Decoding codes of possible errors in the VAT return: explanations or clarification. How now to correct errors in the VAT return VAT error zag how to correct

An updated VAT return must be submitted when errors are identified that lead to an understatement of the tax or an overestimation of its amount accrued for reimbursement. Filing an updated VAT return in other cases is the right of the taxpayer, and not his obligation. We'll tell you how to make and submit a clarification.

Submitting an updated or corrective VAT return to the Federal Tax Service allows the taxpayer to correct errors made in the previously submitted version of this document. If an understatement of the accrued tax amount is detected, filing an updated VAT return is mandatory (Clause 1, Article 81 of the Tax Code of the Russian Federation). The legislation does not oblige the VAT return to be adjusted, in which the tax amount was overestimated, but the taxpayer is interested in it himself.

The tax inspectorate, when conducting a desk audit initiated due to the filing of an updated VAT return that reduces the amount of tax payable, has the right to request an explanation from the taxpayer (clause 3 of Article 88 of the Tax Code of the Russian Federation). The explanations (or calculation) must contain the justification for the changes made to the updated VAT return, and the taxpayer must provide them within 5 days after receiving such a request.

If an adjustment VAT return is submitted 2 years after the end of the reporting period in order to make corrections, then in accordance with clause 8.3 of Art. 88 of the Tax Code of the Russian Federation, the tax office may request from the taxpayer not only explanations on the updated VAT return, but also primary documents and analytical registers.

Filing an updated VAT return, as a rule, entails a request for clarification (or, conversely, the update itself serves as a response to the tax authorities’ request). Since 2017, the Federal Tax Service Inspectorate has accepted such explanations only in electronic form (clause 3 of Article 88 of the Tax Code of the Russian Federation). Therefore, the established electronic format of such a submission can also serve as a model for an explanation of the updated VAT return, drawn up voluntarily and submitted at the initiative of the taxpayer simultaneously with the updated return.

Read about the consequences of submitting explanations in non-electronic form in the material “VAT clarifications are accepted only in electronic form” .

How to correct a VAT return? How to make an adjustment VAT return? If the question arises of how to make a VAT declaration that clarifies the values ​​already filed, then the answer is simple: you need to draw up a new declaration with the correct amounts. How to fill out an updated VAT return? It is necessary to enter all the values ​​​​into it completely, and not display only the difference between the erroneously submitted and correct ones. Thus, a sample of an updated VAT declaration is a regular declaration, only containing the correct (updated in comparison with the previously submitted document) numbers.

As for tax agents, in the clarification they display information only for those taxpayers for whom errors were discovered.

A sign of an updated document is a special code (adjustment number), which must be indicated on the title page in a separate field in the VAT return. The correction number corresponds to the serial number of the clarification submitted for the tax period in which the errors were discovered.

Another point that distinguishes the updated VAT return is the indication of relevance in sections 8 and 9. The relevance code in the updated VAT return has 2 meanings (clauses 46.2, 48.2 of the Filling Out Procedure, approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@):

• 0 - if in the original version of the declaration sections 8, 9 were not filled out or changes are made to them;
• 1 - if these sections do not require data correction.

Making changes requires filling out appendices to sections 8, 9. The design features of these sections and appendices to them are described in the letter of the Federal Tax Service of Russia dated March 21, 2016 No. SD-4-3/4581@.

Read about common errors in filling out declarations in the article “Tax officers generalize mistakes: check your VAT return” .

IMPORTANT! The updated declaration is filled out on the form that was in force during the period for which changes are made (clause 5 of Article 81 of the Tax Code of the Russian Federation). It should also be taken into account when submitting a clarification, by which it will be possible to judge the overpayment of tax, that the tax office reimburses the overpaid amount of tax (or makes a credit) only if three years have not yet passed from the date of payment of the “excess” tax (clause 7 Article 78 of the Tax Code of the Russian Federation).

You can submit an update to receive a VAT deduction within 3 years after goods (work, services, property rights) are registered or imported into the territory of Russia (clause 1.1 of Article 172 of the Tax Code of the Russian Federation).

If clarifications are submitted for the period in which a single (simplified) declaration form was submitted, you should submit the usual (full) declaration form, but indicate on it that this is a clarification. This is done if taxable transactions are indicated for which information about their absence was previously provided (in the reporting period). This norm was clarified by the Russian Ministry of Finance in its letter dated October 8, 2012 No. 03-02-07-1-243.

If the taxpayer has changed the registration address and switched to service in another Federal Tax Service, then the clarification is submitted to the new tax office, but the form itself indicates the OKTMO (OKATO) code of the previous territorial tax service (letter of the Federal Tax Service of the Russian Federation for Moscow dated October 30, 2008 No. 20-12 /101962).

Procedure for submitting clarification in 2019

How to submit an updated VAT return? Are there deadlines for filing an updated VAT return? Currently, taxpayers are required to file tax returns electronically. In accordance with paragraph 5 of Art. 174 of the Tax Code of the Russian Federation, declarations submitted on paper instead of the mandatory electronic format are considered unfiled.

These rules also apply to updated declarations (letter of the Federal Tax Service of Russia dated March 20, 2015 No. GD-4-3/4440@). Therefore, in 2019 they are also submitted in electronic format.

