementation of what to do

Wires and cables
25.03.2022

To the question of the Accountant, do not pass by! Can the invoice be taken into account in the following periods after receiving the goods? On what terms? given by the author Neurologist the best answer is that invoices are taken into account when they arrive. so the document dated July 5th may also arrive on December 10th. and personally, as a tax official, I won’t pay attention to such stupidity as a date mismatch in this case

Answer from theosophy[guru]
Looking for an answer to your question, I was very surprised. Previously, I thought that it was necessary to take into account in the period when the goods were received, if, without an invoice, I did not include a deduction in the VAT Declaration, I made a clarification, then after receiving the invoice. I made additional sheets to the Book of purchases. But here's what I read.
Tax deductions are made in the tax period in which invoices are actually received. The date of issue of the invoice in this case does not matter (see letters of the Ministry of Finance of Russia dated 13.06.2007 No. 03-07-11 / 160, dated 06.23.2004 No. 03-03-11 / 107).
In addition, if the supplier delayed issuing the invoice, then after you receive the invoice from the seller, you can deduct VAT in the period in which the seller actually issued the invoice to you, i.e. in current period, and you do not need to file an amended tax return. These conclusions are confirmed by judicial practice (see the decisions of the FAS of the Volga-Vyatka District of June 16, 2008 in case No. A38-4655 / 2007-4-425; FAS of the Volga District of September 18, 2008 in case No. A06-618 / 08; FAS of the Moscow District dated March 26, 2008 No. КА-А40/2149-08 in case No. А40-28756/07-90-146, dated 06/07/2004 No. КА-А41/4545-04).
But I think it's better to ask suppliers to issue an invoice along with the delivery note. The issue is controversial, so as not to have a headache, because they must issue an invoice within 5 days after shipment.


Answer from Ivan Andrukhov[newbie]
in


Answer from SVETLANA KOLPAKOVA[guru]
The invoice gives you the right to refund the paid VAT, since it is the right, and not the obligation, that you can refund the tax in any next tax period, but before the expiration of the 3-year period


Answer from tapping[guru]
If in the same quarter, then put the incoming date and number (according to the journal) and trace. month. If in other quarters, then in order not to bother with the tax, do an extra. sheet to that book of purchases and hand over the clarification.


Answer from Irchik[guru]
If you can prove that the invoice was received later, then you can include it in the purchase book at the time of receipt; if you cannot, then you must take VAT in the period when the invoice was issued and submit a clarification


Answer from Elena[guru]
if you took into account the invoice in the wrong period, it is better to have an envelope with a mail mark on hand that you received this document in the period in which you included it in the purchase book, if there is no such confirmation, the tax authorities can exclude from VAT deductions you will prove your case in court


Answer from Natalya Timofeeva[guru]
Register in the incoming when you received and take into account - this is if in the same tax period. That is, the s / f for September 09 is accepted in November 09. And if the s / f for September 2009 is accepted in January 2010, then refer to 91 accounts in the register in the inbox. You refund VAT in the month of posting, i.e., in January 2010, and for profit - an update for 2009.


Answer from Elena Ledovskikh[guru]
In what period the deduction can be applied, the Tax Code of the Russian Federation does not indicate.
Sometimes taxpayers claim a tax deduction not in the tax period when all conditions are met, but later.
For example, in the first quarter of 2009, the organization received the goods, received an invoice and the relevant primary documents. However, she plans to declare the amount of "input" VAT in the third quarter of 2009.
Can deductions be applied at a later date?
It is not possible to answer this question unambiguously. The courts take different points of view. Let's take a look at these positions.
1. The deduction can be applied later than the right to it arose. This point of view is expressed by the Supreme Arbitration Court of the Russian Federation and some federal courts (see, for example, Resolutions of the FAS of the Moscow District of July 8, 2009 N KA-A41 / 5327-09, FAS of the Ural District of July 29, 2009 N F09-5276 / 09-C2). The Presidium of the Supreme Arbitration Court of the Russian Federation in its Decree of 31.01.2006 N 10807/05 indicated that paragraph 1 of Art. 172 of the Tax Code of the Russian Federation does not contain a ban on presenting VAT for deduction outside the tax period in which such a right arose.
In addition, the courts in a number of cases emphasize that the application of a tax deduction in the subsequent tax period does not entail debt, since non-payment of tax is compensated by overpayment of tax in previous periods when the deduction was not declared (see, for example, Resolutions of the Federal Antimonopoly Service of the West Siberian District dated 10.12. 2008 N Ф04-6902 / 2008 (15728-А67-42) (upheld by the Determination of the Supreme Arbitration Court of the Russian Federation of 04.20.2009 N VAS-3938 / 09), FAS of the Moscow District of 07.14.2009 N KA-A40 / 5553-09, FAS Ural District dated July 15, 2009 N F09-4860 / 09-C3).
Note

