Updated VAT return. Let's figure out how to fix errors

When working in the 1C 8.3 Accounting program, input errors are not that rare. Of course, the human factor does not always play a role, but it also plays a big role.

Let's assume that the program reflects the fact of purchase or sale of a product. After some time, it turns out that the data entered was incorrect. The reasons are not important to us. The main thing to understand is that making changes to previously completed documents is not always correct. This can lead to disastrous consequences and break the logic of the data. That's right - make an adjustment in 1C for the previous period using the relevant documents.

Adjustment of receipt and invoice from supplier to decrease

Let's look at a specific situation. On October 11, 2017, our organization LLC Confetprom 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.

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 do the same. This is done in a manner similar to registration from the receipt of goods.

Adjustment of sales and invoices from the seller

Situations when it is necessary to adjust the primary document up or down, carried out in previous periods, may also arise when selling goods. In such a situation, you can safely use the instructions described above.

An implementation adjustment in 1C 8.3, just like a receipt adjustment, is created on the basis of a primary document. The set of fields is quite similar. Only the movements created in the program differ.

The taxpayer is required to submit an updated declaration if an error led to non-payment of tax, in particular, when the declaration underestimated the amount of VAT payable (clause 1 of Article 81 of the Tax Code of the Russian Federation). If the taxpayer made another mistake, then he does not have the obligation to provide an “adjustment”, but he has the right to make a correction in the VAT return.

In practice, some technical errors that do not affect numerical indicators can be corrected as part of a desk audit of the VAT return. When the tax authority discovers inconsistencies between the invoice data in the declarations of counterparty taxpayers, it will request clarification and, in response to this request, the taxpayer will be able to explain and actually correct the shortcomings in filling out sections 8 or 9 of the VAT return.

So, for example, if when filling out Sections 8 or 9 of the VAT return, i.e. When filling out a sales book or a purchase book, the taxpayer incorrectly indicated the invoice number or date, or made a mistake in the buyer’s or seller’s TIN; it is not necessary to submit a “clarification” for VAT. There is also no need to correct the declaration if in the purchase book and Section 8 of the VAT declaration, respectively, the taxpayer forgot to indicate or incorrectly indicated the registration number of the customs declaration from column 11 of the invoice received from the seller.

But in any case, the taxpayer must make corrections to the sales book (purchase book), indicating the correct data.

Some taxpayers are worried that when entering invoice data into the accounting program, they incorrectly indicated the address of the seller or buyer, and when conducting a desk audit of the VAT return, the tax authority will discover this error. We would like to remind you that such details are not reflected either in the sales book or in the purchase book, and therefore in the VAT return. Therefore, there is no need to fear inconsistencies between the declaration data and the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs or the counterparty’s declaration. If the address in the invoice was filled out correctly, then the accountant only needs to make changes to the accounting program by indicating the correct details of the counterparty.

At the same time, if the seller made a mistake in the number or date of the invoice, indicated an incorrect TIN of the buyer and does not want the tax authorities to have unnecessary questions when checking the VAT return submitted by his buyer, he has the right to submit an updated VAT return, specifying the correct invoice details so that the seller’s data matches the data specified in the buyer’s declaration.

If, when filling out a declaration, the taxpayer made a mistake in digital indicators, it can only be corrected by submitting an updated declaration.

How to correct an error in the VAT return?

As already mentioned, if an error resulted in non-payment of tax, the taxpayer is obliged to correct it by submitting an updated return. And in order to avoid penalties, before submitting the “clarification” it is necessary to pay the arrears and the corresponding penalties (clause 1 and clause 4 of Article 81 of the Tax Code of the Russian Federation). Also, by submitting an updated VAT return, if the taxpayer wishes, an error that did not affect the calculation of tax is corrected (for example, errors in the details of invoices reflected in Sections 8-11 of the VAT return).

At the same time, clause 1 of Article 54 of the Tax Code of the Russian Federation provides for the possibility of recalculating the tax base and the amount of tax during the period when an error was discovered, if such an error led to excessive payment of tax, i.e. This provision allows you to correct an error without submitting an updated tax return.

However, this rule cannot be applied to VAT.

