Sales for the past period in BU and NU 1C

Learn about the secrets of filling out a standard document Adjusting the implementation of the operation type Correction in primary documents .

This article will help you understand how to correct documents and errors in 1C 8.3, incl. how to fix:

implementation of the past and current periods in accounting;
income tax errors;
VAT errors, incl. issue corrective invoices;
postings when a standard document makes incorrect entries.

Creating and filling out a document
Algorithm for correcting errors in control units
Algorithm for correcting errors in NU
Algorithm for correcting VAT errors

Creating and filling out a document

Document Implementation Adjustment

Implementation Adjustment document is used for:

correction of errors in primary documents for the implementation of goods and materials, works, services (GWS);
adjustments to the amount or quantity of goods, works, services sold as agreed by the parties, incl. processing the return of goods from the buyer.

Types of operations:

Adjustment by agreement of the parties : an adjustment invoice is issued;

Correction in primary documents:

a corrective invoice is issued.

The main ways to create an Implementation Adjustment :

based on documents by clicking the Create button based on : Sales (act, invoice);
Implementation adjustments;
Provision of production services;
Report of the commission agent (agent) on the sale of x;
Return of goods from the buyer;

from the document log:

Sales – Sales adjustments.

Filling features:

Correction No. from - data of the corrected document;
Basis – the document being corrected or corrected;
Reflect the adjustment - where changes are made: In all sections of accounting - postings are generated for accounting, NU and movements in VAT registers;
Only in VAT accounting – only movements in VAT registers are generated;
Only in printed form - postings and movements are not generated;

Products tab – adjustment, correction of the cost or quantity of material assets sold;

Services tab – adjustment, correction of the cost or quantity of intangible assets sold;

The error is corrected according to the accounting accounts:

reversal entries or
additional entries.

Let's look at how to correct errors in accounting (correcting documents and postings), tax accounting (income tax), and VAT in 1C 8.3: registering a corrected invoice.

Decrease

Let us now assume that in March Beta LLC signed a certificate of completion of work with Pixel LLC in the amount of 24,000 rubles, including VAT, for installation and configuration of new software. In April, the installed software experienced malfunctions. The examination identified a fatal software defect. Pixel LLC fully agreed with the claim received from the counterparty and in February returned the money to Beta LLC. This transaction is reflected in the accounts of both companies. 24000 / 1.2 = 20000 rub. 24000-20000 = 4000 rub.

Pixel LLC (service provider)

March:

Dt 62 Kt 90-1 24,000 rub. – revenue accrued (including VAT).
Dt 90-3 Kt 68 4000 rub. – VAT has been charged.
Dt 51 Kt 62 24,000 rub. – payment from Beta LLC according to the work completion certificate.

April (1st quarter data adjustment):

Dt 91-2 Kt 62 20,000 rub. – loss, decrease in sales.
Dt 68 Kt 62 4000 rub. – VAT reduction.
Dt 62 Kt 51 24000 – return of previously transferred funds to Beta LLC.

In this case, it is also possible to post Dt 91-2 Kt 62 RUB 24,000. – the decrease is reflected together with VAT, Dt 68 Kt 91-1 4000 rub. – VAT is allocated on this amount, a tax deduction based on the adjustment invoice. However, the instructions for the chart of accounts do not indicate the connection of 91 accounts with VAT. At the same time, the accounting meaning of accounts 90 and 91 is certainly similar.

Beta LLC

March:

Dt 20, 26 Kt 60 20,000 rub. – the cost of installing the software is included in the price.
Dt 19 Kt 60 4000 rub.
Dt 68 Kt 19 4000 rub. – VAT has been taken into account and accepted for deduction.
Dt 60 Kt 51 RUB 24,000 – payment for the work of Pixel LLC.

April:

Dt 76/2 (since there was a claim) Kt 91/1 20,000 rub. – other income is recorded.
Dt 76/2 Kt 68 4000 rub. – VAT restoration for settlements with Pixel LLC.
Dt 51 Kt 76/2 24,000 rub. – refund from Pixel LLC.

