How to file a corrective VAT return. Submission of a revised (corrective) VAT return. Penalty for Failure to Submit VAT Adjustment

VAT reporting has been submitted, it seems that you can relax ... However, not all accountants can breathe a sigh of relief - some of them will have to make changes to the reporting. Usually this is due to the fact that errors were revealed in the submitted declaration, or documents from the counterparty relating to previous periods were received with a delay.

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

On the basis of Article 81 of the Tax Code of Russia, an organization is obliged to submit an updated declaration only if the errors and unreported data revealed after the submission of the reporting to understate tax.

If the primary declaration contains inaccurate or incomplete information that does not lead to an understatement of the tax amount, then the taxpayer is not obliged to submit a "revision", although he has the right to do so.

What is the threat to a company or an entrepreneur that has submitted an updated declaration? In itself, the fact of its presentation of sanctions does not entail - it all depends on whether the inaccurate primary data caused an understatement of the tax. If this is the case, then the arrears and penalties should be paid before the submission of the "clarification". In this case, in accordance with paragraph 4 of Article 81 of the Tax Code of the Russian Federation, the taxpayer will be exempted from liability for incomplete tax payment.

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

Although the legislation does not require any explanatory documents to be attached to the revised declaration, there will still be it is useful to write a cover letter... Moreover, when conducting a desk audit, inspectors will still require explanations. The letter should indicate in what tax declaration and for what period changes are made, what are the erroneous (incomplete or not provided) information, in which sections and lines of the declaration they are located, as well as provide primary and revised indicators. If errors have affected the tax base, a new calculation and tax amount should be provided. In case of payment of arrears and penalties, it is worth indicating the details of the payment, and together with the declaration and the covering letter, send a scanned copy of it to the tax office.

Specific situations

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

Incorrect reporting period

What to do if the error is contained in the code of the period for which the declaration was drawn up? The answer is unequivocal - it is necessary to notify the tax office of this error, and as soon as possible. Otherwise, you can get fines, and they can be imposed both on the organization (article 119 of the Tax Code of the Russian Federation) and on the official (15.5 of the Administrative Code of the Russian Federation).

Is it necessary in this case to submit a "revision"? This option is possible, although this may lead to misunderstanding on the part of the Federal Tax Service. They may simply not accept the document, since no primary declaration was submitted for the specified period. Or count the revised declaration as filed for the first time with a violation of the deadline, and then the organization may be fined under Article 119 of the Tax Code of the Russian Federation.

It is better to proceed as follows:

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

Most often, the FTS accepts such explanations and believes that the organization has reported without violations. But if, nevertheless, penalties follow, the organization has a chance to challenge it - in judicial practice there are examples when arbitrators decided such cases in favor of the taxpayer (Resolution of the Federal Antimonopoly Service of the North Caucasus District of 07/30/2009 on case No. A32-22251 / 2008- 12/190).

Late received documents

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

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

There was an overstatement of VAT deduction

A situation in which you should definitely submit a revised VAT return - when due to an error that crept in, the tax deduction was inflated... Indeed, as a result, there is an understatement of the tax amount, and this, as it was said at the beginning of the article, imposes on the organization the obligation to submit a "clarification". Sometimes this happens through the fault of the accountant - for example, he registered the same invoice twice or made a technical error when entering information into the accounting system. But this can also be the result of erroneous actions of the supplier's accounting department. Suppose the primary invoice received in the reporting quarter was subsequently corrected and dated to the next period.

Whichever fault was the reason for the overstatement of the deduction, the revised declaration will have to be submitted. But before that, you need to correct errors in the shopping book - draw up an additional sheet and enter the correct data into it. Information to be deleted must be recorded with the sign “ minus».

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

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

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

Receiving a revised invoice

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

In the opinion of the Federal Tax Service, such an invoice should be registered in the period in which its correct version was received. The deduction previously announced for it will have to be canceled, VAT recalculated, its amount and interest paid, and then a revised declaration must be submitted.

It should be noted that this position of the tax service does not find unequivocal support from the arbitrators- they make their decisions both in favor of the Federal Tax Service and in favor of taxpayers.

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

Changes to sections 8 and 9

Adjustment of the data of the book of purchases or sales for the previous period affecting the amount of tax is carried out in the sections of the revised declaration 8 and 9 .

For many accountants, it remains unclear such a moment: whether it is necessary to include in the "revision" of the section in full or it is enough to reflect only its revised part.