This is due to the fact that the declaration includes data on invoices and when correcting the tax base in the current period, it is impossible to fill out the declaration correctly (including adjusting the data on the issued invoice in section 9 of the VAT declaration), i.e. . correction of an error in the current period is not provided for by the rules for filling out a VAT return.

And with regard to VAT deductions, clause 1 of Article 54 of the Tax Code of the Russian Federation is generally inapplicable, since when correcting an error, deductions correct only the amount of calculated tax, and the tax base is not recalculated. True, some deductions can be officially transferred to a later period, but we will talk about this a little later.

So, in practice, it turns out that it is possible to correct errors in the VAT return made in the past period only in the period when they were committed, i.e. by submitting updated declarations. But first you need to make corrections to the sales book or purchase book.

General rules for correcting the sales ledger and purchase ledger

It is also necessary to correct the data in these tax registers in cases where there is no obligation to submit an updated declaration and the taxpayer needs to correct technical errors. If errors are discovered after the end of the quarter in which they were made, corrective entries in the sales book or purchase book are made in additional sheets of the sales book (purchase book) in which the errors were made (clause 4 of the Rules for maintaining the purchase book, clause 3, 11 Rules for maintaining a sales book, approved by Resolution No. 1137)

To make an entry in the sales book or purchase book about invoices that were not previously included in them, you must register “forgotten” invoices in an additional sheet to the sales book or purchase book, respectively. And in order to remove the erroneous entry, in an additional sheet to the purchase book (sales book) it is necessary to repeat the “extra” entry on the invoice, indicating the numerical indicators of the invoice with a negative sign.

Let's take a closer look at the most common errors and options for correcting them.

Error 1. Forgot to register the issued invoice in the sales book

Invoices must be registered in the sales book in the period in which tax obligations arose (clause 2 of the Rules for maintaining the sales book). Accordingly, the “forgotten” invoice should be registered in an additional sheet of the sales book of the quarter in which the VAT tax base arose. It is also necessary to submit an updated VAT return, having previously paid the arrears and penalties.

Error 2. An “extra” invoice was issued

In many organizations, managers, rather than accounting employees, handle the preparation of primary documents and invoices. Therefore, after the end of the quarter, it sometimes turns out that the sale of goods (work, services) was registered, which did not exist.

Such situations are typical for organizations performing construction and installation work. On the last day of the quarter, the contractor drew up a work completion report and issued an invoice, but the customer refused to sign the report for objective reasons. In such a situation, there is no implementation of work, which means the invoice is issued prematurely. Accordingly, it must be cancelled.

The Federal Tax Service of the Russian Federation explains that if the seller did not register the issued invoice in the sales book, and the buyer in the purchase book, then no tax consequences arise for the parties to the transaction (Letter of the Federal Tax Service of the Russian Federation dated April 30, 2015 N BS-18-6/499@ ). That is, in order to cancel an erroneously issued invoice, the seller must cancel the entry about it in the sales book.

If the buyer has registered an erroneously issued invoice in the purchase book, then he needs to cancel the entry about it in the purchase book. As already mentioned, if it is necessary to make changes to the sales book or purchase book after the end of the quarter, such corrections are made in additional sheets of the sales book (purchase book), i.e. records of “extra” invoices are canceled (numeric indicators are reflected with a negative value).

Error 3. Registered an invoice with incorrect numbers (overestimated or underestimated the amount of VAT payable)

When registering correctly completed invoices, you can make a mistake when filling out the purchase book (sales book) by entering incorrect data. In this case, to correct errors, incorrect invoice entries are canceled, i.e. in an additional sheet of the sales book (purchase book), they repeat erroneous entries, but indicate numerical indicators with a minus sign and make the correct entry.

In such a situation, regardless of the results of the recalculation, an updated VAT return must be submitted. If the taxpayer has underestimated the amount of VAT payable, then before submitting the “clarification” it is necessary to pay the arrears and the corresponding penalties.