But there are no specific deadlines for submitting clarifications. In this case, it is better to submit it immediately after independently identifying the error, since detection of this error by the tax authority can lead to a fine.

Consequences of submitting a clarification

If an update is submitted during the period when the deadline for filing the reporting declaration has not yet expired, then it is considered not updated, but submitted on time (clause 2 of Article 81 of the Tax Code of the Russian Federation). If a clarifying return is submitted after the end of the period allotted for filing the report, but before the end of the tax payment, then the taxpayer can avoid liability if this error was not discovered earlier by the tax authority.

You can avoid being held accountable when submitting an update after the end of the tax payment period if:

• before filing such an amended declaration, the arrears of tax and penalties on the amended VAT declaration were paid;
• the tax authority did not detect this error if an audit was carried out before the clarification was submitted.

A payment order for additional payment of VAT on an updated declaration is drawn up in the usual form, indicating in it the period for which the additional payment is made and the type of payment corresponding to the repayment of the debt (ZD instead of TP).

If an updated declaration is submitted at the time of a desk audit of the previous declaration, then the tax office must stop the ongoing audit (clause 9.1 of Article 88 of the Tax Code of the Russian Federation). Now a desk audit can begin after the clarification has been submitted.

Read about whether violation of the deadline for a desk inspection by the inspectorate may have consequences in the following publications:

• “How to punish a tax inspector for violating audit deadlines”;
• “The inspection tightened the camera room. Is there a chance to reverse the decision? .

If an amendment is submitted and the arrears are paid, but the penalty is not paid, a fine is imposed on the taxpayer (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 26, 2011 No. 11185/10).

The tax inspectorate may schedule a second on-site inspection when the taxpayer submits an updated return that reduces the amount of VAT, after completing the previous on-site inspection and drawing up a report on its results (subclause 2, paragraph 10, article 89 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated December 21, 2009 No. 03 -02-07/2-209 and Resolution of the Presidium of the Supreme Arbitration Court dated March 16, 2010 No. 8163/09).

In relation to taxpayers whose control is carried out in the form of tax monitoring, when they submit an updated declaration with a reduction in the amount of tax payable, an on-site inspection may also be assigned (subclause 4, clause 5.1, article 89 of the Tax Code of the Russian Federation).

Read about how an on-site inspection is carried out in the material “Procedure for conducting an on-site tax audit (nuances)” .

Results

The taxpayer submits an amended return if errors are discovered after the end of the tax period that lead to a decrease/increase in the tax amount. The update is drawn up on the form that was in effect in the adjusted period and submitted to the Federal Tax Service in electronic format. If, as a result of correcting an error, a tax arrear has arisen, it must be repaid along with the payment of a penalty until the time of filing the updated declaration. And if, when submitting an update, an overpayment of tax occurs, the possibility of an on-site audit cannot be ruled out. Since 2017, a letter to an updated VAT return (explanation) can only be submitted electronically in the established format.

The VAT reporting has been submitted, it seems that you can relax... However, not all accountants can breathe a sigh of relief - some of them will have to make changes to the reporting. This is usually a consequence of the fact that errors were identified in the submitted declaration, or documents from the counterparty relating to previous periods were received late.

In this article we will look at cases when it most often becomes necessary to resort to filing an amended VAT return, as well as how to do this and avoid possible sanctions.

Based on Article 81 of the Tax Code of Russia, an organization is obliged to submit an updated declaration only if errors and unrecorded data identified after filing reports to understate the tax amount.

If the primary declaration contains unreliable or incomplete information that does not lead to an underestimation of the tax amount, then the taxpayer is not required to submit an “adjustment”, although he has the right to do so.

What threatens a company or entrepreneur who has filed an updated declaration? The mere fact of its submission does not entail sanctions - it all depends on whether unreliable primary data caused an understatement of tax. If this is the case, then the arrears and penalties should be paid before submitting the “clarification”. In this case, according to paragraph 4 of Article 81 of the Tax Code of the Russian Federation, the taxpayer will be released from liability for incomplete payment of tax.

If the arrears are not paid before the tax service finds out about it, a fine may be imposed on the organization in accordance with Article 122 of the Tax Code of the Russian Federation.

Although the legislation does not require any explanatory documents to be attached to the updated declaration, there will still be It’s a good idea to write a cover letter. Moreover, when conducting a desk inspection, inspectors will still ask for clarification. The letter should indicate which tax declaration and for what period changes are being made, what erroneous (incomplete or unsubmitted) information is, in which sections and lines of the declaration they are located, as well as provide primary and updated indicators. If errors affected the tax base, a new calculation and tax amount should be provided. In case of payment of arrears and penalties, you should indicate the payment details and, together with the declaration and cover letter, send a scanned copy of it to the tax office.

Specific situations

Now let’s look at common situations in which it is impossible to avoid submitting an updated declaration to the tax service, and also when you can do without it.

Incorrect reporting period

What to do if there is an error in the code of the period for which the declaration was drawn up? The answer is clear - you need to notify the tax service about this error, and as quickly as possible. Otherwise, you can get penalties, and they can be imposed both on the organization (Article 119 of the Tax Code of the Russian Federation) and on the official (15.5 of the Code of Administrative Offenses of the Russian Federation).