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

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

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

Thus, according to the clarifications of the tax authorities, reflect the changes in the sections 8 and 9 a refined declaration can be done in two ways:

The first way - the content of the section is entered into the declaration in full - not only corrected, but also correct data. Moreover, in the column " sign of relevance"Under the section," 0 ”, And Appendix 1 (additional sheet of the corresponding book) is not completed. This means that the entire specified section of the primary declaration should be considered incorrect, and instead use the data of a similar section of the revised declaration.
The second way is to issue only the corrected data of the sections. 8 and / or 9 across Annex 1... At the same time, in the sign of the relevance of the application, indicate “ 0 ", And denote the relevance of the section itself with the code" 1 ". Such an entry will mean that all other information in the corresponding section of the primary declaration, with the exception of those submitted as part of the "revised", is correct. We recommend using this particular method, since it complies with the Decree of the Government of the Russian Federation No. 1137, according to which changes must be made through additional lists.

We have covered some of the common mistakes that are found in VAT returns. As can be seen from the article, it is not always necessary for a taxpayer to submit an updated declaration, although in some cases this will still have to be done.

Find out how to submit an updated VAT return. If the error is not in the amount of VAT, it is possible not to correct the declaration, but to send explanations in response to a request. Otherwise, the specification is required.

Companies prepare revised VAT declarations according to special rules.

When is it mandatory to submit a revised VAT return?

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

According to the rules of the company, the sales book and the purchase book are corrected in additional sheets for the period of error (clauses 3, 11 of the Rules for maintaining the book of sales, clause 9 of the Rules for maintaining the purchase book, approved by the Government of the Russian Federation of December 26, 2011 No. 1137). Then, on the basis of additional sheets, the accounting program generates a revised declaration. Therefore, even if an overpayment appeared due to an error, it is safer not to correct it in the current declaration, but to draw up a revision. In what situations a clarification is required, you can look at the diagram.

When you need a VAT update

What methods can be used to submit a revised VAT return

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

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

Which method to choose depends on the type of error.

How to designate a revised VAT return

On the title page of the revision, fill in the "Correction number" field. For example, if you are submitting a revision for the reporting quarter for the first time, then you need to put the number 1, if the second time - 2, etc. Otherwise, inspectors may consider that the company has filed an initial declaration and demand a delay penalty.

In sections 8-12 of the declaration there is line 001 "Sign of the relevance of previously provided information". In the initial declaration of the company, it is not filled out. And if the company submits a revision, then in line 001 you must specify 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 of the primary declaration with the corrected one. If the company specifies 1, then the section data is up-to-date and does not need to be changed.

In the accounting program in line 001 of the specification, instead of the numbers 0 or 1, there may be their description. For example, instead of 1 - "previously provided information is relevant", 0 - "irrelevant". Select the option you want.

How to fix errors in the purchase ledger and sales ledger

If a company needs to correct errors in the sales ledger and the purchase ledger, the method that tax officials call "delta" at seminars is suitable. Its essence is that the company includes in the revision 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 revision. And the company does not send Section 8 itself to the inspection for the second time.

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

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

The delta method can be used, for example, if the company received a revised 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 must put 0. And in section 8 on the same line - 1.

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

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

The supplier found an error in the value of the goods and in November handed over the revised invoice to the company. The cost of the goods in the amended 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 purchase book supplementary sheet.

Then the accountant generated a revised declaration in the program. The composition of this reporting:

Appendix 1 to section 8, where line 001 contains the value 0.

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

The company is correcting an error in the sales ledger. 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 must specify the value 0. And in section 9 - 1.

The tax authorities will upload information from Appendix 1 to their database. And they will not replace the remaining indicators in sections 8 and 9.

Example
The company LLC "Supplier" by mistake twice registered the same invoice for the shipment of goods in the sales book for the third quarter. The company's accountant discovered this error in November.

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

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

In the revised declaration, the accountant included:

Title page, sections 1 and 3;

Sections 8 and 9, where line 001 is 1;

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

How to fix errors in the invoice journal

For resellers who have found an error in the invoice journal, the “replacement” method is suitable. It consists in the fact that the organization sends all the data from the accounting journal to the revision, and not only 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 to the revision. Section 11. Line 001 of Section 10 or 11 must be set to 0.