Error 4. Forgot to declare VAT deduction

Practice shows that most often taxpayers forget to deduct VAT calculated upon receipt of an advance payment when reflecting the shipment of goods (works, services) (clause 8 of Article 171, clause 6 of Article 172 of the Tax Code of the Russian Federation). Many people forget to deduct VAT paid as tax agents. In these situations, if the taxpayer wishes to take advantage of “forgotten” deductions, an updated VAT return should be submitted, increasing the amount of deductions.

The fact is that, according to the Ministry of Finance of the Russian Federation, not all deductions can be transferred to a later period.

In accordance with clause 1.1 of Article 172 of the Tax Code of the Russian Federation, deduction of VAT on goods (work, services) specified in clause 2 of Article 171 of the Tax Code of the Russian Federation, i.e. VAT presented by sellers and “customs” VAT can be declared within three years after the goods (work, services) are reflected in accounting. Moreover, deductions can be claimed in parts in different quarters (Letter of the Ministry of Finance of Russia dated May 18, 2015 N 03-07-РЗ/28263).

Exceptions include fixed assets, equipment for installation and (or) intangible assets. VAT can be transferred on them, but it must be declared in full (that is, the deduction cannot be partially transferred) (Letter of the Ministry of Finance of Russia dated December 19, 2017 N 03-07-11/84699).

Deductions not specified in clause 1.1. Article 172 of the Tax Code of the Russian Federation cannot be transferred to a later period.

Accordingly, if the taxpayer discovered that he forgot to deduct VAT calculated upon receipt of an advance payment on the date of shipment of goods (works, services) or VAT paid by the tax agent, and does not want to argue with the tax authorities, such deductions should be declared in the quarter in which which the conditions for deduction are met, i.e. in the updated VAT return. These deductions should not be transferred to a later period (Letters of the Ministry of Finance dated 07/21/2015 N 03-07-11/41908, dated 04/09/2015 N 03-07-11/20290).

At the same time, the norms of Chapter 21 of the Tax Code of the Russian Federation may establish other deadlines for VAT deductions. For example, deduction of VAT when returning an advance payment or returning goods (work, services) is possible after the corresponding adjustment transactions in connection with the return of goods or refusal of goods (work, services) are reflected in the accounting records, but no later than one year from the date of return or refusal ( clause 5 of article 171 and clause 4 of article 172 of the Tax Code of the Russian Federation).

And deductions for adjustment invoices are made within three years from the date of issuance of the adjustment invoice (clause 13 of article 171 and clause 10 of article 172 of the Tax Code of the Russian Federation). Therefore, such deductions can be declared both in the current period and in an updated VAT return, if, of course, the deadlines for

VAT deductions are not omitted.

Thus, if a taxpayer discovers that he forgot to claim a VAT deduction that can be used at a later period, it is not necessary to submit an updated VAT return. It can be declared in the current period. If it is impossible to “carry forward” the deduction to a later period, in order to exercise the right to deduction, a “clarification” must be submitted. In this case, the forgotten invoice should be registered in an additional sheet of the purchase book of the quarter in which the right to deduction arose.

Error 5. An error was made when filling out the invoice

If an error was made when filling out the invoice, for example, the wrong price for the product was indicated, the tax rate was mixed up, etc., i.e. An error in the invoice prevents the tax authorities from identifying the seller, buyer, goods (work, services), their cost, amount and VAT rate; the invoice must be corrected (clause 2 of Article 169 of the Tax Code of the Russian Federation). Otherwise, the buyer cannot deduct VAT.

Invoices are corrected by issuing a corrected (correctly completed) invoice with the same number and date. In this case, line 1a indicates the number and date of correction of the invoice. The remaining invoice indicators are filled out as they should have been done initially (correctly).

Once the invoice is corrected, the seller must make the correction in the sales ledger for the period in which the original invoice was recorded. If an invoice is corrected after the end of the quarter in which it was registered in the sales book, then the sales book corrections are made in an additional sheet of the sales book for the quarter in which the invoice with an error was registered.

A record of an incorrectly completed invoice is cancelled, i.e. its numerical indicators are indicated with a negative value and the corrected invoice is recorded.

After compiling an additional sheet of the sales book, it is necessary to submit an updated VAT return, regardless of how the VAT tax base has changed, incl. to protect the buyer from unnecessary interactions with tax authorities.

