How to issue a corrective invoice in 1C. How to reflect an adjustment invoice for decreases and increases

Adjustment invoice is a document that is entered on the basis of a previously issued invoice. It allows you to record changes in the quantity of goods shipped and/or the amount of previously shipped goods. Let's look at how to enter an adjustment invoice in 1C 8.3 and print it.

Registration of the sale of goods and issuance of a standard invoice

First, you need to find the invoice that was used to ship the goods. In our case, this is the 1C document ““:

Registration of sales and invoices in 1C 8.3 can be seen in our video:

How to make an adjustment invoice for sales

To enter an adjustment invoice in 1C 8.3, you must click on the “Create based on” button - “Adjustment invoice”:

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It would seem that a new “Invoice” document should be created, but in fact the “” form will open, where you need to indicate the discrepancies with the original invoice. In our example, we indicate that the product in the first line has decreased by 1000 units, and in the second line the price has decreased by 50 rubles:

To commit implementation changes, you must click on the “Perform” button. The next step is to enter an adjustment to the invoice. To do this, click on the “ “ button:

In this consultation, we talk about the basic entries for depreciation adjustment invoices that the accountant needs to make on the seller's and buyer's side.

Buyer situations

When a reduction adjustment invoice is received from a vendor or supplier, the postings depend on the specific reason for issuing the document. The table below discusses the main situations on this issue.

Seller situations

Buyer discount

As a general rule, a buyer's discount on goods supplied to him changes their price. It is reflected in column 5 of the adjustment document. Accordingly, it reduces revenue. The seller makes the following accounting entries:

• REVERSE Dt 62 – Kt 90.1 – revenue from the sale of goods is reduced by the difference (taken from column 9 of the line “Total reduction”);
• REVERSE Dt 90.3 – Kt 68 – VAT is charged on the amount of the difference (taken from column 8 of the line “Total reduction”).

Buyer's refusal

It happens that the buyer accepted fewer goods than was agreed on in the initial invoice. For example, due to incomplete delivery or defective condition. Then the accountant makes the corresponding entries for the day when the buyer’s documentary refusal to accept part of the goods is received:

• REVERSE Dt 62 – Kt 90.1 (goods sold, taken from column 9 of the line “Total decrease”);
• REVERSE Dt 90.3 – Kt 68 (VAT accrual, taken from column 8 of line “Total reduction”);
• REVERSE Dt 90.2 – Kt 41 (43, 20) (writing off the cost of goods for which the buyer refused).

Refund of VAT defaulter

Another fairly common situation is when a VAT non-payer buyer refuses a completely high-quality product. In this case, the accountant takes into account the returned part of the shipment at the cost indicated in the return invoice (minus VAT accepted for deduction).

On the date when the documents for the returned goods arrived, the following entries are written in accounting:

• Dt 41 – Kt 62: we take into account the values ​​that have been returned;
• Dt 19 – Kt 62: we take into account VAT according to the adjustment document;
• Dt 68 – Kt 19: tax deductible on the adjustment invoice;
• Dt 62 – Kt 51: refund to the buyer.

To reflect the adjustment invoice in the book of purchases and sales, see our instructions with examples and samples for the seller and buyer. During the inspection, the inspector will check this first. And if there are violations, VAT deductions can be removed.

What is the difference between the reflection of an adjustment invoice in the purchase book and the sales book from the primary one?

An adjustment invoice (ACF) is reflected in the book of purchases and sales according to its distinctive principle than an advance or shipping document. This is due to the peculiarities of the seller’s presentation of this document. Let's look at these features.

Sellers must issue adjustment invoices to buyers when the cost or quantity of a previously made delivery changes. There are several reasons to display this document:

In all of the above cases, the seller issues an adjustment invoice in two copies. One copy is sent to the buyer, the second is kept for himself.

The seller draws up documents only if the buyer agrees with the changes (clause 3 of Article 168 of the Tax Code of the Russian Federation). For this purpose, a primary document is drawn up, for example, an act. The form of the adjustment invoice and the rules for filling it out were approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, as amended on August 19, 2017.

After the seller has compiled the CSF, he must reflect this adjustment invoice in the purchase ledger or sales ledger.

Important!

The Ministry of Finance named cases when an adjustment invoice cannot be issued. In these situations, the VAT base will have to be determined from scratch using a complex algorithm.

Price reduced

If there has been a decrease in the price of goods (works, services), that is, the seller loses part of the money, he, as it were, gives it to the buyer, that is, makes a purchase. Then he must register such an adjustment invoice in the purchase book.

