How to make a receipt adjustment in 1C. Adjustment of sales of the previous period downward: postings

More recently, starting with version 3.0.43.50, in the 1C: Accounting 8 edition 3.0 program, the developers added new look operations Correcting your own error. Now the document allows you not only to register corrected or adjustment invoices received from the supplier and make corresponding adjustments in accounting, but also to correct technical errors made by accounting employees. In this article, using a specific example, we will look in detail at how you can correct for accounting and tax purposes an error made when entering information from a primary document into the program.

Let me remind you that in order to be able to use the documents Adjustment of receipts and Adjustment of sales in the program, you must enable the Correction and adjustment documents checkbox in the program functionality settings on the Trade tab.

Let's look at an example

The organization "Rassvet" applies the general taxation regime - the accrual method and Accounting Regulations (PBU) 18/02 "Accounting for calculations of corporate income tax." The organization is a VAT payer.

In January 2016, when entering into the program the primary document presented by a third-party organization with an act of provision of services, the accountant-operator made two mistakes. Firstly, he indicated the incorrect cost of the service, and secondly, when registering the invoice received from the supplier, he made a mistake in indicating its number. The act of provision of services received from the supplier is registered in the program using the Receipt document with the transaction type Services. In the “Amount” column of the tabular part of the document, instead of the correct 6,000 rubles, 5,000 rubles were indicated.

The received invoice is registered in the “footer” of the document by indicating its number and date. Instead of the "real" number 7, the number 1 was indicated.
Expenses for the purchased service in accounting are classified as general business expenses (account 26). The document Receipt with the above errors and the result of its implementation are presented in Fig. 1.

When carrying out the document in accounting and for profit tax purposes, I took into account the cost of services without VAT on the debit of account 26 “General business expenses”, allocated on the debit of account 19.04 “VAT on purchased services” the amount of VAT presented by the supplier in correspondence with the credit of account 60.01 “Settlements with suppliers and contractors." The document also formed an entry in the VAT accumulation register presented, which is the basis for generating entries in the purchase book.

Consequently, as a result of an error when indicating the cost of a service in accounting and for profit tax purposes, the amount of expenses was underestimated, the amount of VAT claimed was underestimated, and the debt to the supplier was underestimated.

The Invoice document received is generated in the program on the basis of the Receipt document and, as a result, contains the incorrect amount and VAT amount.

The invoice document generated with the wrong number is shown in Fig. 2.

In the program, the VAT amount can be deducted either using the regulatory document Formation of purchase ledger entries, or directly in the Invoice document received, with the Reflect VAT deduction in the purchase ledger by the date of receipt checkbox enabled.

The result of posting the document Invoice received is shown in Fig. 3.

The document, when posted in accounting, accepted the VAT amount for deduction and created an entry in the Purchase VAT register (in the purchase book), respectively, with an underestimated VAT amount and an erroneous invoice number.
The purchase book for the first quarter is shown in Fig. 4.

The cost of the service was paid to the supplier only in the next quarter. Document Payment order was created on the basis of an erroneous Receipt document.

The posting of the corresponding document Write-off from the current account created upon receipt of an extract from the current account is shown in Fig. 5.

Finally, as a result of reconciliation of mutual settlements with the supplier, this error was discovered in the second quarter. VAT reporting for the first quarter has already been submitted.

Let's first remember how such an error in accounting and tax accounting should be corrected.

In accordance with clause 5 of PBU 22/2010 “Correcting errors in accounting and reporting”, an error in the reporting year identified before the end of this year is corrected by entries in the relevant accounts accounting in the month of the reporting year in which the error was discovered.

In accordance with paragraph 1 of Art. 54 of the Tax Code of the Russian Federation, if errors (distortions) are detected in the calculation of the tax base relating to previous tax (reporting) periods, in the current tax (reporting) period, the tax base and tax amount are recalculated for the period in which the specified errors (distortions) were made. .

True, there are exceptions to this rule. In accordance with the same paragraph of the Tax Code of the Russian Federation, 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 identified, when the errors (distortions) led to to overpayment of tax.

As we have already said, as a result of an error, the amount of expenses was underestimated. Consequently, for profit tax purposes, the tax base (profit) was overestimated and, accordingly, this led to excessive payment of tax. Therefore, corrections for profit tax purposes can be made in the current reporting period, as in accounting.

But in order to figure out what we should do with VAT, we will turn to the Government Resolution Russian Federation No. 1137 dated December 26, 2011. In accordance with clause 4 of the Rules for maintaining the purchase book, 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, adjustment invoice is made in an additional sheet of the purchase book for the tax period in which they were registered invoice, adjustment invoice, before corrections are made to them.

To correct the error we described, we will use the document Adjustment of receipts and select Correction of our own error as the type of operation.

On the Main tab, you need to select the basis - this is the receipt document in which the error was made, which we will correct (in our case, this is the document Receipt (act, invoice) No. 1 dated 01/11/2016). Just below, when you select the basis, a link to the document being corrected, the Invoice received and its details, is automatically displayed.