If the buyer received a corrected invoice, he can deduct VAT in the period in which he claimed a deduction on the incorrectly completed invoice. Taxpayers officially received this right from October 1, 2017 (Resolution of the Government of the Russian Federation dated August 19, 2017 N 981), after amendments were made to the rules for filling out VAT documents approved by Decree of the Government of the Russian Federation dated December 26, 2011 N 1137 (hereinafter referred to as Resolution N 1137).

From October 1, 2017, a corrected invoice received after the end of the tax period is registered in an additional sheet of the purchase book for the quarter in which the invoice was registered before the corrections were made to it (clause 4. and clause 9 of the Bookkeeping Rules purchases used in calculations of value added tax, approved by Resolution No. 1137). In this case, the entry about the incorrectly completed invoice is canceled (clause 3 and clause 5 of the Rules for filling out an additional sheet of the purchase book used in calculations of value added tax, approved by Resolution No. 1137).

For example, a buyer accepted VAT on an incorrectly completed invoice in the third quarter of 2017, and in the second quarter of 2018 received a corrected invoice. In this case, in the additional sheet of the purchase book for the 3rd quarter of 2017, he will cancel the entry about the incorrectly completed invoice and register the corrected invoice.

And here the question may arise: does the buyer need to submit an updated VAT return if the amount of deductions has not changed? For example, in the 3rd quarter of 2017, the buyer accepted for deduction of VAT on goods based on an invoice in the amount of 118,000 rubles, i.e. 18,000 VAT, and in the 2nd quarter of 2018 received a corrected invoice in the amount of RUB 236,000, incl. VAT 36,000 rub.

To ensure that the amount of deductions in the amended VAT return does not increase, the taxpayer decided to declare the deduction on the amended invoice in parts, i.e. he canceled the entry about the incorrectly completed invoice in the amount of RUB 118,000. and registered the corrected invoice in an additional sheet of the purchase book for the 3rd quarter of 2017, indicating in column 15 of the additional sheet of the purchase book the cost of goods (work, services) indicated in column 9 on the line “Total payable” of the corrected invoice (in our example - 236,000 rubles), and in column 16 - the amount of VAT accepted for deduction - 18,000 rubles. He reflected the remaining part of the deduction (RUB 18,000) on the corrected invoice in the purchase books of the current period. Accordingly, the amount of VAT deductions based on the results of the 3rd quarter of 2017 did not change.

The fact is that significant errors in the invoice, in particular errors in the cost of goods and the amount of VAT claimed, deprive the buyer of the right to deduct VAT (clause 2 of Article 169 of the Tax Code of the Russian Federation). Accordingly, regardless of whether the buyer received a corrected invoice or not, a deduction for an incorrectly completed invoice is not possible. This means that by deducting VAT, the buyer overestimated the amount of deductions, i.e. made a mistake that led to non-payment of tax and is obliged to correct it (clause 1 of Article 81 of the Tax Code of the Russian Federation). The deduction of VAT on the corrected invoice is the right of the taxpayer and this right should be declared in the VAT return.

In addition, if the buyer does not have an updated VAT return, the data from the seller’s updated VAT return will not “collapse” with the buyer’s return data. Therefore, there is a risk that if an updated VAT return is not submitted, the tax authority, during an on-site audit, will “withdraw” from deductions the entire amount of VAT on an incorrectly completed invoice, while the tax authority will not “impose” the right to a deduction on the corrected invoice on the taxpayer .

How to fill out and draw up an updated VAT return?

After making changes to the sales book and (or) purchase book, we submit an updated VAT return. The updated declaration must include those sections of the declaration and appendices to them that were previously submitted to the tax authority, taking into account the changes made to them, as well as other sections of the declaration and appendices to them, in the event of changes (additions) being made to them (clause. 2 The procedure for filling out a VAT declaration, approved by Order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3/558@ (hereinafter referred to as the Procedure for filling out a declaration)).

Those. Sections 1-7 of the VAT return are submitted “re-submitted” (subject to necessary corrections). So, for example, if a taxpayer made a mistake in the amount of the tax base or VAT deductions reflected in Section 3 of the VAT return, he needs to adjust the data in this section and the total amount of VAT payable to the budget reflected in Section 1 of the Declaration.