2. The deduction cannot be applied later than the right to it has arisen. This position is supported by the tax authorities. They believe that the taxpayer has the right to a deduction only in the period of a one-time fulfillment of the conditions provided for in Art. Art. 171, 172 of the Tax Code of the Russian Federation (see, for example, Letter of the Federal Tax Service of Russia for Moscow dated February 3, 2009 N 16-15 / 8653).
This position is also shared by individual regional courts (see, for example, the Resolutions of the Federal Antimonopoly Service of the North-Western District of November 14, 2008 N A21-6798 / 2007, the Federal Antimonopoly Service of the West Siberian District of June 11, 2008 N F04-2854 / 2008 (4733-A67- 42), Federal Antimonopoly Service of the North Caucasus District dated February 25, 2009 N A53-5999 / 2008-C5-23). In particular, the courts point out that it is illegal to reflect in the VAT return the amounts of tax deductions relating to other tax periods.
Note
You can learn more about the practice of arbitration courts on this position in the Encyclopedia of disputes on VAT.
In any case, it must be remembered that if you decide to declare a deduction not in the period in which you have met all the conditions for its application, disputes with the tax authority await you.
More about this!! ! Letter of the Ministry of Finance of Russia dated 01.10.2009 N 03-07-11 / 244
The Financial Authority explains that VAT deductions can be applied within three years from the end of the tax period in which the tax was paid.


Answer from Maria[newbie]
Good evening!
If I understand correctly, take into account the invoice, that is, present the VAT deductible next. reporting period.
You can show VAT on sch-f. The question is how to do it right.
I think the correct option is to submit an updated VAT Declaration by issuing an additional. sheet to the purchase book for the previous period - an entry in the purchase book is made by the current date indicating which period the deduction refers to. (Oh, you don't want all that, do you?)
Given the requirements of the law that a VAT deduction can only be presented if there is an invoice, then if the invoice is received later and there is confirmation of this fact (for example, an envelope with a stamp, etc.) - you can present VAT for reimbursement in track. period, without specified Decl. For the previous period.
If you show VAT on the invoice for the goods received in the previous period, without issuing an updated Declaration or other reasons, disputes with the IFTS are possible, although there were letters, etc. It largely depends on the position of the IFTS at the time of the check.
What period the VAT deduction belongs to - the IFTS can only determine during the audit. If the IFTS does not accept the deduction for the next. period, then you still have to take into account the deduction in the previous one, or you will hand over the 2nd revised Declaration - there will be no VAT debt.
It is more difficult if it is a VAT refund on export operations.
Tried to explain different options... I don't know how it happened.
In a word, it is possible in the usual manner, but additional actions may be required on your part, which you need to know about.
It's up to you to decide. All the best!
P.S. from personal experience - there was a case, VAT was presented for the previous period, there was a desk audit without comments, but the amount of VAT was not very large.


Answer from If_you_are_not_first_you_are_last=_-[guru]
)) 20% cheaper)


Answer from Olga Svetlaya[guru]
Can. On normal terms. There was an explanation.


L.A. Elina, economist-accountant

Schemes for correcting old mistakes

How to correct a past period error in accounting, taxes and insurance premiums, taking into account both official and unspoken rules

Mistakes are annoying in and of themselves. And if they can also be fined for them, it’s not fun at all. Fines can be avoided if everything is corrected in time and correctly. This article is about correcting past mistakes. Since with current periods, as a rule, there are no difficulties.