We need to correct the incoming number (the new value is 7). On this tab, you can choose where the adjustment will be reflected: only in VAT accounting or in all sections of accounting (we want to make corrections in accounting, in income tax accounting and in VAT accounting). You can also select accounts to record income and expenses.

The completed Main tab of the Receipt Adjustment document is shown in Fig. 6.

If, to correct an error, it is necessary to correct some total indicators, then you may need the following bookmarks: Products, Services, Agency services.
Since in our example an error was made when entering an act of service provision into the program, we will use the Services tab and indicate the correct price - 6,000 rubles.
The Services tab of the Receipt Adjustment document is shown in Fig. 7.

When posting the document in accounting, it will reverse the erroneous entry for VAT deduction (Dt 68.02 - Kt 19.04) in the amount of 900 rubles and create the correct entry in the amount of 1,080 rubles. Additionally, it will allocate on the debit of account 19.04 the missing amount of VAT presented by the supplier (180 rubles), increase on the debit of account 26 “General business expenses” in accounting and tax accounting the amount of expenses for the service (1,000 rubles) and, accordingly, increase on the credit of account 60.01 the amount of debt to the supplier (1,180 rubles).
The postings of the Receipt Adjustment document are shown in Fig. 8.

In addition to postings in accounting and tax accounting, the document will generate entries in VAT accumulation registers.
In the register of VAT presented (VAT amounts presented by suppliers) the receipt for the correct amount of VAT will be recorded, and since this amount of VAT is directly recorded by the document in the purchase book, its expense will immediately be reflected.

Two entries will be created in the Purchase VAT register. The first entry is a reversal of an illegally deductible VAT amount with an incorrect invoice number. And the second entry is the deduction of the correct amount of VAT on the invoice with the correct details. Since the corrections are made in the previous VAT tax period, the generated records will include the sign of an additional sheet and the corresponding corrected period will be indicated.
The documents generated by the document Adjustment of receipt of entries in the accumulation registers are presented in Fig. 9.

Also, when posting a document in the program, a new Invoice document will be created (registered) with the explanation “correcting your own error” (see Fig. 6). This document can be viewed in the list of documents Invoice received. The erroneous and corrected documents are shown in Fig. 10.

Form of the corrected document The invoice received contains the date of correction and a link to the document being corrected. Also in the document form there are values ​​of the details of the invoice received from the supplier before the error was corrected and after it was corrected (Fig. 11).

Let's, to check the correctness of our actions, create a purchase book for the first quarter - the tax period in which the error was made.
We will indicate the required period in the report we generate. In the report settings, enable the “Generate additional sheets” checkbox and specify the generation option – for the current period.
The Purchase Book report settings are shown in Fig. 12.

Let's look at the additional sheet of the purchase book.
As expected, the additional sheet indicates the number of the additional sheet, the tax period and the date of preparation. Column 16 of the tabular section shows the total amount of VAT for the tax period before drawing up the additional sheet.
The additional sheet contains, as we expected, two lines: a reversal of an invoice with an incorrect number and amounts, and a corrected entry with the correct invoice number and correct amounts.
An additional sheet of the purchase book for the first quarter is presented in Fig. 13.

Adjustment of receipts is in many ways similar to the same purpose Adjustment of Sales (view). In fact, the reflection of the document in accounting differs due to legal requirements.

The document also has the ability to select two types of operations:

Correction in primary documents
. Adjustment by agreement of the parties

We can fix:

Downward or upward,
. documents of the current year and previous years.

At the beginning of the article it is given step by step description work- the sequence is similar for all situations. In the second part of the article we will look at the details in more detail.

Adjustment of receipts in 1s SCP and KA 1.1 step by step instructions

Step 1: We create a receipt adjustment based ondocument Receipt of goods and services that needs to be corrected. We make the necessary changes and carry out. The second part of the article will describe in detail how to make corrections.

Step 2: Enter the invoice by hyperlink from Adjustment of receipts. The invoice must be recorded so that the correction is correctly reflected in accounting and reporting in subsequent steps.

Step 3: After making any adjustmentsneed to start processingCarrying out documents according to VAT registers.

This is usually done at the end of the month. This must be done before generating purchase or sales ledger entries, since Receipt Adjustments do not perform the actual transactions.VAT registers. If you do not start processing, the corrections will not end up in the required sections of the sales or purchases book. Posting documents through VAT registers is launched from the Account Manager interface:

Step 4: For different operations, adjustments to receipts can be taken into account in additional sheetspurchase books or sales books. Therefore, in the next step we need to make the documents Formation of purchase book entries and Formation of sales book entries. This is also a mandatory procedure when closing the month.
To create these documents, it is convenient to use the processing Formation of VAT documents:

To start processing, you must specify the setting for generating VAT documents. In fact, this setting determines whether documents should be generated manually or on a schedule. You can set up an automatic schedule in it. But now we won’t do this and start processing manually:

Step 5: Let's see how our adjustments were reflected in the books of purchases and sales.