When using an additional sheet of the sales book and (or) the purchase book to correct an error, the updated declaration should be supplemented with Appendix No. 1 to Section 9 (data from the additional sheet of the sales book) and (or) Appendix No. 1 to Section 8 (data from the additional sheet of the purchase book). At the same time, in sections from 8 to 12, if they do not need to be corrected, in column 3 on line 001 the indicator of the relevance of the information is indicated with the number “1”, and in lines 005, 010 - 190 dashes are placed (clause 45.2, etc. of the Procedure for filling out the declaration).

In Appendices No. 1, Sections 8 and 9 of the declaration, line 001 indicates the relevance of the information with the number “0”. Those. data from the sales and purchases book, as well as data from sections 10-12 of the declaration (if they were included in the initial declaration) do not need to be re-uploaded; only data from additional sheets of the sales book and purchase book will be loaded into Appendix No. 1 to section 8 and section 9 .

If the taxpayer has already submitted an updated declaration and such a need arises again, i.e. several additional sheets have been compiled to the sales book or purchase book for the same quarter; in Appendix No. 1 to Section 8 and (or) 9, information from several additional sheets is reflected as one additional sheet.

Those. lines 090 - 300 of Appendix No. 1 to section 9 of the declaration reflect the data specified in columns 2 - 8, 10 - 19 of all additional sheets of the sales book (clause 48.8 of the Procedure for filling out a tax return for value added tax, approved by Order of the Federal Tax Service of Russia dated 10/29/2014 N ММВ-7-3/558@). Appendix No. 1 to Section 8 is filled out in the same way.

We examined only the most “popular” errors in the VAT return and possible options for correcting them. If you have any questions, please contact Pravovest Audit. Our consultants, auditors and lawyers are always ready to help in resolving complex issues.

The need to adjust VAT arises when the purchase or sale price changes. In these cases, adjustment invoices are issued. The VAT adjustment in 1s 8.3 is formatted as follows.

First, we will generate incoming and outgoing invoices, which we will later make adjustments to.

In Fig. 1 we see No. 00BP-000003 (supplier Aquilon). No. 123 (Fig. 2).

Suppose that when purchasing a batch of goods of 1000 or more pieces, the supplier provided a discount, as a result of which both the total cost and VAT decreased. To reflect the decrease in value, based on the invoice No. 00BP-000003, we will generate No. 1 dated January 23, 2017 (Fig. 3)

On the “Products” page it is possible to specify a new price (Fig. 4). Amounts in the columns “Cost”, “VAT”, “Total” are calculated automatically.

Just like in the invoice, it is possible to register an invoice in the adjustment document (Fig. 5). This invoice will be an adjustment invoice.

The adjustment invoice in 1C 8.3 is slightly different from the usual one. It contains fields that indicate the change in value. In our example, the fields to reduce the amount are filled in.

Now let's create and . Let's analyze both reports at once, since when the cost decreases, the adjustment invoice should go into the sales book, and the primary invoice should go into the purchase book.

Let’s generate the “Purchases Book” report (Fig. 6). A line appeared in it for the counterparty “Aquilon”

Let's check the sales book (Fig. 7). This report contains an entry about adjustment invoice No. 1 dated 01/23/2017, created on the basis of invoice No. 123 dated 01/16/2017. That's right!

VAT adjustment for increase

Now let's consider the option with an increase in cost.

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We buy the same product “Sprats”, but from a different seller and in smaller quantities for the amount of 21,240 rubles (Fig. 8). For some reason, the seller increased the price and issued an adjustment invoice. If the buyer agrees to the new conditions, an adjustment document is drawn up with the transaction type “Adjustment by agreement of the parties.” As in the first case, such a document can be generated directly from the invoice using the “Create based on” button (Fig. 9).

Based on the receipt adjustment, an adjustment invoice is created (Fig. 10).

In this case, you cannot do without a regulatory operation - you need to fill out and post the document “Creating purchase ledger entries” (Fig. 11).