Is it necessary to submit a “clarification” in this case? This option is possible, although you may encounter misunderstanding on the part of the Federal Tax Service. They may simply not accept the document, since no primary declaration was filed during the specified period. Or consider the updated declaration as filed for the first time in violation of the deadline, and then the organization may be fined under Article 119 of the Tax Code of the Russian Federation.

It's better to do this:

Declare in writing to the tax office that a return filed with an incorrect period code should be considered submitted for such and such a period (indicating its correct code).

Most often, the Federal Tax Service accepts such explanations and believes that the organization has reported without violations. But if penalties still follow, the organization has a chance to challenge it - in judicial practice there are examples when arbitrators decided such cases in favor of the taxpayer (Resolution of the Federal Antimonopoly Service of the North Caucasus District dated July 30, 2009 in case No. A32-22251/2008- 12/190).

Late documents received

Often in practice there are situations when documents relating to a previous period are received from a counterparty. For example, an invoice for a December transaction can be received as early as January of the following year. In such cases, there is no need to submit a “clarification”, because you can include a “late” invoice in the purchase book in the current period. This rule was introduced at the beginning of 2015 by paragraph 1.1 of Article 172 of the Tax Code of the Russian Federation. Based on it, you can claim VAT deduction for any period within three years from the date of receipt of goods, work or services.

However, this procedure applies only to deductions provided for in paragraph 2 of Article 171 of the Tax Code of the Russian Federation. Other deductions of VAT (for example, paid as a tax agent, on prepayment, etc.) must be declared in the period in which the purchased goods were accepted for accounting, provided they were used to carry out activities subject to VAT.

There was an overstatement of VAT deduction

A situation in which an updated VAT return should definitely be submitted is: when, due to an error, the tax deduction was inflated. Indeed, as a result, the amount of tax is underestimated, and this, as was said at the beginning of the article, imposes on the organization the obligation to provide “clarification”. Sometimes this happens due to the fault of the accountant - for example, he registered the same invoice twice or made a technical error when entering information into the accounting system. But this can also be a consequence of erroneous actions by the supplier’s accounting department. Let's say the initial invoice received in the reporting quarter was subsequently corrected and dated to the next period.

Regardless of whose fault it is that the deduction is inflated, an amended return will have to be filed. But before that you need to correct errors in the purchase book - make an additional sheet and enter the correct information into it. Information that is subject to deletion must be written down with the sign “ minus».

Errors in the purchase book that do not affect the deduction amount

Sometimes in primary documents of past periods you can find technical errors that do not affect the amount of VAT. For example, erroneous indication of TIN, address, name of the counterparty.

By virtue of the aforementioned Article 81 of the Tax Code of the Russian Federation, their presence does not oblige the taxpayer to submit an updated declaration.

Receive a corrected invoice

It happens that an accountant discovers errors in the received invoice and asks the supplier to correct them. The latter draws up an adjustment invoice and sends it to the buyer. However, there may be a time gap between these events, and the organization will receive the corrected document in the next quarter.

According to the Federal Tax Service, such an invoice should be registered in the period in which its correct version was received. The deduction previously claimed for it will have to be cancelled, VAT recalculated, its amount and penalties paid, and then an updated declaration submitted.

It is worth noting that this position of the tax service does not find unequivocal support among the arbitrators- they make their decisions both in favor of the Federal Tax Service and in favor of taxpayers.

It should also be remembered that not all erroneous data on invoices can lead to a denial of deduction. Paragraph 2 of Article 169 of the Tax Code of the Russian Federation directly states that if errors do not interfere with identifying the parties to the transaction, the name and cost of the goods, the rate and amount of VAT, then there are no grounds for refusing a deduction on such an invoice. Therefore, before contacting the supplier for an adjustment document, you should make sure that it is necessary.

Amendments to Sections 8 and 9

Adjustments of data in the book of purchases or sales for the previous period that affect the amount of tax are carried out in the sections of the updated declaration 8 And 9 .

For many accountants, this point remains unclear: whether it is necessary to include the entire section in the “clarification” or whether it is sufficient to reflect only its corrected part.

There are no official clarifications on this matter yet, but at seminars representatives of the Federal Tax Service talk about the correctness of both methods. The main thing is to choose the right “ sign of relevance» document, which is indicated by line 001 both the section itself, as well as its appendices.

Sign of relevance- a parameter that reflects the correctness of the section data contained in the primary declaration:

• If they were correct and do not require changes, then the code “ 1 ».
• If a section contained incorrect or incomplete data, its relevance is marked with the code “ 0 ", and the correct information is indicated in its fields.

Thus, according to the explanations of the tax authorities, reflect the changes in the sections 8 And 9 An updated declaration can be done in two ways:

1. The first method is that the contents of the section are entered into the declaration in full - not only corrected, but also correct data. Moreover, in the column “ sign of relevance" for the section is placed " 0 ", and Appendix 1 (additional sheet of the corresponding book) is not filled out. This means that the entire specified section of the primary declaration should be considered incorrect, and the data from a similar section of the updated declaration should be used instead.
2. The second way is to register only the corrected partition data 8 and/or 9 through Annex 1. In this case, indicate the relevance of the application “ 0 ", and the relevance of the section itself is indicated by the code " 1 " Such an entry will mean that all other information in the corresponding section of the primary declaration, with the exception of those submitted as part of the “clarification,” is correct. We recommend using this particular method, since it complies with Russian Government Decree No. 1137, according to which changes must be made through additional sheets.