Algorithm for correcting errors in control units

Learn more about correcting accounting errors

Errors of the current year identified before the end of the reporting year

According to the 1C algorithm, corrections are made to the control system during the error detection period (clause 5 of PBU 22/2010):

There is no need to open the “closed” period, because postings in accounting will be generated by the date the error was discovered: in correspondence with accounts and subaccounts, which are indicated on the Products/Services - as in the primary document;

In the financial statements, the error will be reflected on the same lines as the income/expenses of the transaction.

Read more Workshop on correcting current year errors in accounting records

Errors from previous years identified before signing the reports

According to the 1C algorithm, adjustments to the sales of the previous period are made to the accounting system in December (clause 6 of PBU 22/2010):

it is necessary to open a “closed” period, because postings to accounting will be generated on December 31;
Calculations tab - the Last year's accounting checkbox is closed from adjustment (reporting is signed) is not checked: in correspondence with accounts and sub-accounts indicated on the Products/Services - as in the primary document;
Dt 90.09 Kt 99.01.1 – financial result of the adjustment.

Postings to accounting will be made in a “closed” period, but the sequence boundary is not violated - a feature of the Implementation Adjustment document.
In this case, the balance will appear in the accounting system in subaccounts 90 (91) and account 99, which needs to be closed:
run Balance Sheet Reformation in the Month Closing for December last year.
Accounting statements need to be reformatted. The error will be reflected on the same lines as the income/expenses of the operation.

Read more Workshop on correcting an error in accounting from last year that was identified before the reporting was signed

Minor errors from previous years identified after signing the financial statements

According to the 1C algorithm, adjustments to the implementation of the previous period are carried out as for minor errors in the error detection period through 91 accounts (clause 14 of PBU 22/2010):

There is no need to open the “closed” period, because entries in the accounting system will be generated by the date the error was detected.
Calculations tab - the Last year's accounting checkbox is closed from adjustment (reporting is signed) is selected: in correspondence with account 91;
subconto to account 91 – Item of other income and expenses, is substituted by default.

in the financial statements for the current year, the error will be reflected in the lines of Other income/expenses .

Significant errors of previous years identified before the date of submission of financial statements or the date of approval of financial statements

There is no algorithm for correcting last year’s 1C 8.3, but the principle of correction is the same as for last year’s errors identified before signing the reports:

it is necessary to open a “closed” period, since transactions in accounting will be generated on December 31;
Calculations tab - the Last year's accounting checkbox is closed from adjustment (the reporting is signed) is not checked: in correspondence with accounts and sub-accounts indicated on the Products/Services - as in the primary document:
Dt 90.09 Kt 99.01.1 – financial result of the adjustment.

Postings to accounting will be made in a “closed” period, but the sequence boundary is not violated - a feature of the Implementation Adjustment document.
In this case, the balance will appear in the accounting system in subaccounts 90 (91) and account 99, which needs to be closed:
run Balance Sheet Reformation in the Month Closing for December last year.
Generate a corrected copy of the financial statements and present it to all users. The error will be reflected on the same lines as the income (expenses) for the operation.

Significant errors from previous years identified after the statements were approved

There is no algorithm for correcting such errors in 1C, but you can use a mechanism to correct Minor errors from last year that were identified after signing the reports.

According to the 1C algorithm, last year’s adjustment is carried out only through 91 accounts, and in this situation the correction must be made through 84 accounts (clause 9 of PBU 22/2010):

There is no need to open the “closed” period, because entries in the accounting system will be generated by the date the error was detected.
Calculations tab - the Last year's accounting checkbox is closed from adjustment (reporting has been signed) is checked;
in the transactions of the document Adjustment of sales, select the checkbox Manual adjustment : change correspondence with account 91 to account 84 only in accounting on the date the error was identified;

The date changes only for posting income/expenses to accounting!

in the current financial statements, retrospectively adjust manually the opening balances for the changed accounts as of December 31.