Let us remind you that in the original invoice No. 2 dated January 17, 2017, the “Reflect VAT in the purchase book...” checkbox was checked, so the data from this document is not in the tabular section. But there is a record of our adjustment. As a result, both invoices end up in the purchase book (Fig. 12).

Summarize. A decrease in value is reflected in the sales book, an increase in the purchase book.

Adjustment of implementation in 1C 8.3

Similar documents are generated when the . But in this case, adjustment accounts, when the cost of sales decreases, go into the purchase book, and when they increase, into the sales book.

Let's create two implementations and two adjustments based on them.

In Fig. 13 we see an adjustment in sales with a decrease in cost.

The form of an “issued” adjustment invoice is the same as a “received” one. It also fills in the details for increasing and decreasing the amount (Fig. 14).

Figure 15 shows adjustments to sales with an increase in cost.

Figure 16 shows an adjustment invoice generated on the basis of adjustment No. 00BP-000002 (increase in cost).

Let's check which reports include adjustment invoices issued with an increase and a decrease in value.

As expected, the increase in the cost of sales is reflected in the sales book (Fig. 17). In this report, adjustment invoice No. 3 of 4 dated January 27, 2017 for the Apollo counterparty appeared.

It is always unpleasant to discover an error in an accepted VAT return, and if this error led to an understatement of the tax amount, then it becomes doubly unpleasant, because in this case you will have to submit an updated return and pay the missing amount. In this article, I will tell you how to delete an erroneously entered receipt document and generate an updated VAT return by canceling the purchase ledger entry in the 1C: Enterprise Accounting 8 edition 3.0 program.

Situations with erroneous document entry are not so rare. For example, sometimes an accountant enters documents into the program using scanned copies, but the supplier never provides the originals and disappears. Or serious errors are discovered in the primary documents that do not allow VAT to be deducted on them, and the opportunity to obtain the correct version is not available for some reason. Technical errors are also possible when, when entering a document into the program, the wrong counterparty is selected, the wrong date is indicated, etc. In any case, if we erroneously declared VAT deductible on any document, it is necessary to generate reversing entries in the accounting accounts, as well as provide a corrective VAT return for the period in which the erroneous document was entered.
In order to reverse an erroneously entered document in the 1C: Enterprise Accounting 8 program, go to the “Operations” tab and select the “Operations entered manually” item.

We create a new document with the type of operation “Document reversal”.

In the “Document to be reversed” field, select the erroneously entered receipt document; the entries in the accounting accounts and the VAT accounting register are filled in automatically.

Please note that in addition to the “Accounting and Tax Accounting” tab, which reflects reversing transactions for the receipt of services, the document also has a “VAT presented” tab, intended for making changes to the VAT tax accounting subsystem. That is why it is necessary to formalize the operation as a reversal of a document, correctly selecting the erroneous receipt, and not just create accounting entries for accounts using a manual operation.
But to cancel a purchase ledger entry, this operation is not enough; you need to create another document called “Reflection of VAT for deduction” and is also located on the “Operations” tab.

We create a new document, select the counterparty, contract, erroneous receipt and check all the boxes on the “Main” tab, indicating the additional recording period. leaf.

Go to the “Goods and Services” tab and click “Fill” - “Fill in according to the payment document.”

Since we must cancel the purchase book entry, after automatically filling out the document, we change all amounts on this tab to negative, and in the “Event” column we select “VAT submitted for deduction.”

We post the document and look at the postings

Now we will generate an updated declaration for the 3rd quarter of 2016 (the period when the error was made). To do this, go to the “Reports” tab and select the “Regulated reports” item.

We create a new VAT return, indicate the adjustment number and fill out the report.

Information about the adjustment made must be reflected in Section 8 of the appendix. 1

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Find out how to submit an updated VAT return. If the error is not in the VAT amount, you do not have to correct the declaration, but send an explanation in response to the request. Otherwise, clarification is required.

Companies prepare updated VAT returns according to special rules.

When is it necessary to submit an updated VAT return?

The company must submit an amendment if it has underestimated the tax amount. If an error resulted in an overpayment, it is not necessary to fill out the clarification. These are general rules that are contained in the Tax Code of the Russian Federation (clause 1, article 54, clause 1, article 81). However, for VAT it is safer to submit an amendment, even if an error led to an overpayment. After all, this procedure is provided for in the rules for filling out the sales book and purchase book.