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

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

The accountant discovered that the accounting log for the third quarter indicated incorrect details of the invoice received from the consignor. The accountant corrected column 12 of part 1 and column 4 of part 2 of the invoice log. In order to send the correct indicators to the inspectorate, the accountant drew up an updated declaration. The accountant included the title page, sections 1, 3, 8, 9, 10 and 11. In sections 8 and 9, the accountant in line 001 indicated the value 1, 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 the sales book. Then the company does not form annex 1 to these sections (as in the case of the "delta" method). And on line 001 of section 8 or 9, you can specify the value 0. This means that the company completely replaces the sales ledger or purchase ledger, and not individual data in it.

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

How to fix errors in both the sales ledger or purchase ledger and the ledger

The combined method is suitable for an intermediary company that found errors in both the purchase or sales ledger and the invoice journal. The organization will correct the data from the sales ledger or the purchase ledger in an additional sheet, that is, in a "delta" way. And the company will correct the data of the accounting journal directly in it, that is, in a "replacement" way.

Example
Let's use the conditions of the previous example. Suppose that the company also mistakenly failed to issue an invoice for the advance received from the buyer in the third quarter. This prepayment came from the shipment of the goods by the company itself, not the principal. This means that the mistake in the sales book must be corrected.

The accountant issued an advance invoice and registered it in an additional sheet of the sales ledger for the third quarter. The revision should 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

The revised VAT return is a document that is submitted to the tax authorities in case the taxpayer made an error in tax calculations.

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The legislation provides for the submission of revised returns for all taxes, including VAT. This must be done according to the rules.

Legal grounds

This article says that it is the duty of the taxpayer to submit an updated declaration in case of errors in the calculations for the previous or current tax periods.

The revised VAT return is submitted to the same tax authority as the regular VAT return.

Such a declaration should contain only corrective data on VAT, there should be no previous calculations.

What could be the reasons

As already mentioned, the reason for filing an adjustment declaration may be errors in the accountant's calculations.

Some accountants submit a "revision" if the tax was additionally assessed or reduced during a tax audit.

You don't need to do this. In paragraph 1 of Art. 81 of the Tax Code of the Russian Federation clearly states that an adjustment declaration must be submitted if an error was discovered on its own.

The results of the audit are recorded in the materials that remain with the tax authorities. They independently reflect the revised data in the taxpayer's personal account card.

If a taxpayer submits a revised declaration, this will be a double reflection of the same indicators.

The procedure for filing a revised VAT return

The procedure for filing a revised VAT return is specified in Art. 81 of the Tax Code of the Russian Federation.

It is served when:

the amount of the recalculated tax is less than the value indicated in the already submitted tax return;
the recalculated VAT amount is greater than that indicated in the already submitted declaration.

Reduced amount payable

If a taxpayer submits a VAT return to reduce the amount of tax paid, then a desk audit will immediately follow. If a field check has not been carried out for a long time, then it may also take place.

If, during the audit, the tax authorities confirm the fact of the VAT reduction, then an overpayment will be formed on the taxpayer's personal account.

It can be returned to the current account of the taxpayer, or set off for VAT or other taxes.

In any case, the taxpayer will need to write an application addressed to the head of the tax office, either o or o.

VAT surcharge required

If you need to submit a "revision" for VAT with an increase in tax, and pay additional tax, then first you need to pay the amount of the underpayment, and then submit a declaration.

This procedure is necessary so that the tax authorities do not “cheat” the taxpayer with a fine for late tax non-payment.

If the taxpayer sees that the amount of the surcharge has reached the recipient, he can submit the declaration on the same day. But, as a rule, you need to take it on the next working day.

Often, tax authorities impose a fine on. For a clearer understanding, you can read this article.

However, if the taxpayer “managed” to pay both the fine and penalties before the desk audit, the fine can be challenged in court. If you didn't manage to, the fine must be paid as soon as possible.

When the correction is filed (deadline for submission)

Depending on when the calculation error was discovered, the deadline for submitting the revised VAT tax return also depends.

If a taxpayer has discovered an error for the current tax period, then he must submit a "revision" as soon as possible.

If the revised declaration is submitted before the expiration of the deadline for filing the VAT declaration for the current tax period, then the tax authorities "set off" the correction declaration. Only the error must be for the same tax period.

If the taxpayer submits a revised declaration after the deadline for submitting the VAT declaration, but before the deadline for its payment, then the tax authorities will not impose a fine or penalty on him.

The fact is that the taxpayer "corrected himself" before the tax inspectors discovered the error.