The price has been increased

It’s a different matter if the cost or quantity of the goods has increased, in which case his sales seem to increase, and he already registers an adjustment invoice in the sales book.

The buyer, after receiving the CSF, also reflects it in the purchase book or sales book. But his registration principle will be the opposite. To understand this, let's look at the table.

The procedure for registering adjustment invoices in the purchase book and sales book

How to reflect an adjustment invoice in the purchase ledger and sales ledger

An adjustment invoice can be reflected in both the purchase book and the sales book. Registration of the document occurs in the quarter in which the documents were issued.

Sales book from the seller and buyer, reflecting the adjustment invoice

Column 13b is filled in as follows:

Column 14 is filled in as follows:

Column 17 is filled in in the following order:

How to reflect an adjustment invoice in the sales book: sample

The government has changed the form of the sales book. Therefore, from the 2nd quarter of 2019, we maintain them in the form approved by Government Decree No. 15 dated January 19, 2019 (published on January 22 at publication.pravo.gov.ru). Until this moment, we use in accounting the form of the purchase book according to Decree of the Government of the Russian Federation No. 981 of August 19, 2017.

Book of purchases from the seller and buyer, reflecting the adjustment invoice

In this case, fill out the fields of the form as follows.

Column 2 - The transaction type code will be 18 in all cases;

Column 3 – must coincide with line 1b of the CSF;

Column 5 – must coincide with line 1 of the CSF;

Column 15 is filled in as follows:

Column 16 should be formatted like this:

How to reflect an adjustment invoice in the purchase book: sample

To make it easier to understand everything, let's look at the design of an adjustment invoice in the purchase book and sales book using specific examples.

An example of reflecting an invoice in the purchase book and sales book when reducing the cost of goods

Limma LLC sold raw materials worth 84,000 rubles to the Chance company in September 2019, of which VAT was 14,000 rubles. (invoice No. 155 dated September 16, 2019). Some of the raw materials turned out to be of lower quality than expected, so already in October 2019. Limma decided to reduce the price of supplied raw materials to 72,000 rubles, including VAT of 12,000 rubles.

Thus, the selling price decreased by 12,000 rubles. (including VAT), and VAT itself decreased by 2000 rubles.

Limma LLC issued two identical adjustment invoices No. 2 dated October 23, 2019 to reduce the cost of raw materials. She sent one CSF to the Chance company, and kept the second one for herself.

After this, the seller of Limma LLC will reflect the adjustment invoice in the purchase book:

The buyer of Chance LLC will reflect the adjustment invoice in the sales book:

An example of registering an invoice in the purchase book and sales book when the cost of goods increases

Let's correct the above example, let's say Limma LLC supplied raw materials of a higher class than agreed. In agreement with “Chance”, the seller increased the price of the product by 6,000 rubles. (including VAT), while the tax itself increased by 1000 rubles.

Let's see how the seller will reflect the adjustment invoice in the sales book.

And here is how the buyer will reflect the adjustment invoice in his purchase book.

VAT adjustment is necessary when the purchase or sale price changes. In this situation, an adjustment invoice is generated. Using the example of the 1C Accounting 8.3 program, let's look at adjusting input VAT when the cost decreases. First, we will generate the document “Receipt of goods” and register the “Invoice received”:

When filling out, check the box “Reflect the VAT deduction in the purchase book by the date of receipt”:

Let's say we purchased a large batch of goods, and the supplier offered a discount. Accordingly, there was a decrease in the total cost and VAT. To reflect this in the program, we create a document “Receipt Adjustment”:

In the adjustment on the “Main” tab, you need to check that the basis document is reflected and there is a checkmark next to the “Restore VAT in the purchase book” item.

On the “Products” tab, in the “Price” column, set a new cost, and the values ​​in the “Cost”, “VAT” and “Total” columns will be calculated automatically:

Be sure to register an “Adjustment Invoice” in the receipt adjustment; it is this document that will reflect the decrease/increase in the amount. This data will be displayed in the corresponding field of the document:

We generate the “Purchases Book” and “Sales Book” reports, and check how the “Adjustment Invoice” will be reflected in the reporting:

The “Purchases Book” report reflected the initial amount. But in the “Sales Book” report the amount will already be displayed based on the adjustment invoice.

Now let's look at an example of increasing cost. In the same way, we fill out the “Receipt of goods” and register the document “Invoice”:

The supplier increased the price for a new batch of goods, and an “Adjustment Invoice” was issued. If the buyer agrees with the new cost, then the “Receipt Adjustment” document is drawn up in the same way as in the previous case. You can also create a receipt adjustment using the “Create based on” button from the receipt invoice.

