An extra invoice was issued: how to remove the duplicate and is clarification needed?

Errors in documents - invoices and primary documents (paper or electronic [1]) are inevitable. After all, as we know, no one is immune from mistakes. And this is not always the fault of the company that draws up the documents. It happens that during the process of their registration, the details of the company itself or its counterparty or the terms of the transaction change.

In rare cases, accounting documents that have errors in their design can be left in the form in which they were originally drawn up. Most often it is necessary to make corrections to them. But how to do it correctly? What legal requirements must be taken into account?

Errors in documents can be identified by any of the parties to the transaction, but they must, of course, be corrected by the person who compiled the documents. The consent of the counterparty for this (unless we are talking about a mutual agreement of the parties to change the cost of previously shipped goods, services provided, work performed) is not required. It is enough just to notify the counterparty of this fact and, accordingly, after eliminating the errors, send him corrected copies of the documents.

As a rule, errors are made simultaneously in both the primary document (waybill, deed) and the invoice, although in practice there may be situations when only one of them needs to be corrected.

The grounds and rules for eliminating errors in the execution of the above-mentioned documents are essentially similar: significant errors are subject to mandatory correction. But there are also some differences, which are precisely due to different approaches to determining the degree of significance of the error identified in the primary accounting document or invoice.

The procedure for correcting errors in an invoice, which is a tax accounting document, is determined by Ch. 21 Tax Code of the Russian Federation. In particular, its provisions, in addition to the primary document, allow taxpayers to draw up two more types of documents: corrective and corrected (Article 169 of the Tax Code of the Russian Federation). Situations in which it is necessary to draw up one or another invoice should be distinguished.

Step-by-step instruction

On June 30, 2021 (Q2), the organization took into account expenses for services provided in the amount of RUB 126,000. (including VAT 20%). The supplier issued a document and an invoice, and the organization accepted VAT for deduction.
On March 13, 2021 (Q1), the deal with the service provider was terminated by court decision. The accountant canceled previously recorded expenses and accepted VAT for deduction.
At the time of the court decision, the financial statements had not been signed, and the income tax return for the year had not been submitted.