If the taxpayer submits a "clarification" when all the deadlines have already passed, he is subject to liability under Art. 122 - for late payment of tax.

However, in paragraph 4 of Art. 81 of the Tax Code of the Russian Federation lists cases when a taxpayer can avoid liability for a tax violation.

These are cases such as:

if the taxpayer discovered an error and paid the arrears with interest earlier than this fact was discovered by the tax authorities;
if, after submitting the revised declaration, an on-site or desk audit was carried out, during which the tax authorities did not find the error indicated by the taxpayer.

It is necessary to submit an adjustment declaration within the same period as provided for filing a declaration in this tax period - until the 20th day of the month that follows the end of the tax period, that is, a quarter.

Arbitrage practice

Judicial practice on filing a revised VAT return is ambiguous. In some cases, courts support tax officials, and in some cases, entrepreneurs.

If the tax authorities issue a fine on the revised VAT declaration for the unpaid amount of tax on time, then the taxpayer can challenge this decision in court if the payment of tax and penalties occurred earlier than the tax authorities learned about it.

If the taxpayer has not paid the penalty interest, it is not a tax offense. Almost all courts adhere to this opinion. However, some courts recognize as legitimate the imposition of a fine for non-payment of interest.

After all, they are an integral part of the exemption of the taxpayer from liability under Art. 122 of the Tax Code of the Russian Federation.

Also, the courts are definitely on the side of the business, if the tax authorities carry out several desk audits on the same revised declaration.

An exception to the rule is the submission of several declarations in a row marked "adjusted" for the same tax, for the same tax period.

Filling out an updated declaration

An updated return must be submitted in the same tax period in which the error was discovered.

In addition, there are some rules that must be followed when filing an adjustment return. How to fill out an adjustment declaration?

The revised declaration form looks exactly the same as the original declaration form. On the title page, in the line "correction number" you must put the number "1".

This means that the taxpayer is submitting a revised return for the first time. If there are more such declarations, then, accordingly, each one needs to put a serial number of the adjustment.

In the revised declaration, you need to indicate the correct values, you do not need to show the old ones.

The declaration must be accompanied by a cover letter and a copy of the payment document, which confirms the additional tax payment (if the reason for the adjustment was precisely this) and penalties on it.

What questions can there be

If an accountant submits a revised declaration for the first time, he may have some questions.

If submitted before the due date

If the revised tax return is filed before the expiration of filing the tax return for the current period, it is not considered a tax offense.

This means that the taxpayer discovered the error before the tax inspectors discovered it. This is stated in Art. 81 of the Tax Code of the Russian Federation.

What is the threat of filing an adjustment to the declaration (consequences)?

Submission of a revised declaration cannot do without consequences for the taxpayer. “Minimal” consequences are a desk review.

If the taxpayer discovered an error in the calculations, which led to an overestimation of the tax base, the tax authorities can appoint an on-site audit, especially if it has not been carried out for a long time.

If a corrective declaration for an increase is submitted, then the tax authorities will conduct only a desk audit.

What if the "clarification" is rented out during the in-house audit?

If the taxpayer submits a revised declaration to the tax office, when the office audit of the original declaration has not yet been completed and the act has not been drawn up (or has not yet been handed over to the taxpayer), then this can lead to certain consequences.

In this case, the tax authorities will interrupt the desk review of the original declaration and begin to check the revised one.

However, this situation is not possible for VAT. In this case, the tax authorities are obliged to complete the initial audit, issue an act to the taxpayer, and only after that begin a desk audit of the revised declaration.

Video: sanctions on the facts that led to the need to submit an updated declaration

The need for a VAT adjustment arises when the purchase or sale value changes. In these cases, correction invoices are issued. Adjustment of VAT in 1s 8.3 is executed as follows.

First, we will generate incoming and outgoing invoices, according to which we will make adjustments in the future.

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

Suppose that when buying a batch of 1000 or more items, the supplier provided a discount, as a result of which both the total cost and the VAT decreased. To reflect the decrease in value, on the basis of the incoming invoice No. 00BP-000003, we will generate No. 1 dated 01/23/2017 (Fig. 3)

On the "Products" page, you can specify a new price (Fig. 4). The amounts in the columns "Cost", "VAT", "Total" are calculated automatically.

Just like in the incoming invoice, in the correction document it is possible to register an invoice (Fig. 5). It is this invoice that will be corrected.