We have looked at some common errors that occur in VAT Returns. As can be seen from the article, it is not always necessary for a taxpayer to submit an updated return, although in some cases this will still have to be done.

Dubinyanskaya E.N.,
Head of Audit and Finance Department
CJSC "United Consulting Group"

Errors occur for taxpayers for various reasons. He may make inaccuracies in tax calculation when determining the tax base and rate or fill out an invoice or sales (purchases) book incorrectly. In addition, there are technical errors. You will have to answer for any mistakes, so it is better when the accountant finds and corrects them himself.

Errors in calculating tax as a general rule are corrected by submitting an updated declaration to the tax office.

The specificity of this tax is that for a taxpayer who has discovered a VAT error, it is often not enough to prepare only an updated tax return for the period in which the tax base was distorted.

The accountant must make adjustments to the invoice, or to the sales ledger or purchases ledger. The rules for making corrections to these documents are regulated not by the Tax Code, but by Decree of the Government of the Russian Federation dated December 2, 2000 No. 914 “On approval of the Rules for maintaining logs of received and issued invoices, purchase books and sales books when calculating value added tax” (hereinafter - Decree No. 914, Rules).

1. issue or receive an invoice;

2. register it in the sales book or purchase book;

3. make entries to reflect VAT in accounting;

4. and finally fill out the tax return for .

The procedure for correcting VAT errors depends on at what stage of tax calculation and in which documents the inaccuracy was made.

The accountant should begin correcting the VAT error precisely from the stage at which the error was made. (In any case, the correction of an error in the value added tax, which led to a distortion of the tax base, is completed in the same way as for any other tax - by drawing up an updated tax return).

Let us consider in detail each stage of correcting VAT errors.

Errors in invoice.

The error may be due to incorrect execution of invoices by the supplier (contractor, performer). In this case, the buyer will be able to apply the tax deduction on the corrected invoice only in the tax period when the corrected document was received (in any case, this is what is stated in the Letter of the Federal Tax Service of Russia dated September 6, 2006 No. MM-6-03/896@) . Accordingly, this invoice must be recorded in the purchase ledger by the date it was received (ie the date the corrected document was received).

Corrections are made to the purchase book by drawing up additional sheets, that is, by canceling entries on incorrect invoices (clause 7 of the Rules). In this case, the details of the incorrect invoice are indicated with a minus sign. Information about corrected invoices is reflected in the purchase book in the usual manner - at the time of their receipt.

In the Letter of the Ministry of Finance dated July 27, 2006. No. 03-04-09/14 states that this procedure must be followed regardless of which specific invoice details were filled out incorrectly by the supplier (or were missing): TIN, KPP, address of the seller or buyer, payment order number for prepayment, etc. .d.

A supplier who has issued an invoice with an error, after correcting it, must draw up an additional sheet to the sales book (clause 16 of the Rules). This additional sheet cancels the erroneous entry and reflects the correct one.

Mistakes made inbookshopping andbooksales

Errors can also occur when compiling a sales book or a purchase book.

So, if the invoice is drawn up correctly, but errors were made when registering it in the purchase book (or sales book), additional sheets are also required.

If an invoice was mistakenly registered in the purchase book (for example, an invoice was reflected for goods that were not accepted for accounting), then in an additional sheet for the period in which it was registered, this entry is canceled (recorded with the sign "minus").

If everything in the invoice was filled out correctly, but the data from it was incorrectly transferred to the purchase book, then an additional sheet must be filled out. According to oral explanations from officials, in this case, two entries are made on the additional sheet: one canceling the incorrect entry in the purchase book (with a minus sign), the second is the correct entry (with a plus sign).

The seller also corrects an error when an invoice is incorrectly registered in the sales book.

If the invoice was mistakenly not registered (although it was received in the expired tax period), then the organization must make the necessary changes to the purchase book for the tax period to which such an invoice belongs and submit an updated declaration (clause 2 of the Letter of the Federal Tax Service of Russia dated 09/06/2006 No. MM-6-03/896@).

Correction of errors in accounting registers.

After the accountant has corrected the figures in the invoice and adjusted the sales book or purchase book (by making additional sheets), he is obliged to make corrective entries in the accounting records.

Depending on the nature of the detected error, corrections to the accounting registers can be made in several ways, including:

By means of additional accounting entries;

The “red reversal” method.

Note that the method of additional accounting entries is used if the correspondence of accounts is not broken, but only the transaction amount has been changed. Correction of the error is made by making an additional entry with the same accounting correspondence for the amount of the difference between the correct amount of the transaction and the amount reflected in the previous accounting entry.

The reversal method is used, as a rule, if the accounting registers contain incorrect account correspondence or the transaction amount is exaggerated.