Correcting last year's mistakes in accounting

The new Accounting Law did not change anything in this matter. Thus, it is necessary to correct the mistakes of past years according to the familiar scheme.

1clause 6 PBU 22/2010; 2clause 3 PBU 22/2010; 3clause 14 PBU 22/2010; 4clause 9 PBU 22/2010; 5sub. 2 p. 9 PBU 22/2010; 6pp. 6-8 PBU 22/2010

Correcting tax errors

By errors, we will understand the incorrect calculation in the declaration (already submitted by you to the inspection) of any amounts that affect the calculation of tax. If you find any inaccuracies in the accounting before filing the declaration, then just correct them before it is drawn up.

A universal way to correct errors is to submit an updated declaration for the period in which the error was made (hereinafter referred to as the “erroneous” period). Therefore, we immediately want to draw attention to the features of compiling and submitting an updated declaration to the inspection:

  • it must be drawn up in the form that was in force at the time the error was made and paragraph 5 of Art. 81 Tax Code of the Russian Federation;
  • on the title page of the declaration, the number of the adjustment must be indicated;
  • the revised declaration should include not only corrected data, but all indicators, including those that were initially correct;
  • inspectors often recommend attaching a cover letter describing the current situation and copies of payments confirming the payment of arrears and penalties (if such payment was required, for example, to avoid a fine in paragraph 4 of Art. 81 Tax Code of the Russian Federation).

However, the specific procedure for correcting an error depends on the type of tax and on what the error led to: an underestimation of the tax amount or its overestimation.

Mistakes that underestimated the tax

If, as a result of an error, the tax amount was underestimated, then adjustments must be made according to the following scheme. And it doesn't matter what kind of tax you underestimated.

1pp. 2, 3 art. 81 Tax Code of the Russian Federation

(1) There is no deadline for submitting an amended declaration. However, there will be no penalty for understating the tax only if the error is discovered and corrected before the inspectorate itself found such an error or appointed an on-site tax audit for this period. sub. 1 p. 4 art. 81 Tax Code of the Russian Federation

If you file a clarification, but before that you do not pay the arrears and penalties, then you may be fined for late payment of tax. sub. 1 p. 4 art. 81, art. 122 Tax Code of the Russian Federation. True, filing a clarification in this case may be a mitigating circumstance, referring to which, you can reduce the fine sub. 3 p. 1 art. 112 of the Tax Code of the Russian Federation; Decrees of the Federal Antimonopoly Service of the Moscow Region of July 16, 2012 No. A40-90732 / 11-91-391, of May 22, 2012 No. A40-41701 / 11-91-182; FAS SZO dated May 22, 2012 No. А05-8232/2011.

Errors that overestimated the tax

Mistakes that led to overpayment of taxes may not be corrected at all, because this way you will not make the budget worse. But correcting such mistakes is beneficial to the organization itself - why waste money in vain?

If you make any corrections to the tax calculation, you must be able to prove in the event of a documentary check that the tax base of the previous period was calculated incorrectly. This means that you should not just have documents confirming specific income or expenses. You need to have all other primary documents that were taken into account when calculating the tax for the year in which the error was made.

Features of correcting errors depend on the type of overestimated tax.

income tax and VAT can be corrected in two ways: either by submitting a clarification, or by correcting them with the current period. But let's make a reservation right away: when correcting errors made in the calculation of VAT, the scheme below is applicable only to those of them that are related to the calculation of the tax base. That is, taxable incomes were overestimated, the tax rate was incorrectly applied (18% instead of 10%), and so on.

1Resolution of the Presidium of the Supreme Arbitration Court of June 28, 2011 No. 17750/10; Letter of the Federal Tax Service dated February 21, 2012 No. SA-4-7/2807; 2Letters of the Ministry of Finance of April 27, 2010 No. 03-02-07 / 1-193, of April 23, 2010 No. 03-02-07 / 1-188; 3paragraph 1 of Art. 78 Tax Code of the Russian Federation