All!

Now let's look at the details of the options:

1. Downward adjustment of the current year’s income

We need to reduce the Receipt of goods and services issued in the previous quarter:

VAT reporting has already been submitted.

1.1. Adjustment of receipt with correction in the purchase book

Based on the Receipt of goods and services, we will enter the document Receipt Adjustment. 1C creates it with the default operation type Correction of primary documents. Let's reduce the price one line at a time:

1C by default puts the Restore VAT flag in the sales book. I'll take it off.
The document generates transactions:

Fill in the corrected supplier invoice data according to hyperlink in the document footer.

We carry out the regulatory procedures for VAT specified in steps 3 and 4.
Posting documents to VAT registers adds a reversal of the VAT deduction toposting the document Adjustment of receipt.

In Creating a purchase book, we will create a record:

Now we can look at the results obtained in the Purchase Book. Check the box Generate additional. sheets for the adjusted period.
There is a new entry in the Main section:

In the Additional sheet, a complete adjustment of the entry for the adjusted receipt:

1.2. Adjustment of receipts with VAT restoration in the sales book

If we select the transaction type of the document Adjustment by agreement of the parties, then it will be possible to restore VAT in the sales book:

Here you need to specify the Restore VAT in the sales book flag. In this case, we get document postings:

After carrying out routine VAT operations, we receive the following transactions:

And restoration of VAT in the sales book:

Adjustment with transaction type Adjustment by agreement of the parties downward is taken into account in the main section of the sales ledger in the adjustment period.

2. Adjustment of the current year’s income upward

Operation type Correction of primary documents gives a similar result in the case of an upward adjustment of receipts. We issue adjustments and invoices:

We receive document postings:

After performing routine VAT operations, the transactions will look like this:

An adjustment with the operation type Correction in primary documents reverses the amounts for the basis document and creates a new entry in the period in which the adjustment is created.

Transaction type Adjustment by agreement of the parties is reflected only additional accrual differences and is reflected in the main sheet of the purchase ledger in the adjustment period. Amounts reflected in the periodbasis documentare not adjusted.

Adjustment with transaction type Adjustment by agreement of the parties upward is taken into account in the main section of the purchase ledger in the adjustment period.

When working in the 1C 8.3 Accounting program, input errors are not that rare. Of course, the human factor does not always play a role, but it also plays a big role.

Let's assume that the program reflects the fact of purchase or sale of a product. After some time, it turns out that the data entered was incorrect. The reasons are not important to us. The main thing to understand is that making changes to previously completed documents is not always correct. This can lead to disastrous consequences and break the logic of the data. That's right - make an adjustment in 1C for the previous period using the relevant documents.

Adjustment of receipt and invoice from supplier to decrease

Let's take a look specific situation. On October 11, 2017, our organization LLC Confetprom purchased one pair of rubber gloves from a supplier at a price of 25 rubles per pair. After some time, it became clear that incorrect data had been entered into the program.

It turns out that the supplier changed the price for us, which was 22 rubles. Unfortunately, this information was not conveyed to the employee who made the purchase of gloves in the program, and he made a mistake.

In order to correct a previously created receipt document, there is an adjustment to it. You can enter the adjustment document directly from the receipt itself, as shown in the figure below.

The program filled in all the data automatically. Please note that on the first tab “Main” in our example, the “Recover VAT in the sales book” checkbox is selected. The fact is that the price and, as a result, the cost of the gloves was reduced. In this regard, we need the previously deductible VAT to be restored in the sales book.

Also here you can indicate how the created adjustment should be reflected: in all sections of accounting or only for VAT.

By going to the “Products” tab, we see that our rubber gloves with all other data have already been added to the corresponding tabular part. In this case, the string itself is divided into two substrings. The upper part contains data from the primary receipt document, and the lower part contains the adjustment.

In our case, the price of gloves has changed downwards from 25 rubles to 22 rubles. We reflected this change in the second line.

Let's make adjustments and check the formed movements. As can be seen in the figure below, the cost of rubber gloves has been adjusted by 3 rubles. A VAT adjustment was also made to the amount of 18% of this cost. It amounted to 54 kopecks.

After completing the adjustment, we can do the same. This is done in a manner similar to registration from the receipt of goods.

Adjustment of sales and invoices from the seller

Situations when it is necessary to adjust the primary document up or down, carried out in previous periods, may also arise when selling goods. In such a situation, you can safely use the instructions described above.

An implementation adjustment in 1C 8.3, just like a receipt adjustment, is created on the basis of a primary document. The set of fields is quite similar. Only the movements created in the program differ.

Continuing the topic started in issue 9 (September), page 22 of BUKH.1S for 2014, and dedicated to supporting primary accounting in 1C: Accounting 8 (rev. 3.0), we will talk about the procedure for correcting and adjusting primary accounting documents using the program, as well as how to reflect the changes made in the accounting of the seller and buyer. In this article we will talk about correcting and adjusting the primary document in the “paper version”. The entire described sequence of actions and all the drawings are made in the “Taxi” interface of the “1C: Accounting 8” program. When preparing the article, information from the “Directory of Business Operations” was used. 1C:Accounting 8" section "Accounting and tax accounting" IS 1C:ITS.

