There are several options for situations when it becomes necessary for the seller to use an adjustment invoice. It is mandatory to create such an invoice with a supporting document confirming the mutual agreement between the seller and the buyer to change the agreed value or quantity of the goods.
An adjustment invoice contains more details than regular invoices:
- Name, number, date;
- Invoice ID to change;
- Details of the seller and buyer;
- Name of services with description:
- Quantity or volume of goods according to the invoice;
- Name of the monetary unit;
- Price per unit of measurement with or without taxes depending on the situation, taking into account the amount before and after changes in conditions;
- Delivery cost excluding taxes, before and after the changes introduced;
- The amount of excise tax, if the product belongs to the excise category;
- Tax rate;
- Tax determined based on the tax rate before and after the change in conditions;
- The total cost of the goods supplied or services provided;
- Difference in value between two invoices.
Situations that do not require issuing an adjustment invoice:
- Technical or arithmetic error
- Unlawful actions of the seller - lowering the tax rate or exemption from VAT
- The buyer returned the goods.
Adjustment invoice in 1C 8.3 from the seller
Let's look at how to make an adjustment invoice (ACF) in 1C 8.3 using the example of reducing the cost of goods.
The organization entered into an agreement with the buyer Azbuka Comfort LLC for the sale of dining room furniture in the amount of 252,000 rubles. (including VAT 20%).
On February 6, the furniture was sold to the buyer:
- “Imperial” table – 10 pcs. at a price of 19,200 rubles. including VAT 20%.
- Dining table “Hermes 2” – 5 pcs. at a price of 12,000 rubles. including VAT 20%.
On April 08, a retro discount was applied to the delivery dated February 06, as agreed, the agreed price was as follows:
- “Imperial” table—RUB 18,000. including VAT 20%.
- Dining table “Hermes 2” - price 9,000 rubles. including VAT 20%.
On the same day, the buyer was issued an adjustment invoice in the amount of RUB 225,000.
See also how to adjust sales if, by agreement of the parties, the cost of sales has changed
Adjustment (corrected) invoices
The 1C: Trade Management 11 (1C:UT) program supports scenarios for issuing adjustment invoices for complex adjustments, in particular:- when returning goods for several intersecting sales/purchases;
- on operations of repeated returns of goods;
- when preparing documents for the return of goods in the presence of adjustments to sales/purchases as agreed by the parties or correction of errors;
- when issuing one document for the return of goods according to specific sales/purchase documents and without specifying the sales/purchase document.
Filling of purchase and sales books with repeated multidirectional adjustments has been implemented (for example, when one item from a sales/purchase document is first adjusted upward and then downward).
To prepare printed forms of adjustment invoices, as well as their correct reflection in the
Purchase Book and Sales Book Invoice issued and Invoice received were changed in terms of storing information about the adjustments made.
A tabular section with data on the previous invoice and changes made has been added to the document Invoice issued Composition of goods (works, services) .
The tabular part of the Composition of goods (works, services) of the document Invoice issued is filled out automatically according to the data of the adjustment or return document on the basis of which the invoice was generated, and is not available for manual modification by the user.
A tabular section with data about the document - the basis, the previous invoice and amounts has been added to the Invoice received document Change document amounts . The specified tabular part is filled in automatically according to the data of the document on the basis of which the invoice was created, and is available for manual modification by the user. When the user manually changes the amounts in the invoice in the document on the basis of which the Invoice received is , the line with a hyperlink to the invoice is highlighted in color. In the document Invoice received the Month Closing workplace, a corresponding information message is displayed.
You can fill in the amounts in the tabular part of the adjustment (corrected) invoice using the data from the adjustment document by clicking the Refill document amounts .
In connection with the addition of tabular parts with information about adjustments to adjustment (corrected) invoices, the algorithms for preparing printed forms Invoice , Universal Transfer Document (UTD) and Universal Adjustment Document (UCD) .
Added a functional option Print invoices based on trade document data ( Master data and administration menu – Master data and sections setup – VAT and foreign trade activities – VAT accounting ). If this functional option is enabled, then in the specified printed forms the total indicators are filled in according to the data of the adjustment or return documents, on the basis of which the invoices were generated. If the functional option Print invoices based on sales document data is disabled, then in the printed forms Invoice, Universal Transfer Document (UDD) and Universal Adjustment Document (UCD), the total indicators are filled in from the tabular parts of the adjustment (corrected) invoices.
When updating the infobase:
- The functional option Print invoices based on sales document data will be disabled;
- the added tabular parts in the invoices available in the database will be filled in according to the data of the supporting documents.
Sales of goods
Complete the document Sales (act, invoice) transaction type Goods (invoice) .
Postings
Cost adjustment
Complete the document Adjustment of sales based on the document Sales (act, invoice) .
Please pay attention to filling out the fields:
- Type of operation - Adjustment by agreement of the parties , since the cost decreased due to the use of a retro discount, and not due to incorrectly issued documents;
- Reflect the adjustment - In all sections of accounting , since changes in value are reflected not only according to VAT, but also in accounting and tax accounting.
Products tab will be filled with automatically sold products for which you need to change the line amount after the change .
Postings
Exhibition of KSF
Create a CSF using the Write adjustment invoice .