VAT adjustments are reflected in the same accounting accounts in which the entries for accrual or deduction of value added tax were initially reflected. Errors made in determining the tax base are corrected by adjusting the entries that reflect the amount of sales.

The basis for VAT adjustment entries in accounting are, as a rule, corrected invoices, additional sheets of the sales book and purchase book, as well as an accountant’s certificate. The situation cannot be ruled out. when the accountant could make a mistake only in recording the transaction in accounting, in this case, compiling additional sheets of the sales book or purchase book is not required.

The accounting certificate contains a description of the error made, all the necessary calculations and entries that should be entered into the accounting registers. When preparing an accounting certificate, you should be guided by the principles of preparing any primary accounting documents. Because it indicates all the mandatory details listed in clause 2 of Art. 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”.

It should be remembered that the rules for making adjustments to accounting registers depend on the moment the error is discovered.

If the error relates to expired reporting periods, then corrections for that period (unlike the tax period) are not made. The procedure for correcting errors in accounting is set out in clause 11 of the Instructions on the procedure for drawing up and presenting financial statements (see Order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n).

Errors of the current reporting year identified before its end are corrected in the month of the reporting period in which they were discovered. If an error was made in the expired reporting period, but was discovered after the end of the reporting year for which the financial statements have not yet been approved, the corrective accounting entries are dated December of the expired reporting year.

If an error was made in previous reporting periods for which financial statements have already been compiled and approved, then the accountant reflects the corrective entries in the registers of the current period (as of the date the error was discovered).

Let's look at examples.

Example 1.

Accountant at Office Goods LLC December 12, 2007 I discovered an error in the invoice dated September 25, 2007. This invoice was issued to the buyer (Lastochka LLC) upon shipment of the products and registered in the sales book in September 2007. The price of the sold products was incorrectly indicated in the documents. In particular, instead of the price for writing paper - 450 rubles, the price was indicated other goods – 250 rub.

1. Correcting an error in the invoice, the accountant of Office Supplies LLC crossed out the incorrect indicators in columns 4, 5, 8 and 9 and wrote the correct amounts instead.

Based on the corrections in the invoice, the accountant made appropriate adjustments to the sales book for September 2007. The total data from the sales book for September 2007 was rewritten into the additional sheet of the sales book, the indicators from the incorrect invoice were indicated with a minus sign and reflected correct amounts. In the “Total” line of the additional sheet, new results of the sales book for September 2007 were displayed.

2. Next, the accountant of Office Products LLC, correcting the invoice dated September 25, 2007. and filling out an additional sheet to the sales book for September 2007, reflected these adjustments in accounting. To do this, he drew up an accounting statement dated December 12, 2007, which provided explanations regarding the error.

An error in determining the tax base and calculating VAT was made in September 2007. By the time it was discovered, the financial statements for this period had already been submitted. Therefore, corrective entries were made on December 12, 2007. - on the date of making corrections to the invoice, filling out an additional sheet to the sales book and drawing up an accounting certificate.

The following entries were made in the accounting records of Office Products LLC:

D 62 K 90-1 – 25,000 rub. - revenue from the sale of writing paper to the buyer - Lastochka LLC in the amount of 100 packs is reflected;

D 90-2 K 68.VAT – 3,813.56 rubles. - reflects the amount of VAT calculated for payment to the budget;

D 62 K 90-1 – 20,000 rub. (RUB 45,000 – RUB 25,000) - the amount of revenue from the sale of writing paper has been increased (error has been corrected);

D 90-1 Credit. VAT – 3050.85 rubles. (RUB 6,864.41 – RUB 3,813.56) - the amount of VAT payable to the budget has been additionally accrued.

It should be borne in mind that the accountant of Office Supplies LLC could make corrections in another way, namely, by reversing previous (incorrect) entries in the full amount and reflecting the correct amounts:

D 62 K 90-1 – reversal 25,000 rubles. - the amount of revenue from the sale of writing paper was reversed (error corrected);

D 62 K 90-1 – 45,000 rub. - actual revenue from the sale of writing paper is reflected (error corrected);

D 90-2 K 68. VAT – reversal 3,813.56 rubles. the amount of VAT accrued for payment to the budget on the invoice was reversed;

D 90-2 K 68.VAT – 6,864.41 rubles. - reflects the amount of VAT payable to the budget.

Example 2.

In January 2008, the accountant of Karandash LLC discovered that in December 2006 (!), revenue from the sale of goods in the amount of 118,000 rubles was not taken into account. (including VAT RUB 18,000). At the same time, the cost of goods sold was taken into account in the expenses of December 2006.

The invoice for this sale was issued in December 2006, but was not recorded in the sales ledger.

Let’s assume that the amount of the VAT penalty was 5,000 rubles. Penalties and additional payments for taxes for 2006 were transferred in January 2008.

Since the error relates to 2006, for which the financial statements have already been approved and submitted. Consequently, in accounting the error is corrected by the records of the month in which it was discovered - January 2008.

January 2008

D 62 K 91.1 - income (revenue) related to previous periods is reflected - 118,000 rubles.

D 91.1 K 68.VAT - VAT is charged on proceeds from the sale of goods - 18,000 rubles.