(1) The risk is related to the fact that the inspectors believe that the correction of errors that led to the overpayment of tax is limited by the time allowed by the Tax Code for offsetting and refunding tax in paragraph 1 of Art. 78 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 05.10.2010 No. 03-03-06/1/627. If you are willing to take the risk, then it is only worth it if the mistake resulted in an overpayment of tax. After all, only in this case you comply with all the conditions for correcting errors provided for by the Tax Code of the Russian Federation Art. 54 Tax Code of the Russian Federation

(2) Please note that an updated declaration, according to which the amount of tax is reduced, is a reason for appointing an on-site inspection of the specified period (including a repeated one) paragraph 10 of Art. 89 Tax Code of the Russian Federation

Fix an error in the calculation income tax in the current period, you can:

  • <если>the error is related to incorrect accounting of expenses or losses - reflect the “forgotten” expenses and losses in the current period e paragraph 1 of Art. 54 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance dated January 30, 2012 No. 03-03-06/1/40:
  • <или>as expenses of previous years identified in the current period;
  • <или>as normal operating expenses;
  • <если>previously taxable income was overestimated - recognize the erroneously recorded amounts as part of non-operating expenses of the current period - as a loss of previous years paragraph 1 of Art. 54, paragraph 1 of Art. 81, sub. 1 p. 2 art. 265 Tax Code of the Russian Federation.

Fix an error in the calculation tax base for VAT in the current period, if you focus on NK, you can paragraph 1 of Art. 54 Tax Code of the Russian Federation:

  • <если>the error is related to the incorrect issuance of an invoice to the buyer/customer, then:
  • draw up a corrective invoice in duplicate and fill out line 1a "Corrections ..." sub. "b" clause 1 of the Rules for filling out an invoice, approved. Government Decree No. 1137 of December 26, 2011 (hereinafter - Decree No. 1137);
  • make corrective entries in the sales book for the current quarter, for this:

You register the initial invoice, reflecting the total data with a minus;

You register the corrected invoice in the usual way;

  • <если>the error did not affect the issued invoices, then you correct the data of the sales book. For example, if the same invoice was mistakenly registered twice in it, then in the sales book of the current period, you can register its total data with a minus sign.

However, please note that this scheme is applicable to correct errors in VAT only if you focus on the Tax Code. After all, in the Rules of bookkeeping approved Decree No. 1137 there is no word on correcting errors in the current period. Moreover, these Rules provide for the registration of corrected invoices in an additional sheet of the sales book for the quarter of excessive VAT accrual. clause 11 of the Rules for keeping a sales book; clause 3 of the Rules for filling out an additional sheet of the sales book, approved. Decree No. 1137. That is, the Rules, as it were, propose to correct all errors only in the period of their commission. For clarification, we turned to the specialists of the FTS.

FROM AUTHENTIC SOURCES

DUMINSKAYA Olga Sergeevna

Counselor of the State Civil Service of the Russian Federation, 2nd class

“If there is an unreasonable overestimation of the VAT tax base in one of the previous quarters (for example, when the amounts are erroneously included in transactions subject to VAT), the error must be corrected. Paragraph 1 of Art. 54 of the Tax Code provides for the possibility of correcting such errors in the current period. However, then it would be necessary to reflect the transaction with a minus sign in the sales book for the current period. And the Rules for keeping the sales book, approved by Decree No. 1137, do not provide for such entries. Therefore, in order to correct a mistake in such a situation, it is necessary to fill out an additional sheet of the sales book for the period when the mistake was made. p. 3 sect. 4 applications No. 5, approved. Decree No. 1137. That is, it will not be possible to correct it by the current period, taking into account the Rules approved by the Government.

I do not rule out that local tax inspectors may present claims to the organization for understating the VAT base of the current period and hold them liable under Art. 122 NK R F” .

It turns out that the income tax for the current period can be corrected without fear. But the same cannot be said about VAT. However, the Tax Code rules undoubtedly carry more weight than the Sales Book Rules. And the arbitral tribunals will certainly agree with this.

If the error is related with underestimation of VAT deductions, it needs to be corrected in a special way. After all, VAT deductions do not participate in the formation of the tax base (which is defined as the cost of goods sold (works, services) paragraph 1 of Art. 154 Tax Code of the Russian Federation). Thus, the acceptance of a deduction relating to the previous tax period does not lead to a recalculation of the tax base of the current tax period, but Letter of the Ministry of Finance of August 25, 2010 No. 03-07-11/363. So, the above scheme is not applicable at all.