Acceptance of VAT for deduction
Accept VAT for deduction using the document Generating Purchase Ledger Entries in the Operations - Period Closing - Regular VAT Operations section. To automatically fill out the Reducing sales cost , you must use the Fill .
Postings
See also How to protect yourself from accidental adjustments in closed periods
Adjustment of receipt and invoice from supplier to decrease
Let's look at a specific situation. On October 11, 2021, our organization Confetprom LLC 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.
Our team provides consulting, configuration and implementation services for 1C. You can contact us by phone +7 499 350 29 00 . Services and prices can be seen at the link. We will be happy to help you!
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 also register the invoice. This is done in a manner similar to registration from the receipt of goods.
Adjustment invoice in 1C 8.3 from the buyer
Let's look at how to enter a correction invoice in 1C 8.3 from a supplier using an example.
The organization entered into an agreement with the supplier GrantMebel LLC for the supply of dining room furniture in the amount of 252,000 rubles. (including VAT 20%).
On February 6, dining room furniture arrived at the warehouse and was accepted for accounting:
- “Imperial” table – 10 pcs. at a price of 19,200 rubles. including VAT 20%.
- Dining table “Hermes 2” – 5 pcs. at a price of 12,000 rubles. including VAT 20%.
On April 08, a retro discount was applied to the delivery dated February 06, as agreed, the agreed price was as follows:
- “Imperial” table—RUB 18,000. including VAT 20%.
- Dining table “Hermes 2” - price 9,000 rubles. including VAT 20%.
On the same day, the supplier provided an adjustment invoice in the amount of RUB 225,000.
See also how to adjust the receipt if, by agreement of the parties, the value of the receipt has decreased
Purchasing goods
Complete the document Receipt (act, invoice) transaction type Goods (invoice).
Postings
Cost adjustment
Reduce the cost of delivery using the document Adjustment of receipt based on the document Receipt (act, invoice) .
Pay attention to filling out the Main :
- Type of operation - Adjustment by agreement of the parties , since the cost decreased due to the application of a retro discount, and not due to errors;
- Reflect the adjustment - In all sections of accounting , since changes in value are reflected not only according to VAT, but also in accounting and national accounting;
- the Restore VAT in the sales book checkbox if VAT on the supply was previously accepted for deduction.
Products tab will be filled automatically with received products for which you need to change the amount on the line after the change .
Postings
See also How to make adjustments to documents without re-closing the month
Registration of CSF from the supplier
Reflect the CSF by indicating its number and date at the bottom of the Receipt Adjustment .
Test yourself! Take the test:
- Test No. 26. Setting up accounting policies for NU in 1C: VAT
“1C: Accounting 8” (rev. 3.0): how to issue a single adjustment invoice (+ video)?
In “1C: Accounting 8” edition 3.0, how can you issue a single adjustment invoice to the buyer when the cost of goods specified in several invoices issued earlier changes?
The video was made in the program “1C: Accounting 8” version 3.0.72.72.
The seller has the right to issue a single adjustment invoice if the cost of goods (work, services, property rights) that are indicated in several invoices previously issued to the buyer changes (Clause 5.2 of Article 169 of the Tax Code of the Russian Federation).
To reflect in the program the adjustment of the cost of all previously sold goods in relation to each sales transaction, you must create a Sales Adjustment
with the type of operation
Adjustment as agreed by the parties
.
Reflect adjustment
line must be set to
In all accounting sections
.
Document Implementation Adjustment
can be created based on the document
Sales (act, invoice)
.
On the Products
document
Adjustment of sales
in the
Price
in the line
after the change
for each product item, you should indicate the new price. The values of the remaining fields for changed product items are calculated automatically.
You can create a single adjustment invoice from any document Adjustment of sales
with the type of operation
Adjustment by agreement of the parties
by clicking
the Write adjustment invoice
.
The adjustment invoice will be automatically assigned a sequence number in accordance with the overall chronology. The adjustment document through which the adjustment invoice was created will be indicated as the basis document in the adjustment invoice. In the created document Adjustment invoice issued,
all fields will be filled in automatically.
In the Operation type code
, the value “18” will be indicated, which corresponds to the name of the operation type “Drafting or receiving an adjustment invoice due to a decrease in the cost of shipped goods...” (see Appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. MMV-7 -3/ [email protected] ).
To create a single adjustment invoice for several adjustment transactions (for several previously issued invoices) in the form of the document Adjustment invoice issued
Change
hyperlink in the line
Base documents
, open the form for the list of base documents and click the
Add
to select adjustment documents from the proposed list.
As a result, the generated document Adjustment invoice issued
will be a single adjustment invoice drawn up for all invoices issued upon shipment of goods.
In this case, in the single adjustment invoice, the transaction type code from the value “18” will be automatically replaced with the value “01” - , which should be used when drawing up or receiving a single adjustment invoice (see Appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/ [email protected] ).
In the printed form of a single adjustment invoice, the indicators of commodity items that have the same name and the same price are summed up. And product items with different names and/or different prices are displayed in separate lines (letter of the Ministry of Finance of Russia dated 09/08/2014 No. 03-07-15/44970, brought to the attention of the Federal Tax Service of Russia letter dated 09/17/2014 No. GD-4-3/ [ email protected] ).