He who does nothing makes no mistakes

Even if the document flow in an organization is well-established and automated, the influence of the notorious human factor cannot be completely excluded, so making mistakes when drawing up documents is an inevitable reality. This is not always the fault of the representative of the selling company, since at the time of drawing up the primary documents and invoices, the details of the buyer’s counterparty may change.

Pay attention! The Tax Service has developed a service for checking the details of the counterparty (TIN and KPP). This will avoid errors in invoices, purchase and sales ledgers, and invoice journals.

In “1C: Accounting 8” (rev. 3.0), the ability to check TIN and KPP through the new Federal Tax Service service has been implemented. The check is performed both when entering a new counterparty and when changing the details of an existing one. Read more about the service on the website.

So, if an error is identified by one or another party to the transaction, then the seller must provide corrected copies of the documents, and the buyer must accept and register them. In this case, accounting data is adjusted for both parties if an error affected this data.

Any details of the document in which an error was made (including price, quantity and amount) may be subject to correction, while the correction does not require the agreement of the parties, and the party that discovered the error simply notifies the other party to the transaction.

As a rule, an error is made in both the primary document (delivery note, act) and the invoice at the same time, although in practice there may be situations when only one of the documents needs to be corrected: either the primary document or the invoice.

If an error is made in the invoice, the seller prepares a corrected copy of the invoice, which indicates the number and date of the correction. The procedure for drawing up an amended invoice is approved in Appendix No. 1 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 “On the forms and rules for filling out (maintaining) documents used in calculations of value added tax” (hereinafter referred to as Resolution No. 1137).

The procedure for correcting errors in primary documents

The procedure for correcting errors in primary documents is enshrined in Part 7 of Article 9 of Federal Law No. 402-FZ dated 06.12.2011 (hereinafter referred to as Law No. 402-FZ): “Corrections are allowed in the primary accounting document, unless otherwise established by federal laws or regulatory legal acts of state accounting regulatory bodies. The correction in the primary accounting document must contain the date of the correction, as well as the signatures of the persons who compiled the document in which the correction was made, indicating their last names and initials or other details necessary to identify these persons.”. The technical side of correcting the primary is not regulated by Article 9 of this Law, therefore in practice they can be used various options making corrections to primary accounting documents that do not contradict Law No. 402-FZ.

According to the recommendations of the Foundation “NRBU “Accounting Methodological Center””, set out in Explanation R-22/2013-KpT “Introducing corrections to primary documents” dated September 20, 2013, the most common methods of making corrections to primary accounting documents are the following:

• making corrections in the original primary accounting document;
• issuing a new corrective document.

Method of making corrections to the original accounting document set out in the Regulations on Documents and Document Flow in Accounting, approved. Ministry of Finance of the USSR 07/29/1983 No. 105 (hereinafter referred to as Regulation No. 105). According to clauses 4.2, 4.3 of Regulation No. 105, errors in primary documents (with the exception of cash and bank documents) are corrected as follows: the incorrect text or amounts are crossed out and the corrected text or amounts are written above the crossed out. Crossing out is done with one line so that the correction can be read. Correction of an error must be indicated by the inscription “corrected” and confirmed by the signature of the persons who signed the document. The date of correction must also be indicated. The disadvantages of this method include the following:

• in the case of a large number of changes, correction by applying Regulation No. 105 will result in the document being unreadable;
• For electronic documents, making changes directly to the originally issued document is impossible due to the technical features of the execution of electronic documents.

Method for issuing a new (correcting) document is based on the method of making corrections by analogy with the approved procedure for drawing up corrected invoices in accordance with paragraph 7 of Appendix No. 1 to Resolution No. 1137, that is, by drawing up a new corrected copy of the primary accounting document.

When applying this method, it is necessary to comply with the minimum requirements of Part 7 of Article 9 of Law No. 402-FZ: the new document drawn up must identify the corrected document by the date the correction was made and confirm its authenticity with the signatures (with transcript) of the persons who compiled the document.

Execution by the seller of corrected documents for the buyer

The program "1C: Accounting 8" (rev. 3.0) supports the methodology for making corrections by issuing a new revised version of the primary document. To ensure this methodology, the correction is reflected in additional fields of the primary document (TORG-12 consignment note, service provision certificate): Correction no. And from. These fields indicate the number and date of the correction, similar to the correction of an invoice.

We will consider the formation of a corrected primary document and the reflection of the correction in the seller’s accounting using the following example.

Example 1

Seller JSC " Modern Technologies» On June 16, 2014, according to shipping documents, he sold 130 goods to the buyer Skazka Cafe LLC. for a total amount of RUB 16,874.00. (including VAT 18%). In August 2014, the buyer discovered an error in the delivery note and invoice (the quantity and price of goods were incorrectly indicated). On August 22, 2014, the seller prepared and handed over to the buyer the corrected documents: delivery note and invoice.