Let's take a closer look at the application. forgotten deductions input VAT- when you did not reflect the invoice in the purchase book in the period in which you became entitled to the deduction.

1Resolutions of the Presidium of the Supreme Arbitration Court dated 15.06.2010 No. 2217/10, dated 30.06.2009 No. 692/09

(1) The Ministry of Finance considers that the deduction should be declared only in the quarter in which the right to deduct appeared, and the current Purchase Book Maintenance Rules do not provide for the registration of invoices in later quarters x Letters of the Ministry of Finance dated February 13, 2013 No. 03-07-11 / 3784, dated December 14, 2011 No. 03-07-14 / 124. However, the Supreme Arbitration Court has a different position, and lower courts must adhere to it. Resolutions of the Presidium of the Supreme Arbitration Court dated November 22, 2011 No. 9282/11, dated June 15, 2010 No. 2217/10, dated June 30, 2009 No. 692/09

If you reflected the invoice in a timely manner - in the period in which you became entitled to this deduction, but then it turned out that mistake admitted to the invoice itself the situation is as follows. The supplier must issue you an amended invoice. And you need:

  • <если>do not want disputes with the inspector and Letters of the Ministry of Finance of November 2, 2011 No. 03-07-11 / 294, of September 1, 2011 No. 03-07-11 / 236, of July 26, 2011 No. 03-07-11 / 196:
  • remove the deduction in the previous period, reflecting in the additional sheet to the book of purchases the amount of the wrong invoice with a minus sign;
  • submit an amended declaration for the quarter in which the incorrect invoice was reflected;
  • reflect in the purchase book of the current period the indicators of the corrected invoice;
  • <если>we are ready to argue with the inspection - to withdraw the deduction in the previous period (as already described above), but in the same period and accept the VAT deduction on the corrected invoice. Most courts support this approach. Resolutions of the Presidium of the Supreme Arbitration Court No. 615/08 of 03.06.2008, No. 14227/07 of 04.03.2008; FAS CO dated August 20, 2012 No. A35-8786 / 2011; FAS MO dated 09/07/2011 No. A40-136255 / 10-129-436; FAS UO dated May 24, 2011 No. F09-1652 / 11-C2; FAS PO dated April 12, 2011 No. А55-14064/2009. If the correction of the error did not lead to a decrease in the amount of tax, then you will not have to pay penalties at all. But a revised declaration will be needed (if the amount of VAT in the erroneous invoice does not match the amount of tax in the corrected invoice).

Property tax. You can correct the error only by submitting an updated declaration for the “erroneous” period.

This is due to the form of the declaration and the peculiarities of calculating property tax. After all, it reflects the residual value of fixed assets only for the current year. If you made a mistake with the cost of fixed assets last year and correct it in your property tax reporting for the current period, then only the tax for the last quarter will be correctly calculated. And the amount of tax for previous periods will not change.

Land tax. And here you can not do without clarification. After all, the land tax declaration is drawn up similarly to the “property” one: it is impossible to reflect tax recalculations for previous years in it.

But the result of correcting errors in property tax and land tax will affect the calculation of income tax only in the current period - previously unduly accrued amounts of land and property tax can be included in income at the time the error is discovered. There is no need to withdraw expenses retroactively by submitting an adjustment on profit. After all, earlier you reasonably included accrued taxes in “profitable” expenses. Resolution of the Presidium of the Supreme Arbitration Court dated 17.01.2012 No. 10077/11.

Correcting errors in insurance premiums

For more information on how to draw up an accounting statement, see: 2010, No. 14, p. 65

Before correcting them, decide whether this is exactly a mistake of the past period. For example, if you mistakenly charged an employee less than necessary in the past period, this should not affect the amount of insurance premiums of the previous period. After all, you will reflect the additional accrual of income in the current period - and in the current period this payment should be taken into account for the purposes of calculating insurance premiums. In this case, you do not need to pay additional contributions for past periods, or accrue and pay penalties.