You must fill out:

Type of operation - “Adjustment by agreement of the parties.”

Base.

Restore VAT in the sales book – check the box.

On the “Products” tab, in the “Price” column, set a new price.

We register “Adjustment invoice received”:

In this situation, you need to refer to the routine operation “Creating purchase ledger entries”:

Since in the original “Invoice” document the checkbox “Reflect VAT deduction in the purchase book by the date of receipt” was checked, the data from this document is not displayed when creating purchase book entries. But the adjustment entry is reflected.

As a result, both invoices will appear in the purchase ledger:

If the cost decreases, the data from the adjustment invoice is reflected in the sales book, and if the cost increases, it is reflected in the purchase book.

When sold, an adjustment invoice for a decrease in value will go into the purchase book, and for an increase, it will go into the sales book.

Sales adjustments are made in a similar way. We create a document “Adjustment of sales” taking into account the price reduction:

And we register the “Adjustment Invoice”. Fill in the data in the appropriate field to reduce the cost:

Please note that before generating reports, you must complete regulatory VAT operations.

The Purchase Ledger report will reflect the decrease in value based on the created adjustment invoice. The “Operation Code” column will contain 18, and the column with the name of the seller will display the name of our organization:

Now we form “Adjustment of sales” taking into account the increase in price:

The “Adjustment Invoice” document will reflect the increase in the amount.

Invoices are evidence of the legality of tax deductions. Information from invoices in the order of receipt is recorded in the logs of issued and received invoices. In a certain sequence, they are posted in the purchase books and in the sales books, on the basis of which the amount of VAT is determined. Why do you need an adjustment (correction) document of this type?

What is an adjustment invoice and in what cases is it drawn up?

An adjustment invoice is evidence of a change (correction) in the VAT amount due to the correction of amounts in the primary documents. The buyer, on the basis of an adjustment invoice, if the amount increases, deducts VAT from the amount of the increase, and if it decreases, he 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, he deducts VAT calculated on the amount of the decrease.

An adjustment invoice is issued in three cases:

1. when the price changes,
2. when the quantity changes,
3. when the price and quantity of goods (services) sold changes.

The taxpayer has the right to draw up a single adjustment invoice for changes in the cost of goods shipped (work performed, services rendered), transferred property rights indicated in two or more invoices drawn up earlier by this taxpayer.

Expert opinion

Maria Bogdanova

More than 6 years of 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 required to issue an adjustment (single adjustment) invoice:

• the buyer is given a discount;
• during the acceptance process, the buyer identified a shortage or discrepancy in the quality of goods, work, services or property rights and the seller acknowledged this claim;
• the buyer partially returns goods not accepted for accounting;
• the buyer has discovered low-quality goods, which he managed to register, but does not return them to the seller, but disposes of them on his own, as the parties separately agreed upon;
• 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 has been changed by court decision.

The seller is obliged to issue an adjustment invoice within five calendar days from the date on which he agrees on the changes with the buyer or notifies him about them. It is necessary to confirm the buyer’s consent 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 cost and their reasons

Details of 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;
  • currency of the invoice in which the sales amount is corrected;
  • goods (services);
  • units of measurement of goods (services);
  • quantity of goods (services);
  • cost before and after correction: unit of goods (prices); all goods (services) without tax; all goods (services) with tax;
  • VAT amount: before and after clarification;
  • VAT rate;
  • excise tax amount;
  • difference in values ​​before and after correction: amounts of cost of goods (services) sold excluding 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 manager 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 details of the certificate of state registration of this individual entrepreneur.

Rules for filling out a correction document

Form and its positions

The form of the adjustment invoice and the rules for filling it out are approved by the Government of the Russian Federation. Shown in the photograph.

A distinctive feature of the adjustment invoice form is that four lines are filled in for each product (service).

1. “A (before change)”, in which the indicators from the changed invoice are recorded.
2. “B (after change)”, it indicates the corrected indicators of line “A (before change)”.
3. “B (increase)”, the positive differences between indicators A and B (B - A) are entered here.
4. “G (decrease)”, here the negative results of the difference (B - A) are written as positive numbers.

The first copy is kept by the buyer, the other by the seller.

Filling samples

Adjustment invoices are prepared and signed by the seller. The diagram shows that an adjustment invoice characterizes goods and services: sold - for the seller, purchased - for the buyer.