An error in VAT calculation is corrected by drawing up an additional sheet to the sales book for December 2006 and drawing up an updated tax return for the same month. In this case, according to the declaration, it is necessary to pay an additional amount of VAT, as well as penalties. And only after this should you submit an updated declaration to the tax authorities.

Example 3.

Let us turn to the conditions of example 1 - How can the buyer, Lastochka LLC, correct VAT errors in accounting?

Lastochka LLC, filling out an additional sheet to the purchase book for September 2007. and reflecting in it the corrections on the invoice received from the supplier - Office Goods LLC, compiled an accounting certificate dated December 12, 2007. It explained the reasons for the corrections made to the purchase book for the past tax period, and also indicated the correct amounts of VAT that should be reflected in the accounting records. Errors regarding VAT were made in the third quarter of 2007, and the financial statements for this reporting period have already been submitted. Therefore, corrective entries in the accounting of Lastochka LLC were reflected on December 12, 2007. (as of the date of making corrections to the purchase book and drawing up the accounting certificate).

The following entries were made in the accounting of Lastochka LLC:

D 41 K 60 – 21,186.44 rub. - reflects the cost of paper purchased from Office Products LLC;

D 19 K 60- 3,813.56 rub. - reflects the amount of VAT presented by the supplier;

D 68 K 19 – RUB 3,813.56. - the amount of VAT claimed on writing paper has been accepted for deduction;

D 41 K 60 – 16,949 rub. (45,000 – 25,000 rubles – 6,864.41 rubles) - the cost of paper purchased from the supplier has been increased (basis - corrected on September 25, 2007);

D 19 K 60 – 3,051 rub. (RUB 6,864.41 - RUB 3,813.56) - the amount of VAT on paper has been increased (based on a corrected invoice);

D 68 K 19 – 3,051 rub. - an additional amount of VAT has been accepted for deduction.

Similar to the situation described in the first example, corrective entries could be made using the “reversal” method.

Correction of VAT errors (Avdeev V.)

Article posted date: 07/10/2014

The article will discuss correcting errors associated with overpayment of VAT to the budget.