The correction 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 for decreasing the amount are filled in.

Now let's form and. Let's analyze both reports at once, since when the cost decreases, the corrective invoice should be included in the sales ledger, and the primary one - in the purchase ledger.

Let's generate a report "Purchase book" (Fig. 6). A line on the counterparty "Aquilon" appeared in it

Let's check the sales book (Fig. 7). In this report, an entry appeared on the adjustment invoice No. 1 dated January 23, 2017, created on the basis of invoice No. 123 dated January 16, 2017. That's right!

VAT adjustment for an increase

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

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We buy the same "Sprats" product, 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 operation type "Adjustment by agreement of the parties." As in the first case, such a document can be generated directly from the receipt invoice using the button "Create on the basis" (Fig. 9).

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

In this case, one cannot do without a routine operation - it is necessary to fill out and conduct the document "Formation of purchase book entries" (Fig. 11).

Let us remind you that in the original invoice No. 2 dated 01/17/2017 the checkbox “Reflect VAT in the purchase book ...” was selected, therefore the data of 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 (Figure 12).

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

Correction of implementation in 1C 8.3

Similar documents are generated when corrected. But in this case, when the selling value decreases, the adjustment invoices fall into the purchase book, and when the value increases, they enter the sales book.

Let's form two realizations and two adjustments for them.

In fig. 13 we see the adjustment of sales with a decrease in cost.

The form of the corrected invoice "issued" is the same as "received". It also filled in the details of increasing and decreasing the amount (Fig. 14).

Figure 15 shows a sales adjustment with an increase in value.

In Fig. 16 - an adjustment invoice generated on the basis of adjustment No. 00BP-000002 (cost increase).

Let's check which reports included the correction invoices issued with an increase and a decrease in value.

As expected, the increase in realizable value is reflected in the sales ledger (Figure 17). An adjustment invoice No. 3 dated January 27, 2017 for the counterparty Apollo appeared in this report.

As a rule, a revised VAT return is understood as a corrective VAT return. You must submit it to the Inspectorate of the Federal Tax Service if you found errors in the previously submitted declaration, or inaccurate or inaccurate information that led to an underestimation of the amount of tax payable (clause 1 of article 81 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated November 14, 2016 N ED-4- fifteen/ [email protected]). For example, they did not reflect in the reporting the operation for the sale of goods or took VAT deduction, which they did not have the right to accept.

Another case when you may need to submit a revision is when you receive a request from the tax authorities to provide explanations on the submitted declaration (clause 3 of article 88 of the Tax Code of the Russian Federation). If you think that the remarks of the regulatory authorities are fair and indeed a mistake was made, then you will need to submit an amendment to the VAT declaration to the inspection within 5 working days from the date of receipt of the request (clauses 3, 5 of the Letter of the Federal Tax Service of Russia dated 06.11.2015 N ED -4-15 / 19395). And if, in your opinion, all the information in the submitted declaration is indicated correctly, then you have the right to submit explanations to the IFTS without submitting a clarification.

It also happens that an organization that shipped goods for export does not have time to prepare documents justifying the application of the 0% rate in time (clause 9 of article 165 of the Tax Code of the Russian Federation). In such circumstances, she also needs to submit an updated declaration for the quarter in which the shipment of these goods took place.

Regardless of the reason for the submission, the organization must submit the revision to its inspectorate, where it is registered, and in the form in which the initial declaration was submitted (clause 5 of article 81 of the Tax Code of the Russian Federation, clause 2 of the Procedure for filling out a tax declaration for VAT, approved. By order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3 / [email protected], hereinafter - the Order of filling).

Penalty for Failure to Submit VAT Adjustment

If you received a request from the tax authorities to provide explanations and did not submit either the clarification or the explanations themselves, then you may be held accountable and fined in the amount of 5,000 rubles. And if such a violation is committed again within a calendar year, then the fine will be already 20,000 rubles. (Clause 1.2 of Article 129.1 of the Tax Code of the Russian Federation).

Situations when you do not need to submit a VAT revision

You will not have to submit an updated VAT return if:

inaccurate information, errors identified in the previously submitted declaration did not lead to an understatement of the amount of tax payable, or even led to its overpayment. In such a situation, the question of the expediency of submitting a revision is decided at the discretion of the taxpayer (clause 1 of article 81 of the Tax Code of the Russian Federation);
the tax authorities have already checked the VAT declaration and charged additional tax based on its results (