Correction by the seller of the primary document in the program is entered based on the document Implementation adjustments with the type of operation . The corrected invoice is reflected in a separate document. In addition, the program provides the ability to re-correct primary documents and invoices.

Document Implementation adjustments Sales of goods and services, where the error was discovered. To do this you need to press the button Create based on(either from the document form or from the list of documents form Sales of goods and services) and select the command from the drop-down list Implementation adjustments. This creates a document of the same name Implementation adjustments, partially filled in based on document data Sales of goods and services.

Let's consider the further procedure for filling out the document (Fig. 1):

• in the field Type of operation you need to select an operation Correction in primary documents;
• in the fields Correction no. and from the number and date of correction is indicated;
• in the field Reflect adjustment you need to select a value In all sections of accounting(in this case, as a result of posting the document, postings for adjusting accounting data and movements in VAT registers will be generated);
• in the fields of the tabular part in the line after change it is necessary to indicate adjusted data on the price and quantity of goods.

Rice. 1. Adjustment of implementation - correction in primary documents

To print the corrected primary document, you must press the button Seal and select the desired printing form. In our example, the command is selected Consignment note (TORG-12). The printed form of the corrected delivery note indicates the number and date of the original delivery note, according to which the goods were shipped, as well as the number and date of the correction (Fig. 2).

Rice. 2. Corrected delivery note

Implementation adjustments

REVERSE Debit 90.02.1 Credit 41.01

For the cost of erroneously written off twenty units of goods;

For proceeds from the sale of twenty units of goods (only by type of accounting quantitative).

Amount NU Dt And Amount NU Kt WELL).

Two entries are simultaneously entered into the sales VAT accumulation register, which reflects the accrual of VAT to the budget:

• reversing entry of an additional sheet for the amount of erroneous sales;
• recording an additional sheet for the amount of the corrected sale.

To create a revised invoice based on a document Implementation adjustments, you need to press the button Issue a corrected invoice.

After completing the document Invoice issued for sale, corrected Invoice journal with sign Correction.

Features of UPD correction

You can read about the features of using the universal transfer document (UTD) on the website.

Let's consider how to make corrections to a universal transfer document, because the procedure for correcting errors in primary documents and invoices is regulated by different regulations and varies significantly.

The difficulty of making corrections to the UPD also lies in the fact that errors can be made both in indicators that relate simultaneously to both the invoice and the primary document, and in indicators that relate exclusively to one of these documents.

Correction by the seller of mistakes made by issuing a new corrected invoice is fraught with negative consequences, especially for the buyer: after all, if the corrected invoice is issued in a tax period different from the period in which the erroneous invoice was issued, then the buyer will have to cancel the erroneous invoice and submit updated declaration to the tax authority. At the same time, not every detected error entails the obligation to issue a corrected invoice.

Let us recall that, according to paragraph 2 of Article 169 of the Tax Code of the Russian Federation, errors in invoices (adjustment invoices) that do not prevent the tax authorities from identifying during a tax audit are not grounds for refusing to accept tax amounts for deduction:

• 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.

Based on this rule, we can conclude that errors in invoices that do not interfere with the right to deduct VAT (we will call them “non-preventive errors”) are, for example, errors in the details of the shipper and consignee, in information about the payment document , in information about the country of origin of the goods and the customs declaration number.

If such “non-preventive errors” are detected, new copies of invoices are not drawn up (clause 7 of Section II of Appendix 1 of Resolution No. 1137).

A separate Appendix No. 7 to the letter of the Federal Tax Service of Russia dated October 17, 2014 No. ММВ-20-15/86@ “On adjusting the universal transfer document” is devoted to making corrections to the UPD in connection with the discovery of errors.

According to the explanations of the tax department, the procedure for correcting detected errors in the UTD depends on the assigned status of the UTD and on the qualification of the error made.

Let us remind you that the UPD status is a service attribute that is of an informational nature and can take the value “1” or “2”. If the value “1” is specified in the Status field, then the document is used simultaneously as both an invoice and a primary document; if the status value is “2,” then the UTD will be used only as a primary accounting document.

• corrections are made to the UPD with status “1”;
• errors were made in indicators related simultaneously to both the primary document and the invoice;
• in this case, errors in part of the invoice are qualified as “obstructive errors”.

In all other cases, the new UPD should be compiled with status “2”.

If errors are made in indicators that relate only to the primary document, then you can draw up a new UPD with status “2” or correct the information directly in the UPD by applying Regulation No. 105 (crossing out and correction).

In the case when it is necessary to correct the fact of erroneous recognition of a transaction:

• exempt from taxation in accordance with Article 149 of the Tax Code of the Russian Federation;
• erroneous determination of the place of sale of goods (works, services, property rights) in accordance with Articles 147, 148 of the Tax Code of the Russian Federation

To change data on the cost of shipment, you can create a new UPD with status “2” or correct the information directly in the UPD. In this case, you must issue a separate invoice.