Or, to correct a significant error through invoice 84, you can use the document Transaction entered manually.

But! It is better to make a decision depending on the necessary amendments to taxation and VAT.

Definition

A downward or upward adjustment to the sales of the previous period (CSF) may arise as a result of:

Changes in the cost of work.
If it is necessary to adjust the sales of the previous period towards a decrease in quantity.
With a simultaneous change in quantity and cost.
If a VAT evader returns the goods to the seller.

If the parties agreed to change the terms of the transaction before issuing the shipping document, then within 5 days the seller can reissue the invoice.

Algorithm for correcting errors in NU

Learn more about correcting errors in tax accounting for income taxes

An error in the current year does not result in an understatement of tax.

According to the 1C algorithm, corrections are made to the NU in the current period according to the rules of paragraph. 3 p. 1 art. 54 Tax Code of the Russian Federation:

There is no need to open the “closed” period, because postings to NU will be generated by the date the error was discovered: in correspondence with accounts and subaccounts, which are indicated on the Products/Services - as in the primary document;

in the current declaration, the error will be reflected on the same lines as income/expenses in the declaration for the period of the error.

Read more Workshop on correcting an error in the current year in NU, which does not lead to an understatement of income tax

An error in the current year results in an understatement of tax.

According to the 1C algorithm, corrections are made to the NU in the current period. But this is not true!

If the tax is understated, we must submit an updated declaration for the period the error occurred - for the previous reporting period.

Therefore, there are two options for correcting the error.

Option 1. Manually adjusting the posting date in the document NC

in the transactions of the document Adjustment of sales, select the Manual adjustment ;
change the posting date in tax accounting to the date the error occurred.

The date changes only for posting income/expenses to NU. In the BU you need to leave everything as is:
repeat the Month Closing for a previously closed period:
income tax will be calculated automatically.

Advantages of the option:

all expenses in NU in the period of error will be posted correctly;
income tax will be recalculated automatically;
the updated income tax return for the period of error will be automatically filled in by the 1C program.

Disadvantages of the option:

you will have to re-close the previously closed period.

Option 2. Manually filling out the updated declaration

When posting the Implementation Adjustment , you do not need to adjust anything.

we leave the entry for correcting income/expenses in the NU with the date the error was discovered and there is no need to “get into” the NU of the previous period.

Advantages of the option:

there is no need to reschedule a previously closed period - everything will remain as it was;
income tax will be automatically calculated in the correction period.

Disadvantages of the option:

the amount of expenses in NU for the previous reporting period will not be reflected correctly. It will become correct only during the period of correcting the error on an accrual basis;
an updated income tax return for the period of error will have to be generated manually;
in the transactions of the document Adjustment of sales, select the Manual adjustment ;
change the posting date in tax accounting to the date the error occurred.

The date changes only for posting income/expenses to NU. In the BU you need to leave everything as is
repeat the Month Closing for a previously closed period: income tax will be calculated automatically.

Last year's mistake does not result in underestimation of tax

According to the 1C algorithm, adjustments to the sales of the previous period are made to the NU in the current period according to the rules of paragraph. 3 p. 1 art. 54 Tax Code of the Russian Federation:

There is no need to open the “closed” period, because postings to NU will be generated by the date the error was discovered: in correspondence with account 91;
The item Other income and expenses on the Calculations should be of the type Profit (loss) of previous years :

in the income tax return, errors will automatically appear on page 300 (301). It is necessary to manually transfer the error amount to page 400 (401)

Based on the results of the current year, make sure that the declaration shows profit (Letter of the Ministry of Finance of the Russian Federation dated April 13, 2016 N 03-03-06/2/21034), otherwise you cannot use the rules of paragraph 1 of Art. 54 of the Tax Code of the Russian Federation and take into account the error of previous years in the current period. If the declaration turns out to be unprofitable, the error can only be corrected by submitting a VAT clarification for the previous period.