Let's look at step-by-step instructions for creating an example. PDF

date	Debit	Credit	Accounting amount	Amount NU		the name of the operation	Documents (reports) in 1C
date	Debit	Credit	Accounting amount	Dt	CT	the name of the operation	Documents (reports) in 1C
Reflection in accounting for heat supply services
June 30, 2019	26	60.01	105 000	105 000	105 000	Accounting for service costs	Receipt (act, invoice) - Services (act)
June 30, 2019	19.04	60.01	21 000	21 000	Acceptance for VAT accounting		Receipt (act, invoice) - Services (act)
Registration of SF supplier
June 30, 2019	—	—	126 000	Registration of SF supplier	Invoice received for receipt
	68.02	19.04	21 000	Acceptance of VAT for deduction	Invoice received for receipt
	—	—	21 000	Reflection of VAT deduction in the Purchase Book	Purchase Book report
Cancellation of a receipt document
December 31, 2019	26	60.01	-105 000	-105 000	-105 000	Cancellation of costs for services	Manual transaction - Document reversal
December 31, 2019	19.04	60.01	-21 000	-21 000	Cancellation of input VAT amount		Manual transaction - Document reversal
Cancellation of supplier's SF
December 31, 2019	68.02	19.04	-21 000	Cancellation of VAT accepted for deduction	Manual transaction - Document reversal
	—	—	0	Manual adjustment of VAT register Purchases	Manual transaction - Document reversal
	—	—	-21 000	Cancellation of VAT deduction in the Additional sheet of the purchase book	Report Purchase Book - Additional sheet for the 2nd quarter
Re-closing of the year
December 31, 2019	90.08.1	26	-105 000	-105 000	-105 000	Adjustment of administrative expenses	Closing the month - Closing accounts 20,23,25,26
	99.01.1	90.09	-105 000	-105 000	-105 000	Adjustment of financial results	Closing the month - Closing accounts 90, 91
	99.01.1	68.04.1	3 150	Additional income tax payments to the federal budget	Closing the month - Income tax calculation
	99.01.1	68.04.1	17 850	Additional charge of income tax to the regional budget	Closing the month - Income tax calculation
	90.09	90.08.1	-105 000	-105 000	-105 000	Closing sub-account 90.08.1	Closing the month - Balance sheet reformation
	99.01.1	84.01	-84 000	-105 000	Closing account 99.01.1		Closing the month - Balance sheet reformation
Additional payment of VAT and penalties to the budget
March 13, 2020	68.02	51	21 000	Payment of VAT to the budget for the second quarter by payment deadlines of July 25, August 26, September 25	Debiting from a current account – Tax payment
	91.02	68.02	1 684,67	Calculation of penalties for VAT	Manual entry - Operation
	68.02	51	1 684,67	Payment of VAT penalties to the budget	Debiting from a current account – Tax payment
Submission of an updated VAT return for the second quarter. to the Federal Tax Service
March 13, 2020	—	—	-21 000	Reflection of the amount of VAT to be deducted	Regulated report VAT Declaration - Section 3 page 120
March 13, 2020	—	—	-21 000	Cancellation of the VAT amount to be deducted on the primary invoice	Regulated report VAT return - Section 8 App. 1
Additional payment of income tax to the budget
March 13, 2020	68.04.1	51	3 150	Additional payment of income tax to the federal budget	Debiting from a current account – Tax payment
March 13, 2020	68.04.1	51	17 850	Additional payment of income tax to the regional budget	Debiting from a current account – Tax payment
Accrual and payment of penalties for income tax to the budget
March 13, 2020	99.01.1	68.04.1	293,58	Accrual of penalties for income tax to the federal budget	Manual entry - Operation
	99.01.1	68.04.1	1 663,62	Accrual of penalties for income tax to the regional budget	Manual entry - Operation
	68.04.1	51	293,58	Payment of interest on income tax to the federal budget	Debiting from a current account – Tax payment
	68.04.1	51	1 663,62	Payment of interest on income tax to the regional budget	Debiting from a current account – Tax payment
Submission of an updated income tax return to the Federal Tax Service
March 13, 2020	—	—	-105 000	Manual adjustment of the corrected amount of indirect expenses for the half year	Regulated report Income tax return Sheet 02 Appendix. 2 pages 040
March 13, 2020	—	—	-105 000	Manual adjustment of the corrected amount of indirect expenses for 9 months	Regulated report Income tax return Sheet 02 Appendix. 2 pages 040
Submission of the income tax return for the year to the Federal Tax Service
March 30, 2020	—	—	-105 000	Reflection of the corrected amount of indirect expenses for the year	Regulated report Income tax return Sheet 02 Appendix. 2 pages 040

Only effective cover letters!

If inconsistencies are discovered and there is no notification of innovations, problems will first arise with the supplier. At the same time, it is possible that tax authorities will try to deny the deduction; in this case, the taxpayer will have to defend his position in the courts, which in most cases support the taxpayer in their decisions, provided that the information in the invoice does not affect the VAT deduction, and if, based on other available data, it is possible to establish the subject of the actual transaction .

The tone of the letter should correspond to a business style, be polite and correct. Compliance with the rules of the Russian language when drawing up official documents is one of the indispensable conditions. Like any other official document, an information letter contains a number of mandatory attributes that give it legal force.

Letter of notification of change of details: sample That is why the execution of an official information letter must be taken as seriously as an agreement or contract.

And it is extremely important to ensure that this information is up to date, i.e. promptly inform counterparties about changes in any of their details. After all, if, say, an organization changed its address, but did not inform its supplier about this, the invoices issued by it will contain outdated information about the buyer’s address. And this will become an obstacle to tax deductions.

ATTENTION!!! Letters from individuals are accepted only in the original, regardless of the existence of an agreement. Letters are accepted: by phone.

The inaccuracy may also be detected by the recipient of the funds. He cannot correct it on his own; to correct the document, he must contact the counterparty.

Attention: In this situation, an adjustment invoice is not issued, since the reason for making the corrections is a technical (arithmetic) error.

But you can also send a notification letter to your counterparties about changes in details. If necessary, the fact of sending such a letter can be documented. For example, by sending information by registered mail with return receipt requested or by marking receipt when delivering the letter in person.