Practice shows that an overpayment of VAT can occur when a taxpayer independently pays “excess” amounts of tax to the budget or when it is collected by tax authorities, as well as if the amount of tax deductions exceeds the total amount of tax due to be paid to the treasury for the tax period.
However, regardless of the reason for the overpayment, the taxpayer has the right to return the “extra” amount of tax. In the first case, VAT refund is carried out in accordance with the rules of Art. 78 of the Tax Code of the Russian Federation, and in the second - in accordance with the rules of Art. 79 Tax Code of the Russian Federation. In the third case, it is customary to say that there is not a VAT refund, but a tax refund, which, according to general rules, is carried out in the manner established by Art. 176 of the Tax Code of the Russian Federation. The only exception is the declarative procedure for VAT refund, which a very narrow circle of payers of this tax has the right to rely on (Article 176.1 of the Tax Code of the Russian Federation).
Independent payment of excess amounts of tax to the budget can also occur for a variety of reasons, for example due to an error in the “payment” for tax payment or due to incorrect filling out of VAT reporting. In addition, insufficient knowledge of tax legislation on VAT can lead to overpayment, which may result in an overestimation of the tax base of the corresponding tax period or untimely application of deductions for “input” tax. But if correcting technical errors in payment orders for tax payment or in a declaration submitted to the tax office does not present any particular difficulties for an accountant, the same cannot be said about errors associated with overestimating the tax base or understating the amount of deductions.
The general rules for correcting errors associated with adjusting the tax base for taxes are established in paragraph 1 of Art. 54 Tax Code of the Russian Federation.
Please note: the error correction algorithm established by Art. 54 of the Tax Code of the Russian Federation concerns only the correction of defects associated with distortion of the tax base. In the event that the overpayment of VAT was due to the use of tax deductions, Art. 54 of the Tax Code of the Russian Federation does not apply.
In Letter dated 08/25/2010 N 03-07-11/363, the Ministry of Finance of Russia explains that the procedure for determining the tax base for VAT on the sale of goods (works, services) and calculating the amount of this tax is established by the norms of Art. Art. 154 and 166 of the Tax Code of the Russian Federation.
So, according to paragraph 1 of Art. 154 of the Tax Code of the Russian Federation, the tax base when a taxpayer sells goods, works, services is defined as their cost, calculated on the basis of prices determined in accordance with Art. 105.3 of the Tax Code of the Russian Federation, taking into account excise taxes (for excisable goods) and without including tax.
Clause 1 of Art. 166 of the Tax Code of the Russian Federation establishes that the amount of VAT is calculated as a percentage share of the tax base corresponding to the tax rate, and in case of separate accounting - as the amount of tax obtained as a result of adding up the amounts of taxes calculated separately as percentage shares of the corresponding tax bases corresponding to tax rates. Tax deductions do not form the tax base for VAT, but only reduce the amount of tax payable to the treasury, determined on the basis of the tax base and the corresponding tax rate. And since tax deductions reduce not the tax base itself, but the calculated amount of tax, then, in the opinion of the Ministry of Finance, the provisions of Art. 54 of the Tax Code of the Russian Federation, which allows the tax base to be adjusted in the current period if an overpayment is identified, are not applied in terms of VAT deductions.
If the error in calculating VAT is related directly to the tax base, then the VAT payer must be guided exclusively by the rules of Art. 54 of the Tax Code of the Russian Federation, according to which, 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 errors (distortions) were made ).
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 .
Analyzing this norm, we can conclude that an error associated with a distortion of the VAT tax base, leading to an overpayment, can be corrected by the taxpayer in two ways:
1) for the period in which the error was made;
2) during the period of error detection.
If the tax base of the period in which an error was made is adjusted, then it is clear that an updated VAT return must be submitted to the tax office. This, however, is also indicated by Art. 81 Tax Code of the Russian Federation. However, unlike an error that results in arrears, in this case filing an amended return is the right of the taxpayer.
Despite the fact that in case of overpayment of VAT, the taxpayer may not submit a “clarification”, I recommend not to waive this right, because this is the only option for making changes to tax reports that have already been submitted. There is simply no other way for a taxpayer to declare overpayment of tax.
The law does not limit the deadline for filing an updated declaration; therefore, it can be submitted at any time, even if the statute of limitations has expired.
At the same time, it must be borne in mind that despite the fact that the tax authorities do not have the right to refuse to accept the “clarification”, the tax service will be able to take into account the data on the overpayment in the budget settlement card only on a declaration filed within a three-year period from the date of payment of the “excess” "tax. This conclusion can be made on the basis of Letters of the Federal Tax Service of Russia dated December 12, 2006 N ChD-6-25/1192@ “On the procedure for accepting an updated tax return (calculation)” and the Federal Tax Service of Russia for Moscow dated March 22, 2010 N 16-15/029270 @.
You can, of course, go to court, but it is not a fact that the servants of the law will make a decision in favor of the taxpayer.
Submitting an updated declaration is actually the final stage of correcting the error associated with the occurrence of an overpayment. Before filling out the updated reporting, the taxpayer needs to make changes to the primary tax documents for VAT, which, as you know, are invoices. Moreover, both copies of the document are subject to correction: both from the seller of goods (works, services) and from the one who purchased them (Letter of the Ministry of Finance of Russia dated August 20, 2010 N 03-07-11/359).
Let me remind you that from April 1, 2012, all VAT payers, without exception, are required to use the official forms of documents used for VAT and the regulations for filling (maintaining) them, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137 (hereinafter referred to as Rules N 1137).
Rules No. 1137 establish that errors in invoices are corrected by issuing a new copy of the invoice. The only exceptions are those defects in invoices that do not prevent tax authorities from identifying the seller, buyer, name of goods (work, services), property rights, their value, as well as the tax rate and tax amount. If there are errors of this kind, you can do without making corrections to the document, as indicated by paragraph 7 of section. II of Appendix No. 1 to Rules No. 1137. After all, these errors in the invoice, according to paragraph 2 of Art. 169 of the Tax Code of the Russian Federation are not grounds for refusal to accept tax amounts for deduction (Letters of the Ministry of Finance of Russia dated 02.05.2012 N 03-07-11/130, Federal Tax Service of Russia dated 30.08.2013 N AS-4-3/15798).
If an error in the invoice can lead to loss of deduction, then it should be corrected by issuing a new copy of the document, in line 1 of which the seller should indicate the number and date of the original (defective) copy of the document, and in line 1a - the number and date of the corrections . The remaining details of the new invoice are filled in in the general order with the corrected values. A new copy of the invoice is signed by the director and chief accountant of the company or other authorized persons if the invoice was issued on behalf of a legal entity. If an invoice issued on behalf of an individual entrepreneur is corrected, then a new copy of the document is signed by the businessman himself, indicating the details of his state registration certificate.
For those who use electronic invoices, let me remind you that such invoices are signed with an enhanced qualified electronic signature.
Adjustment invoices that were put into circulation after October 1, 2011 are corrected in a similar manner.
After issuing the corrected document, the seller needs to make corrections in the sales book.
If an error in an invoice is corrected during the period of issuing the “defective” document, then the corrected invoice is registered in the sales book of the organization or individual entrepreneur. In this case, the indicators of the “defective” invoice in the sales book for the current period are canceled, that is, shown with a negative value.
If an invoice issued in previous tax periods is subject to correction, then the sales book is adjusted by drawing up an additional sheet of the specified tax register for VAT.
An additional sheet of the sales book is compiled by the taxpayer for the tax period in which the primary invoice was registered: first, the defective document is canceled in it, and then a corrected copy of the invoice is registered. This is indicated by section 3. IV Appendix No. 5 to Rules No. 1137.
After the invoice containing the error has been corrected, the necessary changes have been made to the sales book, and an updated declaration has been filled out, the VAT payer organization must adjust its accounting data.
The identified tax overpayment can be used by the taxpayer to pay off the arrears or sent towards upcoming tax payments (Clause 4 of Article 78 of the Tax Code of the Russian Federation).
An error associated with overpayment of tax to the budget, the cause of which is a distortion of the tax base, is corrected during the period when it is identified.
Paragraph 3, paragraph 1, art. 54 of the Tax Code of the Russian Federation allows a taxpayer who made an error in determining the tax base for VAT, which resulted in an overpayment of tax, to correct it in the current tax period. This means that an updated VAT return for the period in which the erroneous invoice was issued is not submitted.
However, a “defective” invoice must be corrected in the same manner as discussed above. And then Rule No. 1137 obliges the taxpayer to make corrections to the sales book, because the taxpayer’s tax base has changed. Since in this case we are talking about the occurrence of an overpayment of tax for an already “closed” tax period, the registration of the corrected invoice is carried out in an additional sheet of the sales book, drawn up for the period in which the invoice with a distortion of the tax base was issued.
That is, the error correction mechanism is the same as that used in the first option.
Thus, we can say that, despite the existence of the right to adjust the tax base during the period when an error was identified that led to an overpayment of tax, a company or businessman cannot exercise this right, since neither the Tax Code of the Russian Federation nor Rules No. 1137 provide a mechanism for such correction. It turns out that a taxpayer can correct an error associated with overpayment of tax to the budget only by filing an updated VAT return for the period in which it was made.