If, according to the conditions of Example 1, the seller uses UPD in its document flow, then, guided by the recommendations of the Federal Tax Service, the error in the quantity and price of the goods is corrected by drawing up a new UPD with status “1”. In "1C: Accounting 8" this opportunity is provided automatically if, after saving the document Implementation adjustments by button Seal call command Universal transfer document (UDD).

Example 2

On July 24, 2014, the seller ZAO Modern Technologies sold goods to the buyer LLC Cafe Skazka for a total amount of RUB 35,400.00. (including VAT 18%). In October 2014, the seller discovered an error in the sales document and in the issued UPD - the contract number was indicated incorrectly. On October 22, 2014, the seller executed and handed over the corrected UPD to the buyer.

To correct an error in mutual settlements with the buyer, made due to the indication of an incorrect agreement in the sales document, you can use the document Debt adjustment.

To correct the primary document, including those drawn up in the UPD form, it is necessary to use the document Implementation adjustments with the type of operation Correction in primary documents. Since the contract number is not an indicator related to the invoice details, the UTD must be issued with status “2”.

If when filling out the document Implementation adjustments in the field Reflect adjustment select value Only in printed form(Fig. 3), then as a result of posting the document, no entries will be generated for adjusting accounting data and movement through VAT registers, and in the printed form of the UPD, the status “2” will be generated automatically.

Rice. 3. Correction of implementation - correction in printed form

You can correct the contract number manually directly in the printed form using the editing mode (Fig. 4).

Rice. 4. UPD - correction in printed form of the document

IS 1C:ITS For more information about the application of the UTD and the procedure for making corrections to the UTD, see the reference book “Universal Transfer Document (UDD)”

There are no errors: the terms of the deal have simply changed

In the process of economic activity economic entities can revise and change the terms of already completed transactions, as a result of which the cost of previously shipped goods (work performed, services rendered, transferred property rights) specified in the contract is adjusted. The price may change as a result of changes:

• prices of goods shipped, work performed, services provided (for example, when providing retro discounts);
• the quantity of valuables shipped (for example, if the actual volume of goods delivered does not correspond to the original volume indicated in the shipping documents); simultaneously prices and quantities of goods shipped, work performed, services rendered.

Unlike the situation with a detected error, the cost adjustment is carried out by agreement of the parties. In this case, an additional agreement to the contract is drawn up (if the possibility of adjusting the conditions is not specified in advance in the contract), a notice of change in cost, a price agreement protocol or another similar document registering a new fact of economic life, but primary accounting documents (invoices or acts) for the shipped goods (works, services, rights) do not change.

The seller issues an adjustment invoice, which is a separate document. For the adjustment invoice, the form approved in Appendix No. 2 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 is established.

Preparation by the seller of adjustment documents for the buyer

Example 3

The seller, JSC Modern Technologies, provided the buyer with consulting services on the use of software for a total amount of RUB 70,000.00. (including VAT 18%). Due to the fact that the buyer fulfilled the software procurement plan, he was given a discount on consulting services in the amount of RUB 5,000. (including VAT 18%), about which an agreement on price changes was signed on December 21, 2014. On the same day, the seller issued and handed over an adjustment invoice to the buyer.

The issuance of an adjustment document by the seller in the program is entered on the basis of the document Implementation adjustments with the type of operation . The adjustment invoice is reflected in a separate document. In addition, the program provides the ability to re-adjust primary documents and invoices.

Document Implementation adjustments can be entered based on the document Sales of goods and services, which is subject to change, then the tabular part of the document will be filled with data on the content and cost of services before adjustment.

• in the Operation type field, you must select the value Adjustment by agreement of the parties;
• in the Number and from fields indicate the number and date of the correction;
• in the Reflect adjustment field, select the value In all accounting sections;
• in the fields of the tabular section in the line after the change, you must indicate the adjusted data on the price of the services provided.

Rice. 5. Adjustment of implementation by agreement of the parties

Rice. 6. Price change agreement

To generate a separate primary document fixing the new cost of services provided, you can use the printed form Cost Change Agreement, which the program offers as part of commands called by the Print button. The printed form of the agreement indicates the number and date of the adjustment, as well as the number and date of the initial act of provision of services (Fig. 6).

As a result of the document Implementation adjustments The following accounting entries are generated:

REVERSE Debit 62.01 Credit 90.01.1

By the amount of reduction in the cost of sales;

REVERSE Debit 90.03 Credit 19.09

For the amount of VAT on the reduction in sales value.

For purposes tax accounting for corporate income tax, the corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt for those accounts where tax accounting is supported (accounts with the attribute WELL).

To the accumulation register VAT presented, reflecting information on VAT amounts presented by suppliers and contractors, a record with the type of movement is entered Coming and event VAT claimed for deduction by the amount of reduction in selling price.

To create a correction invoice based on a document Implementation adjustments, you need to press the button Issue a correction invoice.