But if this is still a mistake of the previous period, for which the accounts have already been submitted, and it led to an underestimation of contributions, it must be corrected. Here is an option for correcting errors that led to underpayment of contributions, No. 212-FZ No. 212-FZ. You can also draw up updated reports, but you are unlikely to be able to submit them in electronic form. So you have to submit it either in person or send it by mail.

When correcting errors, do not forget to draw up an accounting statement. It should reflect not only the essence of the identified error, but also how you correct it and in what period. Such a certificate is a primary document that substantiates your entries in both accounting and tax accounting. Art. 313 of the Tax Code of the Russian Federation; paragraph 1 of Art. 9 of the Law of 06.12.2011 No. 402-FZ.

The situation when the company changes the amount of sales for the previous period may be in the event of errors in the documents for the shipment of goods / services and in the event of a change in contractual terms relating to previous deliveries (for example, they made an additional agreement to reduce the price, including for the previous period).

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

Article 54

1. Taxpaying organizations calculate the tax base at the end of each tax period based on the data of accounting registers and (or) on the basis of other documented data on objects subject to taxation or related to taxation.
If errors (distortions) are found in the calculation of the tax base relating to previous tax (reporting) periods, in the current tax (reporting) period, the tax base and the amount of tax are recalculated for the period in which the indicated errors (distortions) were committed.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
If it is impossible to determine the period of errors (distortions), the recalculation of the tax base and the amount of tax is carried out for the tax (reporting) period in which errors (distortions) were revealed. The taxpayer has the right to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) related to previous tax (reporting) periods were detected, also in cases where the errors (distortions) made led to the excessive payment of tax .
(the paragraph was introduced by Federal Law No. 137-FZ of July 27, 2006, as amended by Federal Law No. 224-FZ of November 26, 2008)

Reflection of corrections in "1C: Enterprise Accounting" is carried out by the document "Adjustment of implementation".

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

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

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

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

If the sales amount has increased (that is, we have not paid additional taxes to the budget), then 1C: Enterprise Accounting will make all postings to increase the tax base by the date of the original document. In our case, the implementation was 01/14/2013. And the closing amount of 76.k to account 62.1 will be made by the date of detection of the error - in our case, 22.02.2015.

The mark on the closing of the period on the "Calculations" tab will not make significant changes to the postings in this case.

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

Very often, organizations need to adjust the amount of the previous shipment due to an identified error or due to changes in the terms of the contract. Legislation provides for a certain procedure for changing the implementations of the past period. Let's consider it in more detail.

Definition

Downward or upward adjustments to prior period sales (KSF) may occur as a result of:

  • Changes in the cost of work.
  • If it is necessary to adjust the implementation of the previous period in the direction of reducing the quantity.
  • With a simultaneous change in quantity and value.
  • If the VAT non-payer returns the goods to the seller.

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

Document flow

Reducing the cost of production is a business transaction that needs to be formalized with primary documents. If errors are found, they are amended. The waybill is used to register the sale of goods and materials to a third-party enterprise. But it cannot serve as proof that the buyer agrees with the change in the terms of the contract. To issue a corrective invoice, you must provide a payment order for the invoice, a new contract or an act of shortage of goods at the acceptance. Let us consider in more detail how this process is carried out in NU and BU.

Requisites

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

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

If the adjustment of the implementation of the previous period downwards is incorrectly filled in, the VAT will not be recalculated. KSF should be drawn up in 2 copies within 5 days from the date of receipt of the document confirming the changes: additional agreement, act of shortage of goods, payment order, etc.

If changes are made to several documents at once, in which the same goods were shipped, the seller can reissue one invoice for all shipments.

Downward adjustment of the realization of the previous period: postings

Let us consider in more detail how the KSF is reflected in the accounting records of the seller:

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

Let's consider how the KSF affects the increase in the BU from the seller:

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

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

The seller must reflect the corrected invoice in the sales book (increase in value) or in the book of purchases (decrease in value) during the period of its preparation, and the buyer - in the reporting quarter. KSF deductions can be applied within 36 months after the document is drawn up.

Adjustment of the implementation of the previous period downward in 1C

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

If the reporting has been submitted, then when generating the document, check the box "last year's accounting system is closed" and be sure to indicate the item of income / expenses. In this case, the postings will be generated by the current date. If there is an increase in the amount of sales, the program will automatically increase the taxable base.