According to the rules of the company, they correct the sales book and the purchase book in additional sheets for the period of the error (clause 3, 11 of the Rules for maintaining the sales book, clause 9 of the Rules for maintaining the purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Then, based on additional sheets, the accounting program generates an updated declaration. Therefore, even if an overpayment has occurred due to an error, it is safer not to correct it in the current declaration, but to make an amendment. In what situations clarification is required, you can see in the diagram.

When is VAT clarification needed?

How can you submit an updated VAT return?

How to submit a VAT statement is not clearly stated in the rules (The procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558). Tax officials suggest doing this in one of three ways.

The first way is to send the tax authorities only the data from the additional sheets to the purchase book or sales book. The second is to send the tax authorities again the entire purchase book or sales book or the entire invoice journal. The third is to combine the first and second methods.

Which method to choose depends on the type of error.

How to designate an updated VAT return

On the title page of the update, fill in the “Adjustment number” field. For example, if you are submitting an update for the reporting quarter for the first time, then you need to enter the number 1, if the second time - 2, etc. Otherwise, inspectors may consider that the company has sent the initial declaration and demand a fine for the delay.

In sections 8-12 of the declaration there is line 001 “Indication of the relevance of previously submitted information.” It is not filled out in the company's initial declaration. And if the company submits an amendment, then in line 001 you must indicate the value 0 or 1. The number 0 means that the company is correcting something in the section, and therefore the tax authorities must replace the data in the primary declaration with the corrected one. If the company indicates 1, then the section data is current and does not need to be changed.

In the accounting program, in line 001 of the clarification, instead of the numbers 0 or 1, there may be a description of them. For example, instead of 1 - “previously provided information is relevant”, 0 - “irrelevant”. Select the desired option.

How to correct errors in the purchase book and sales book

If a company needs to correct errors in the sales book and purchase book, a suitable method is what tax specialists at seminars call “delta.” Its essence is that the company includes in the clarification only those data that were incorrect in the initial declaration.

For example, if there was an error in one line in the purchase book, then the company provides the correct data from this line in Appendix 1 to Section 8 of the clarification. But the company does not submit Section 8 itself to the inspectorate a second time.

The method fully complies with the rules for filling out the sales book and purchase book. According to these rules, errors must be corrected in additional sheets of the sales book and purchase book (clause 9 of the Rules for maintaining a purchase book, clause 11 of the Rules for maintaining a sales book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). The company no longer corrects the sales book and purchase book at the end of the quarter.

The “delta” method assumes that, on the basis of an additional sheet in the clarification, Appendix 1 to section 8 or 9 is formed. That is, in the clarification the company includes data only on those lines that it filled out incorrectly in the original declaration.

The delta method can be used, for example, if the company received a corrected invoice from the supplier for the previous quarter.

The company is correcting an error in the purchase book. Based on the additional sheet of the purchase book, the program will generate appendix 1 to section 8. In line 001 of this appendix you need to put 0. And in section 8 on the same line - 1.

Example
In September, the company Torgsnab LLC purchased goods worth 592,360 rubles, including VAT - 90,360 rubles. The accountant recorded the invoice in the purchase ledger for the third quarter.

The total amount of deductions for this quarter is RUB 3,590,750. The company included a title page, sections 1, 3, 8 and 9 in the declaration.

The supplier found an error in the cost of goods and provided the company with a corrected invoice in November. The cost of goods in the corrected invoice is 590,000 rubles, including VAT - 90,000 rubles.

The accountant of Torgsnab LLC canceled the entry on the original invoice in the additional sheet of the purchase book for the third quarter. Sample of an additional sheet of a purchase book.

Then the accountant generated an updated declaration in the program. Contents of this report:

Appendix 1 to section 8, where the value 0 is entered in line 001.

The accountant registered the corrected invoice in the purchase book for the fourth quarter.

The company corrects an error in the sales book. Based on the additional sheet of the sales book, the program will generate Appendix 1 to Section 9 of the declaration. In line 001 of Appendix 1 you need to indicate the value 0. And in section 9 - 1.