After completing the document an entry will be made in the information register Invoice journal with sign Adjustment.

IS 1C:ITS For step-by-step instructions on how the seller prepares a corrected and adjusted invoice and reflects it in the purchase book and sales book, see the reference book in the section “Accounting and Tax Accounting” - “Correction and Adjustment of Sales”.

The seller can enter the document Implementation adjustments also based on documents: Act on the provision of production services, Report of the commission agent (principal) on sales, Implementation adjustments.

To register corrections in documents received by the buyer from the seller, you must use the document Adjustment of receipts(with types of operations Correction in primary documents or Adjustment by agreement of the parties). Document Adjustment of receipts can be entered based on the following documents:

• Receipt of goods and services;
• Receipt of additional expenses;
• Adjustment of receipt.

IS 1C:ITS For step-by-step instructions for registering a corrected and adjusting invoice by the buyer and reflecting it in the purchase book and sales book, see the reference book “Accounting for Value Added Tax” in the section “Accounting and Tax Accounting” - “Correction and Adjustment of Receipts”.

Universal adjustment document

We wrote in detail about the legal basis for the use of a universal adjustment document (UCD), about the features of filling it out, as well as about the formation of the UCD in “1C: Accounting 8” (rev. 3.0) in issue No. 12 (December), page 5 “ACCOUNTING. 1C" for 2014.

Let's look at the example of creating a universal adjustment document in the program.

Example

Let's change the conditions of Example 3. According to the agreement concluded with the buyer, the seller JSC "Modern Technologies" sells software and provides consulting services on the use of the specified software. The agreement provides for a discount on consulting services if the buyer fulfills the procurement plan. On December 13, 2014, the seller provided the buyer with consulting services on the use of software for a total amount of RUB 70,000.00. (including VAT 18%) and issued the UTD. Due to the fact that the buyer completed the software procurement plan on December 21, he was given a discount on consulting services in the amount of RUB 5,000. (including VAT 18%) and the UCD was issued on the same date.

Printable form of UKD is called by button Seal from the document form Adjustment of implementation (Adjustment by agreement of the parties) or from the document form Corrective invoice issued.

The UCD will be automatically generated with the status “1”, since the document is simultaneously used both as a primary accounting document (notification of a change in value) and as an adjustment invoice.

Since the possibility of providing a discount to the buyer was agreed upon in advance by the contract, and additional consent of the buyer is not required, then in the printed form of the UKD in editing mode, you need to rearrange the position and the transcript of the manager’s signature from the line - I suggest changing the cost to the line - I notify you of price changes. In addition, you can enter additional information on this transaction in the line - Other information(Fig. 7).

Rice. 7. UCD (notification of price change)

IS 1C:ITS For more information on the use of the UCD, see the reference book “Universal Adjustment Document (UCD)” in the “Accounting and Tax Accounting” section.

Our clients are often faced with situations where, in the current tax period, they have to adjust or reflect the facts of economic life relating to previous periods. At the same time, they often contact us with the question of why the movements of the documents “Adjustment of receipts” and “Adjustment of sales” are formed not by the date of the adjustment document, but by the date of the document being adjusted, that is, the date of last year. This article is devoted to how to correctly reflect the adjustment of income and expenses of the previous period, not even from the point of view of 1C programs, but from the point of view of accounting and tax accounting methodology.

Accounting

According to Order of the Ministry of Finance of the Russian Federation dated July 22, 2003 N 67n “On forms financial statements organizations":

• In cases where incorrect reflection of business transactions of the current period is detected before the end of the reporting year, corrections are made by entries in the corresponding accounting accounts in the month of the reporting period when the distortions are identified.
• If an incorrect reflection of business transactions is detected in the reporting year after its completion, but for which the annual financial statements have not been approved in the prescribed manner, corrections are made by entries in December of the year for which the annual financial statements are prepared for approval and submission to the appropriate addresses.
• In cases where an organization reveals in the current reporting period that business transactions were incorrectly reflected in the accounting accounts last year, corrections are not made to the accounting records and financial statements for the previous reporting year (after the annual financial statements have been approved in the prescribed manner). Clause 11 of the Order of the Ministry of Finance of the Russian Federation dated July 22, 2003 N 67n.

In the documents “Adjustment of receipts” and “Adjustment of sales” the above legislative requirements are supported optionally. For this purpose, in the documents “Adjustment of receipts” and “Adjustment of sales” on the “Additional” tab there is the sign “Last year’s accounting is closed for adjustment (reporting has been signed).” When posting a document “Adjustment of sales” without this attribute, accounting entries are formed using accounts 90 and 99, for example, in the case of an upward adjustment of sales revenue:

Dt 76.K Kt 90.01.1 - for the amount of increase in cost

Dt 90.03 Kt 68.02 - for the amount of the VAT increase

Dt 62.01 Kt 76.K - for the amount of increase in cost

Dt 90.09 Kt 99.01.1 - financial result adjustments

In this case, all postings are formed not by the date of the adjustment document, but by the date of the adjusted sales document, that is, last year.