All the nuances of preparing an advance report for a business trip:

Example 1. Mayak LLC, located at: Leningrad region, Lodeynoye Pole, st. Volodarskogo, d. XX, TIN 4711ХХХХХХ was sold to Vesna LLC, located at the address: Leningrad region, Lodeynoye Pole, st. Gagarina, XX, TIN 4709ХХХХХХ 10 tables. took place on December 20, 2016. The tables were sold for 2,500 rubles apiece. We issued an invoice dated December 20, 2016 No. 229.

Adjustment invoice for reduction in value

Is it possible to make changes to the document, in what cases is this 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 items sold, the cost, rate and amount of tax are corrected in the usual manner. Cross out what is wrong and write in what is correct. In the free space they write “corrected to ... believe” and put a date and certified by the signatures of authorized persons with a transcript, sealed (if any). For example, the seller indicated “St. Petersburg Region” in the address instead of “Leningrad Region”. Having corrected this error on March 20, 2017, the seller crossed out the word “St. Petersburg” and wrote “Leningradskaya” on top. In an empty space he wrote: “Corrected from “St. Petersburg” to “Leningradskaya” believe 03/20/2017 next to the signature with a transcript and a seal (if any).” Edits must be made on each side's copy. Otherwise it will be considered illegal.

Correction with design of new copies

Corrections to adjustment invoices drawn up starting from the date of entry into force of Decree of the Government of the Russian Federation of 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 about clarification of adjustment invoices in electronic form) by drawing up new copies of adjustment invoices in accordance with this document. In this case, in the new copy of the adjustment invoice, it is not allowed to change the indicators indicated in lines 1 and 1b of the adjustment invoice compiled before the corrections were made to it, and line 1a is filled in, where the serial number of the correction and the date of the correction are indicated. The remaining indicators of the new copy of the adjustment invoice, including new (initially not filled out) or updated (changed), are indicated in accordance with this document.

Clause 6 of Part II of Appendix No. 2 of the Decree of the Government of the Russian Federation of December 26, 2011 N 1137

Changes that do not require correction of primary documents

If regulatory authorities noticed a typo before the parties to the transaction, then the best response to the request for clarification would be a corrected document.

If the sales amount changes again due to a correction in 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 purchase book and sales book

Adjustment invoices are registered in the “Register of received and issued invoices used in value added tax calculations.”

They are registered in the order of receipt and issuance:

1. in part 1 “Issued invoices” of the accounting journal by the date of their issuance.
2. in part 2 “Received invoices” of the accounting journal by the date of their receipt.

Table of interconnection of information from the adjustment invoice, purchase ledger and sales ledger.

Accounting in the purchase book

Data is recorded in the purchase book after the right to deductions arises.

Example 6. Increase in sales amount. Purchase book of Vesna LLC for the 1st quarter of 2017.

Entered information from adjustment invoices:

1. 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;
2. No. 11 of 01/12/2017 with correction No. 2 of 03/26/2017 (Photo No. 6): No. 229 of 12/20/2016, No. 11 of 01/12/2017, No. 2 of 03/26/2017, Mayak LLC, 4711ХХХХХХ, 4720.00, 720.00.

Example 7. Decrease in sales amount. Mayak LLC purchase book for the first quarter of 2017.

When the sales amount is reduced, the same data is entered into the seller's purchase book for the current period, but instead of information about the seller, information about the buyer is entered from lines 3, 3b.

We entered the data of the adjustment invoice No. 11 dated January 12, 2017:

• No. 229 dated December 20, 2016,
• No. 11 dated January 12, 2017,
• LLC "Vesna"
• 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, adjustment invoice is made in an additional sheet of the purchase book for the tax period in which the invoice, adjustment invoice was registered, before making there are corrections in them.

Decree of the Government of the Russian Federation of December 26, 2011 N 1137 (Appendix 4, paragraph 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 from adjustment invoices is entered into the sales book during the period of drawing up documents confirming the fact of a change in value.

An adjustment invoice drawn up when the cost increases 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 compiled after the tax period.

Additional sales book sheet

We transferred information from adjustment invoices No. 12 dated January 12, 2017 (Photo No. 4) and No. 11 with correction No. 2 dated March 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 of 01/12/2017 with correction No. 2 of 03/26/2017 (Photo No. 6): No. 229 of 12/20/2016, No. 11 of 01/12/2017, No. 2 of 03/26/2017, Vesna LLC, 4709ХХХХХХ, 4720.00, 4000.00, 720.00.