VAT

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

income tax

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

Revenue from the sale of goods is recognized at the date of sale. Downward adjustment of the implementation of the previous period in BU should also be carried out in NU. That is, the taxpayer must change his tax liability. This is how the adjustment of the implementation of the previous period in the direction of reduction is carried out. At the same time, the profit of the organization also decreases, and an overpayment of tax is formed.

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

Example

On December 18, 2015, LLC signed an act on repair work in the amount of 236 thousand rubles. The funds were transferred to the contractor on 12/20/15. In March of the following year, the LLC conducted an examination to assess the quality of work, as a result of which paid but unfulfilled work was found (18 thousand rubles). LLC sent a claim to the contractor and an additional agreement to reduce the cost of work. In April 2016, the documents were re-signed, and the funds were returned to the organization's current account. We will reflect these operations in the customer's BU.

  • DT20 KT60 - the cost of repairing the facility is charged to the cost price (200 thousand rubles).
  • DT19 KT60 - VAT is reflected (36 thousand rubles).
  • DT68 KT19 - VAT deductible (36 thousand rubles).
  • DT60 KT51 - paid for work (236 thousand rubles).
  • DT76 KT91 - accrued income (15.254 thousand rubles).
  • DT76 KT68 - the tax was restored (2.746 thousand rubles).
  • DT51 KT76 - funds received from the contractor (18 thousand rubles).
How to fix this situation so that the reports are not touched?
Elena Zvenkova

Hello, Elena. It’s not entirely clear, you didn’t carry out the implementation at all either in accounting or in income for profit purposes? Or only in the sales book?

As for VAT, you definitely need to draw up an additional. sheet to the sales book for the 4th quarter of 2015 and submit a thinned VAT return.

If you did not reflect this operation for income tax, then you must submit an updated income tax return.

According to Article 81 of the Tax Code of the Russian Federation

1. If the taxpayer discovers in the filed by him with the tax authority
tax declaration of the fact of non-reflection or incomplete reflection of information, and
as well as errors leading to an underestimation of the amount of tax payable,
the taxpayer is obliged to make the necessary changes to the tax return and submit to the tax authority an amended tax return in the manner
established by this article.
If the taxpayer discovers in the filed by him with the tax authority
tax declaration of false information, as well as errors that do not lead to
understatement of the amount of tax payable, the taxpayer has the right to pay
necessary changes to the tax return and submit to the tax authority
amended tax return in the manner prescribed by this Article. At
this amended tax return submitted after the expiration of the established
deadline for filing the declaration is not considered to be submitted with a violation of the deadline.
2. If an amended tax return is submitted to the tax authority before
deadline for filing a tax return, it is considered filed on the day
filing an amended tax return.
3. If an amended tax return is submitted to the tax authority
after the deadline for filing a tax return, but before the deadline for payment
tax, the taxpayer is released from liability if the specified
tax return was filed before the taxpayer knew
on the discovery by the tax authority of the fact of non-reflection or incomplete reflection
information in the tax return, as well as errors that lead to an understatement
the amount of tax payable, or on the appointment of an on-site tax audit.
4. If an amended tax return is submitted to the tax authority
after the deadline for filing a tax return and the deadline for paying tax, then
the taxpayer is released from liability in the following cases:
1) submission of an amended tax return until the moment when
the taxpayer learned about the discovery by the tax authority of non-reflection or
incomplete reflection of information in the tax return, as well as errors that lead to
to an underestimation of the amount of tax payable, or on the appointment of an exit
tax audit for this tax for a given period, provided that before
submission of an amended tax return, he paid the missing amount
tax and related penalties;
2) submission of an amended tax return after the on-site
tax audit for the corresponding tax period, based on the results of which
non-reflection or incomplete reflection of information in the tax
declarations, as well as errors leading to an underestimation of the amount payable
tax.
5. Refined
the tax return is submitted by the taxpayer to the tax authority according to
place of registration.
An updated tax return (calculation) is submitted to the tax authority
in the form in force in
the tax period for which the corresponding changes are made.