The concept of “adjustment” itself implies a change in some data. We will look at changing data in VAT accounting in 1C 8.3 using the “Enterprise Accounting” configuration as an example.

There are two options here: using an “Adjustment Invoice” (CAI) or correcting erroneously entered data. In many ways, the user actions in these cases are similar, but we will look in detail at working in 1C with KSF, as well as how to reflect the direct correction of VAT errors.

CSFs are issued by the seller to the buyer in the event of a change in the price and (or) quantity of goods (works, services). An important condition is that such changes must be agreed upon between the parties to the transaction. Then there is no need to submit updated VAT returns, and CSF (for example, adjustment documents for shipment) are reflected in accounting for the period when they were compiled (from the seller) and received (from the buyer).

There are two types of adjustments – increasing or decreasing the cost of sales. An accountant more often has to deal with a situation of decreasing value, for example, when applying retro discounts.

The accounting treatment is as follows:

From the buyer:

• Decrease in value - in the sales book;
• The increase in value is in the purchase book.

From the seller:

• Reducing the cost - in the purchase book;
• The increase in value is in the sales book.

Before the advent of Russian Government Decree No. 952 dated October 24, 2013, the Seller, when the cost of shipment increased, had to submit an updated declaration for the shipment period. Many sources on the Internet still advise this procedure, but it is no longer relevant. “Clarifications” on VAT are submitted if errors are discovered, and the agreed price change is now not an error.

Let's consider the process of reflecting CSF in the 1C accounting program, first from the buyer, then from the seller.

Adjustment invoice in 1C from the buyer

Example 1. The Buyer received SF from the Seller in the first quarter in the amount of 118,000 rubles, incl. VAT 18,000 rub. In the second quarter, the parties agreed to change the price downward by 10%. In the second quarter, the seller offered CSF in the amount of 106,200 rubles. incl. VAT 16,200 rub.

In the adjustment document, we use tinctures to indicate the order in which the changes are reflected. Here it should be indicated that the adjustment is carried out by agreement (the type of operation can also be error correction, more on that later).

On the “Main” tab, leave the “Restore VAT in the sales book” setting. In addition, depending on the situation, we can change the options where to reflect the adjustment - in all sections of accounting or only for VAT. We chose the first option, then accounting entries are generated.

Let's change the condition: now we need to increase the cost of admission. The algorithm of actions is largely similar, only the data is reflected in the purchase book. Accordingly, uncheck the box to reflect the adjustment in the sales book.

Fill out the tabular part of the “Products” tab. We increase the price, the remaining amounts will be recalculated automatically.

To reflect the data in the purchase book, fill out the document “Creating purchase book entries.” It is generated automatically by clicking the “Fill out document” button. The document has several tabs; our adjustment is reflected in the “Acquired Values” tab.

The document contains transactions and records for VAT registers, on the basis of which we can create a purchase book.

Let's take the same one Example 1 We will only show its reflection from the seller.

We have a primary document and a SF for implementation.

We will reduce the selling price, the remaining amounts are recalculated automatically.

Next, to reflect the adjustment in the regulated reporting, purchase ledger entries should be generated. The “Fill out the document” button automatically generates them; the data from the example is displayed on the tab dedicated to reducing the cost of sales.

Now you can see the data in the purchase book.

The next adjustment option is for the seller to increase the price. The algorithm is largely similar; the CSF is reflected in the sales book.

Correction of an invoice in 1C

Additionally, we will consider the question of what to do if the data needs to be changed in case of an error. Then the CSF is not applied, but corrections are made, which should be reflected in additional lists of the purchase or sales book, depending on the situation, and then updated declarations are generated and submitted.

If you do not need to cancel the SF, but you need to make some corrections, then in the document for data correction you should select the “Correction of primary documents” option. Let's show an example of correcting implementation data.

We register the SF and look at the sales book. When creating the sales book, we see that there is no data for the second quarter.

And for the first one, an additional list appeared, where the incorrect SF was canceled and the correct one was reflected.

We have considered correcting the error when the seller’s price increases; in other erroneous options, when accounting for the seller and the buyer, you should be guided by the logic of the actions described above in the CSF.

We hope that this guide will help you quickly figure out how to correctly adjust VAT in 1C.