Last year's mistake leads to understatement of tax

According to the 1C algorithm, adjustments to the implementation of the previous period are made to the NU in the previous period:

it is necessary to open a “closed” period, because entries in NU will be generated by the error date: Kt 90.01.1 – increase in the tax base as part of sales income;
Dt 90.09 Kt 99.01.1 – financial result of the adjustment;

an updated income tax return will be generated automatically.

The posting to the NU will be made in a “closed” period, but the sequence boundary is not violated - a feature of the Implementation Adjustment document.
In this case, a balance will appear in NU on subaccounts 90 (91) and account 99, which needs to be closed:
run Balance Sheet Reformation in the Month Closing for December last year;
additionally charge income tax for the previous year using the document Transaction entered manually by the date the error was discovered - according to accounting rules.

Read more Workshop on correcting last year's error in NU, which leads to an understatement of income tax

Document flow

Reducing the cost of products is a business transaction that needs to be documented with primary documents. If errors are identified, changes are made to them. The consignment note is used to formalize the sale of goods and materials to a third party. But it cannot serve as evidence that the buyer agrees with the change in the terms of the contract. To issue an adjustment invoice, you must provide a payment slip for the invoice, a new contract or a statement of shortage of goods at acceptance. Let's take a closer look at how this process is carried out in NU and BU.

Algorithm for correcting VAT errors

Let's look at the algorithm for correcting VAT errors in 1C 8.3 in seller accounting.

A total error was detected in the sales book in the current period

According to the 1C algorithm, corrections are made in the current Sales Book :

correct the invoice, i.e. issue a Corrective Invoice (CFI);
automatically in the Sales Book of the current period: the primary invoice is canceled;
a corrective invoice is registered;

The current VAT return will be generated automatically:

Section 9;

Section 3 data is correct, taking into account the corrected error.

A total error in the sales book was detected in the next period

According to the 1C algorithm, corrections are made using the Additional sheet of the sales book :

issue a Corrective Invoice ;
automatically in the Additional sheet of the sales book of the previous period (an error occurs): the primary invoice is canceled;
a corrective invoice is registered.

an updated VAT return will be generated automatically:

Previously submitted information

Current

Appendix 1 to Section 9 switch Not relevant ;

Section 3 data is correct in the VAT clarification in 1C, taking into account the corrected error.

Read more Workshop on correcting VAT amount errors detected in the next period in the sales book

Requisites

The procedure for filling out the CSF is prescribed in Art. 169 of the Tax Code of the Russian Federation.

If there is a downward adjustment to the sales of the previous period, then the difference in monetary terms must be indicated in column 8 of line D without a negative sign. The document must be signed by an authorized person. The individual entrepreneur must additionally indicate the details of the state registration certificate.

If the downward adjustment to the sales of the previous period is incorrectly filled out, VAT will not be recalculated. The CSF should be drawn up in 2 copies within 5 days from the date of receipt of the document confirming the changes: additional agreement, statement of shortage of goods, payment order, etc.

If changes are made simultaneously to several documents in which identical goods were shipped, the seller can re-issue one invoice for all shipments.

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
Cheat sheet for calculating and accounting for penalties
Calculation and payment of penalties for income tax

When correcting an amount error for income tax, provide an updated declaration for the period the error occurred:

Cover page: PDF

The correction number is 1 , i.e. serial number of the updated declaration;
Tax (reporting) period (code) – 34 “year”, i.e. numeric code of the period for submitting the declaration.

In Sheet 02 Appendix No. 1 page 010 “Proceeds from the sale of everything”: PDF

incl. p. 011 “revenue from the sale of goods (works, services) of own production”: the correct amount of income, i.e. the amount on line 010 (011) of the primary declaration, taking into account the correction of the amount of revenue.

Accounting statements for the current year

Expenses for the missing document are reflected in the income statement: PDF

line 2340 – unaccounted amount of income.