An error was made, what should I do? If the seller who issued the invoice finds errors in it, he has the right to make the necessary adjustments.

The basis for deduction of VAT amounts presented to the buyer by the seller are invoices * (4) if the established requirements * (5) are met. The invoice issued for the sale of goods (work, services), transfer of property rights must indicate the serial number and date of the invoice*(6). To correct an error in a payment order, you must compose a letter in any form and also attach a copy of the incorrect payment order to it.

Bug fix

BOO

An error from last year, identified before the signing of the BFO, is corrected in December of the reporting year (2019) (clause 6 of PBU 22/2010).

WELL

If the tax base is understated, the error is corrected in the period of occurrence (Q2 2019) and an updated declaration for this period is submitted (paragraph 2, clause 1, article 54 of the Tax Code of the Russian Federation).

VAT

If the amount of calculated VAT is underestimated, you must:

in add. sheet of the Purchase Book during the period when VAT was accepted for deduction (Q2 2019)
cancel the amount of VAT accepted for deduction
submit an updated declaration for the second quarter of 2019

Cancellation of a receipt document

In order not to re-close all months from June, and also to match the order of correction with the accounting system, it is recommended:
reverse the amount of expenses in NU for the second quarter in December: expenses for the year on an accrual basis will be reflected correctly;
generate an updated income tax return for half a year and 9 months manually.

Cancellation of supplier's SF

If VAT was accepted for deduction by the document Generating purchase ledger entries , then additionally enter a reversal of this document. And already make these changes in it.

Re-closing of the year

Procedure Closing a month; routine operation Closing accounts 20,23,25,26

Procedure Closing a month; routine operation Closing accounts 90, 91

For example.

Procedure Closing the month; regulatory operation; Calculation of income tax

Additional tax assessment:
Taxable base = 105,000 rubles.
NP in FB = 105,000 * 17% = 17,850 rubles.
NP in FB = 105,000 * 3% = 3,150 rubles.

Procedure Closing the month; routine operation; Balance sheet reformation

For example.

Updated VAT return

If an updated declaration is submitted after the tax payment deadline, the taxpayer can avoid a fine of 20% of the amount of unpaid tax if (Clause 4 of Article 81 of the Tax Code of the Russian Federation, Article 122 of the Tax Code of the Russian Federation):
will pay the tax arrears and the corresponding penalties before submitting an updated declaration.
Learn more:
Payment of VAT to the budget
Accounting and calculation of penalties
Calculation and payment of VAT penalties

When correcting a VAT amount error, provide an updated declaration for the period the error occurred:

Cover page: PDF

Correction number – 1 , number of the updated declaration in order.
Tax (reporting) period (code) – 22 “second quarter”, numeric code of the period for which the updated declaration is submitted.

In Section 3 page 120 “Amount of VAT to be deducted”: PDF

the correct amount of VAT accepted for deduction.

In Section 8 Appendix No. 1 “Information from additional. sheets of the purchase book": PDF

with a minus - canceled primary invoice, transaction type code "".

How to cancel an extra invoice

Obviously, the erroneously issued invoice must be cancelled. There are no specific rules for canceling erroneously issued invoices. But this is done by making changes to the sales book (letter of the Federal Tax Service of the Russian Federation dated April 30, 2015 No. BS-18-6 / [email protected] ).
And the procedure for making changes to the sales book is established by the Rules for maintaining the sales book (Appendix 5 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

When it is necessary to make changes to the sales book after the end of the quarter, entries are made in an additional sheet of the sales book for this quarter, that is, the one in which erroneous invoices were registered (clause 3 and clause 11 of the Rules for maintaining the sales book). Here you need to indicate the numerical entries of the extra invoice with a negative value (clause 3 of the Rules for filling out an additional sheet of the sales book, approved by Resolution No. 1137).