When posting a document “Adjustment of sales” with the attribute set “Accounting for the previous year is closed for adjustment (reporting signed),” entries in accounting are generated through 91 accounts, for example, when adjusting sales in the direction of increasing income:

Dt 62.01 Kt 91.01 - for the amount of increase in cost

Dt 91.02.1 Kt 68.02 - for the amount of the VAT increase

Postings are generated by the date of the sales adjustment document. Analytics of account 91, that is, the item of other income and expenses, is indicated in the document on the “Additional” tab next to the sign “Last year’s accounting is closed for adjustment (reporting signed).”

Thus, in accounting we can independently regulate in what period and through which account we reflect the adjustment of income and expenses of the previous period.

Tax accounting

The procedure for adjusting income and expenses for last year in tax accounting is regulated by Article 54 of the Tax Code of the Russian Federation:

Taxpayer organizations calculate the tax base at the end of each tax period on the basis of data from accounting registers and (or) on the basis of other documented data on objects subject to taxation or related to taxation.

If errors (distortions) are detected in the calculation of the tax base relating to previous tax (reporting) periods in the current tax (reporting) period, the tax base and tax amount are recalculated for the period in which these errors (distortions) were made.

(as amended by Federal Law dated July 27, 2006 N 137-FZ)

If it is impossible to determine the period of errors (distortions), the tax base and tax amount are recalculated for the tax (reporting) period in which the errors (distortions) were identified. The taxpayer has the right to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) relating to previous tax (reporting) periods were identified, also in cases where the errors (distortions) led to excessive payment of tax .

(paragraph introduced by Federal Law dated July 27, 2006 N 137-FZ, as amended by Federal Law dated November 26, 2008 N 224-FZ)

Thus, failure to reflect business transactions in the past period is an error that led to distortion of data for past periods. Therefore, upon receipt of supporting documents (clause 1 of Article 252 of the Tax Code of the Russian Federation) and in accordance with Art. 54, 272 of the Tax Code of the Russian Federation, by resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 09.09.2008 No. 4894/08:

• if the amount of income relating to the previous period increases, an updated tax return is submitted for the period to which the adjustment relates (paragraph 2, paragraph 1, article 54 of the Tax Code of the Russian Federation).
• when the amount of expenses related to the previous period increases, the taxpayer has the right to choose (paragraph 3, paragraph 1, article 54, paragraph 2, paragraph 1, article 81, subparagraph 3, paragraph 7, article 272 of the Tax Code of the Russian Federation, resolutions of the FAS North -Western District dated 06/05/2012 No. A44-3816/2011, dated 01/31/2011 No. A56-10165/2010, North Caucasus District dated 02/22/2012 No. A53-11894/2011, Moscow District dated 03/15/2013 No. A40-54227 /12-90-293, dated 08/14/2013 No. A40-110013/12-20-566, Ninth Arbitration Court of Appeal dated 03/26/2013 No. 09AP-6639/2013, letter of the Ministry of Finance of Russia dated 01/23/2012 No. 03-03-06 /1/24, dated 08/25/2011 No. 03-03-10/82, Federal Tax Service of Russia dated 03/11/2011 No. KE-4-3/3807): - submit an updated tax return for the period to which the primary accounting document relates; - or adjust the tax base in the current tax period (year).

At the same time, the taxpayer has the right to adjust the tax base of the current period only if, according to tax accounting data, the taxpayer has a profit in the period to which the error relates. If, according to tax accounting data, a loss is received, then there is no fact of excessive payment of tax, therefore, an updated tax return is submitted (letters of the Ministry of Finance of Russia dated January 30, 2012 No. 03-03-06/1/40, dated October 5, 2010 No. 03-03- 06/1/627, dated 08/11/2011 No. 03-03-06/1/476, dated 03/15/2010 No. 03-02-07/1-105).

When carrying out the document “Adjustment of sales” (adjustment towards an increase in cost) with an unspecified sign “Accounting for the previous year is closed for adjustment (reporting has been signed)”, entries in the NU are generated through account 90 by the date of the document being adjusted, that is, the date of the previous period:

When posting the document “Adjustment of sales” (adjustment towards an increase in value) with the established sign “Last year’s accounting is closed for adjustment (reporting signed)”, the following entries are generated in NU:

Date of the document being adjusted:

Dt Kt 90.01.1 (NU) - for the amount of increase in cost

Dt 90.09 Kt 99.01 (NU) - financial result of adjustment

The date of the current period, that is, the date of the adjustment document:

Dt Kt 91.01.7 (PR) - by the amount of increase in cost

Thus, the developers of 1C are guided by the principle that accounting adjustments for previous periods in tax accounting should not affect (change) the tax base for the income tax of the current period. In cases provided for by law, documents can form accounting and tax accounting movements in the period in which the document being adjusted is drawn up. In this case, it may be necessary to re-reform the balance sheet and manually add additional income tax and penalties.