Tax authorities will load information from Appendix 1 into their database. But they will not replace the remaining indicators in sections 8 and 9.

Example
The company Supplier LLC mistakenly registered the same invoice for the shipment of goods twice in the sales book for the third quarter. The company's accountant identified the error in November.

The accountant compiled an additional sheet of the sales ledger for the third quarter. In it, the accountant canceled the extra entry on the shipping invoice. Based on the additional sheet, the accounting program generated Appendix 1 to Section 9 of the updated declaration.

As part of the initial declaration for the third quarter, the company submitted the title page, sections 1, 3, 8 and 9.

The accountant included in the updated declaration:

Title page, sections 1 and 3;

Sections 8 and 9, in which line 001 shows the value 1;

Appendix 1 to section 9, in which the value 0 is set in line 001.

How to correct errors in the invoice journal

For intermediaries who have discovered an error in the invoice journal, the “replacement” method is suitable. It consists in the fact that the organization sends in clarification all the data from the accounting journal, and not just those indicators that need to be corrected.

If an error is found in part 1 of the journal, that is, in the data of issued invoices, then the company will send the entire section 10 in the clarification. And if an inaccuracy is identified in part 2 of the journal, that is, in the data of received invoices, then the company will include the entire section in the clarification section 11. In line 001 of section 10 or 11, you must enter the value 0.

The “replacement” method does not contradict the rules (approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Firstly, the rules for maintaining an invoice journal do not require the company to draw up additional sheets for it (Rules for maintaining an invoice journal, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Secondly, specialists from the Federal Tax Service of Russia recommend correcting the journal as follows: adding a new line to the accounting journal for the reporting quarter in which incorrect indicators should be cancelled. The cost of goods and the amount of tax, as in the additional sheets of the purchase book or sales book, should be indicated with a minus sign. Then reflect the correct data in the next line.

Example
The company "Commissioner" LLC conducts wholesale trade, and also sells and purchases goods under a commission agreement. The VAT return for the third quarter includes a title page, sections 1, 3, 8, 9, 10 and 11.

The accountant discovered that the accounting journal for the third quarter contained incorrect details of the invoice received from the principal. The accountant corrected column 12 of part 1 and column 4 of part 2 of the invoice journal. In order to send the correct indicators to the inspection, the accountant drew up an updated declaration. In the clarification, the accountant included the title page, sections 1, 3, 8, 9, 10 and 11. In sections 8 and 9, the accountant indicated the value 1 in line 001, in sections 10 and 11 - 0.

Technically, the “replacement” method can be used if the company corrects errors in section 8 or 9. That is, in the purchase book and sales book. Then the company does not create Appendix 1 to these sections (as with the “delta” method). And in line 001 of section 8 or 9, you can enter the value 0. This means that the company completely replaces the sales book or purchase book, and not individual data in it.

But if a company decides to use this method, it will need to make changes not to an additional sheet, but directly to the sales book or purchase book. This approach does not comply with the rules for filling out the purchase book and sales book. This means that during the audit a fine for incorrect maintenance of tax registers cannot be ruled out. It will be 10,000 or 30,000 rubles. (Article 120 of the Tax Code of the Russian Federation).

How to correct errors in both the sales book or purchase book and in the accounting journal

The combined method is suitable for an intermediary company that has found errors in both the purchase or sales book and the invoice journal. The organization will correct the data from the sales book or purchase book in an additional sheet, that is, using the “delta” method. And the company will correct the logbook data directly in the journal itself, that is, in the “replacement” method.

Example
Let's use the conditions of the previous example. Let's say that the company also mistakenly did not draw up an invoice for the advance received from the buyer in the third quarter. This prepayment was received against the shipment of goods by the company itself, and not by the consignor. This means that the error in the sales book needs to be corrected.

The accountant issued an advance invoice and recorded it in an additional sheet of the sales ledger for the third quarter. The clarification must include the title page, sections 1, 3, 8, 9, 10, 11 and Appendix 1 to section 9.

In sections 8, 9 in line 001 the accountant indicated the value 1, in Appendix 1 to section 9, in sections 10 and 11 in line 001 - the value 0