Read in the berator “Practical Encyclopedia of an Accountant”

Sales book design

Corrections in the sales book. Additional sheet

Updated income tax return

If an updated declaration is submitted after the tax payment deadline, the taxpayer can avoid a fine of 20% of the amount of unpaid tax if (Clause 4 of Article 81 of the Tax Code of the Russian Federation, Article 122 of the Tax Code of the Russian Federation):
will pay the tax arrears and the corresponding penalties before submitting an updated declaration.
Learn more:
Payment of income tax to the regional budget
Payment of income tax to the federal budget
Accounting and calculation of penalties
Calculation and payment of penalties for income tax

When correcting an error in income tax, provide an updated return for the period the error occurred:

Cover page: PDF

Correction number – 1 , sequential number of the updated declaration;
Tax (reporting) period (code) – 31 “half-year” ( 33 “9 months”), numeric code for the period of submission of the declaration.

In Sheet 02 Appendix N 2 page 040 “Indirect costs” manually indicate: PDF

the correct amount of indirect costs, i.e. the amount on page 040 of the primary declaration, taking into account the correction of the amount of costs.

You can develop the procedure for correcting primary documents yourself

We can provide the following arguments to substantiate this thesis.
Firstly, the possibility of making corrections to primary accounting documents is established by Part 7 of Art. 9 of the Accounting Law. It is also stipulated here that not every document is subject to correction. For example, you cannot change cash and bank documents (clause 4.7 of the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U, clause 16 of the Regulations on Accounting and Financial Reporting in the Russian Federation[9]).

Secondly, the mechanism for making corrections to primary documents, Part 7 of Art. 9 of the Accounting Law is not regulated. Here only the minimum requirements for the content of the corrected primary document are established: a mandatory indication of the date the corrections were made, as well as identifying information about the persons who made this. In essence, the standard sets out the basic rules for the corrective method of making corrections, the procedure for implementing which is given in Section. 4 Regulations on documents and document flow in accounting[10] (hereinafter referred to as the Regulations).

Meanwhile, the absence in the Accounting Law of a detailed procedure for making corrections to primary accounting documents gives organizations a certain freedom. They have the right to develop a suitable method for making changes in the primary account, taking into account the peculiarities of document flow (of course, this point must be reflected in the accounting policy).

By the way, the Ministry of Finance indicated that economic entities have such a right in Letter No. 07-01-09/2235 dated January 22, 2016. And this is fair, since in the case of using electronic documents, making corrections to them, for example, using the above-mentioned proofreading method is impossible.

Income tax return for the current period

The income tax return for the year was not submitted, so simply fill it out again. The amount will be filled in automatically, because... All changes have been made during this period:

Cover page: PDF

Adjustment number – 0 , primary declaration;
Tax (reporting) period (code) – 34 “year”, numeric code for the period of submission of the declaration.

In Sheet 02 Appendix No. 2 p. 040 “Indirect costs”: PDF

the correct amount of indirect costs.

Results

If a merchant has recorded erroneous information in the purchase or sales book, he will need to cancel the invoice and correct the entries in these books.
The actions in this case depend on the period in which the invoice requiring cancellation occurred. Entries are made in the books themselves or in additional sheets to them. In any case, the data in the book of purchases and sales (or additional lists) for the canceled invoice is always given with a minus sign. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Accounting statements for the current year

Expenses related to the canceled document are reflected in the income statement: PDF

line 2220 – recorded amount of management expenses minus canceled expenses.

See also:
The original cost of the fixed asset is distorted. Correction of a significant error after approval of statements
Significance in correcting errors
Late receipt of documents: is this an error in accounting?
Last year's revenue was underestimated
Expenses for last year's supplier services were inflated
Unaccounted sales of services from last year
Missing documents from last year from service provider
The amount of last year's expenses is underestimated. Transport tax reduced
The amount of last year's expenses is overestimated. Transport tax is too high
Error in mutual settlements with the buyer: the wrong contract was specified. Detecting and correcting errors using the Subconto Analysis report
Technical error: invoice number entered incorrectly

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Regulatory and legal framework for the exchange of electronic documents

the name of the supplied (shipped) goods (description of work performed, services rendered), transferred property rights, which is indicated in column 1 of the invoice, to which an adjustment invoice is drawn up, for goods (work, services), property rights in respect of which the price (tariff) is changed and (or) the quantity (volume) is clarified

when the cost of shipped goods (work, services) changes again, the seller issues a new adjustment invoice, into which the relevant data from the previous adjustment invoice is transferred (the information reflected in line B is transferred to line A (before the change) of the repeated adjustment invoice (after changing) the previous adjustment invoice).