See also:
How to reflect a missed expense document for a supplier’s services if the reporting has already been submitted
Missing documents from last year from service provider
Error: the amount of last year's revenue was underestimated
Error: costs for last year's supplier services were inflated
Error in tax accounting: Expenses in the closed period are overstated

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Step-by-step instruction

On November 18, 2019 (IV quarter), in the Trade Management program, managers issued an act for the work on laying a LAN, as well as an invoice in the amount of 60,000 rubles. (including VAT 20%). But by accident, the document was marked for deletion, was not uploaded, and was forgotten to be transferred to the Accounting Department.
The accountant was not aware of the fact of economic life that had occurred at the time of reporting; reconciliation with this counterparty was not carried out. Accounting statements have been submitted and approved.
How to register an unaccounted sales document if the fact of issuing documents was discovered on April 27, 2020 (2nd quarter)?

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
Registration of an unrecorded document for the sale of services
April 27	62.01	91.01	60 000	60 000	Revenue from sales of services in BU	Sales (act, invoice) - Services (act)
April 27	91.02	68.02	10 000	VAT accrual on revenue
November 18th	62.01	90.01.1	50 000	Manual adjustment Revenue from sales of services in NU
November 18th	90.09	99.01.1	50 000	50 000	Manual adjustment Adjustment of financial results in NU
November 18th	—	—	Manual adjustment of the VAT register Sales - Additional sheet for the fourth quarter
Registration of unaccounted invoice for shipment to the buyer
November 18th	—	—	60 000	Issuing SF for shipment	Invoice issued for sales
November 18th	—	—	10 000	Reflection of VAT in additional Sales Book sheet	Sales book report
Reformation of the balance sheet at NU
31th of December	90.01.1	90.09	50 000	50 000	Closing subaccount 90.01.1	Closing the month - Balance sheet reformation
31th of December	99.01.1	84.01	50 000	Closing account 99.01.1		Closing the month - Balance sheet reformation
Payment of VAT debt to the budget
April 27	68.02	51	10 000	Payment of VAT to the budget for the fourth quarter by payment deadlines of January 27, February 25, March 25	Debiting from a current account – Tax payment
Accrual and payment of VAT penalties to the budget
April 27	91.02	68.02	188,37	Calculation of penalties for VAT	Manual entry - Operation
April 27	68.02	51	188,37	Payment of VAT penalties to the budget	Debiting from a current account – Tax payment
Additional income tax accrual
April 27	99.01.1	68.04.1	1 500	Additional income tax payments to the federal budget	Manual entry - Operation
April 27	99.01.1	68.04.1	8 500	Additional charge of income tax to the regional budget	Manual entry - Operation
Payment of income tax debt to the budget
April 27	68.04.1	51	1 500	Additional payment of income tax to the federal budget	Debiting from a current account – Tax payment
April 27	68.04.1	51	8 500	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
April 27	99.01.1	68.04.1	8,40	Accrual of penalties for income tax to the federal budget	Manual entry - Operation
	99.01.1	68.04.1	47,60	Accrual of penalties for income tax to the regional budget	Manual entry - Operation
	68.04.1	51	8,40	Payment of interest on income tax to the federal budget	Debiting from a current account – Tax payment
	68.04.1	51	47,60	Payment of interest on income tax to the regional budget	Debiting from a current account – Tax payment
Submission of an updated income tax return for 2021 to the Federal Tax Service
April 27	—	—	50 000	Reflection of unaccounted income from sales	Regulated report Income tax return Sheet 02 Appendix. 1 page 010
Submission of an updated VAT return for the fourth quarter. to the Federal Tax Service
April 27	—	—	10 000	Reflection of the amount of VAT payable	Regulated report VAT Declaration - Section 3 page 010
April 27	—	—	10 000	Reflection of the amount of VAT payable in additional. sheet	Regulated report VAT return - Section 9 Appendix. 1

VAT

According to Art. 168 of the Tax Code, if there is a downward adjustment to the sales of the previous period after the sale, then the seller must reissue the invoice within 5 days from the date of receipt of the basis document. SCF is the basis for deducting tax. In this case, the amount of tax accrued before and after making the changes is subject to adjustment. Expenses from previous years are taken into account when calculating VAT in the month they are identified.