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When is an adjustment invoice prepared? For an adjustment invoice, mandatory details are defined that must be indicated in it.

For more than a year now, the concept of an adjustment invoice 1 has been in effect. Nevertheless, accountants continue to have questions about its application. Often, suppliers issue a correction invoice in the wrong situations or issue a correction document instead. Let's consider such cases.

An adjustment invoice is issued in addition to the “initial” invoice in the event of a change in the cost of previously shipped goods (services provided, work performed) 2 . It indicates the number and date of the “original” invoice, all its numerical indicators, as well as new data. After that, the difference (the amount of decrease or increase) is determined, which will be entered in the sales book or purchase book of the seller and buyer.

Price changes

What is meant by a change in the cost of goods (works, services)? The Tax Code specifies that a change in value can be associated both with a change in the price of a product and with a clarification of the quantity of goods shipped. A price change may occur, for example, if the supplier provides a discount for the buyer achieving certain conditions. True, for this to happen, it must clearly follow from the contract that the discount changes the price of the previously shipped goods. After all, there are different discounts. Obviously, a discount that does not change the price of the product should not result in the seller issuing an adjustment invoice.
It happens that at the time of drawing up the invoice, the seller does not yet know the final price of the product (work, service), and therefore calculations are first made at preliminary prices, calculated, for example, based on data from past periods. This situation arises, for example, in relation to the supply of electricity, payments for which are carried out at unregulated prices. When the supplier knows the final cost, he needs to issue an adjustment invoice 3 .
But in another, at first glance, seemingly similar situation, officials decided differently. The Ministry of Finance considered the issue when, at the time of export shipment of the goods, the price was not yet known, since it is determined by quotations published on the date of issue of the bill of lading. In this case, the exporter must indicate the planned price 4 in the invoice.
Officials explained that here an adjustment invoice is not prepared, and all changes to the invoice must be made through correction. The basis for this conclusion was the fact that in this situation the price does not change, since it is determined by quotes. The exporter is simply forced to set the target price, since at the time of shipment it is necessary to issue an invoice. The difference in the previous situation is that there the calculations are made first at preliminary prices, which are then changed to “final” (actual) prices, but here the price calculation is made once - based on quotes. That is, everything depends on the terms of the contract.

Shortage of goods

Another situation in which it is also necessary to resort to drawing up an adjustment invoice is when the goods arrive in one quantity, but the invoice indicates, for example, a larger quantity. It turns out that the actual data does not correspond to the document data.
If a discrepancy is established before the goods are accepted for accounting, then the buyer should capitalize the quantity of goods that was actually received, and not according to documents. Obviously, then the buyer should also deduct VAT in the amount corresponding to the accepted quantity. Of course, in this case the deduction will not correspond to the amount indicated on the invoice, but officials do not see anything illegal in this 5 . Please note that in this case, the buyer who receives the adjustment invoice from the seller will not record it in his sales ledger. Thus, there will be no need to restore VAT.
What to do if a shortage is discovered after the fact of capitalization? That is, the goods were previously accepted for accounting in larger quantities, and, accordingly, VAT was accepted for deduction in an inflated amount. In this case, the seller is also required to prepare a correction invoice. But the buyer must register it in his sales book, that is, the buyer will have the obligation to recover VAT.

Defect detection

It is also necessary to draw up adjustment invoices to the supplier if the buyer, upon acceptance of the cargo, discovers that part of the goods is damaged. Obviously, the buyer has every right to refuse to accept the defective part of the goods and, accordingly, not to accept it for accounting. As well as not deducting VAT on the defective part of the goods.
If the entire batch of goods turned out to be defective, and therefore the buyer refused to accept it, then the supplier should not issue an adjustment invoice. In this case, the buyer also does not issue an invoice when returning a defective product. Since the goods were not capitalized, this means that there is no reverse sale. The seller must reflect the VAT deduction based on the invoice that was issued by him upon shipment of the goods that turned out to be defective 6 .
Let's consider a situation where a defect was discovered by the buyer after it was posted and this “illiquid stock” is returned to the supplier. According to numerous explanations from officials, in this situation the supplier is also not obliged to draw up adjustment invoices 7 . However, when returning a defective product, the buyer will have to issue an invoice, since he has already received the goods. This means that when products are returned, reverse sales occur. This is precisely the conclusion that follows from the above letters from officials. However, if the buyer is not a VAT payer, for example, due to the use of a simplified taxation system, then he does not issue an invoice for the returned goods. Then the seller will have to draw up an adjustment invoice 8.
The supplier will also have to draw up an adjustment invoice in the case where the defective product is not returned but is disposed of by the buyer 9 .

Repeated price changes

It happens that the cost of goods changes more than once. A question arises with the preparation of adjustment invoices. Officials believe that when the cost of shipped goods (work performed, services rendered) changes again, the seller issues a new adjustment invoice, into which the relevant data from the previous adjustment invoice is transferred 10 .
Please note that you need to take the data not from the “original” invoice, but from the previous adjustment one. In this regard, we believe that in line 1b, which indicates the number and date of the invoice for which the adjustment invoice is drawn up, it is necessary to indicate the data of the previous adjustment invoice.
By the way, if by the time the adjustment invoice is drawn up, the details of the seller or buyer have changed, then the new data must be indicated in the document 11 . Additionally, you can specify previous data. This will not constitute a violation.

Corrective invoices

Finally, let's look at cases when an accountant should prepare corrective invoices. It is necessary to resort to issuing a corrective invoice in a situation where the accountant made a technical error, as a result of which the incorrect amount was included in the invoice 12. Or, for example, the supplier's accountant made a mistake in writing the address, name of the seller/buyer, etc. In case of an arithmetic error, a corrective invoice should also be drawn up 13.
In the event that an error in the invoice does not prevent the identification of the seller, buyer, name of goods (work, services), property rights, their value, as well as the tax rate and the amount of tax charged to the buyer, then new copies of invoices are not drawn up 14 .
Now let us explain what is meant by correction. Previously, corrections were made to invoices by crossing out incorrect figures and reflecting the correct data, indicating the date of correction, signatures and stamp of the supplier. Now, instead, you just need to create a new document. Moreover, the corrective invoice is not assigned a new number and date, but the number and date of the “primary” invoice are indicated. But at the same time, in the “correction” line (line 1a) the serial number of the correction and the date of the correction are indicated.
Please note that if an accountant needs to correct an invoice that was drawn up before January 22, 2012, then the corrections should be made according to the old rules 15.

Is it necessary to correct the “primary”?

Along with the issues of drawing up adjustment and correction invoices, accountants often have questions about correcting the “primary” invoices. After all, invoices are issued on the basis of a primary document (bill of lading, certificate of services rendered, certificate of work performed).
There were no official explanations from officials on this issue. But if we talk about corrective invoices, then it is obvious that the primary documentation should also be corrected, because there is an error. Some instructions for correcting the “primary” are contained in the Regulations on Documents and Document Flow in Accounting, approved by the USSR Ministry of Finance on July 29, 1983 No. 105 in agreement with the Central Statistical Office of the USSR. It says that errors in primary documents created manually (with the exception of cash and bank documents) are corrected as follows: the incorrect text or amounts are crossed out and the correct data is written above the crossed out. Crossing out is done with one line so that the correction can be read. In this case, the correction of an error in the primary document must be indicated by the inscription “corrected”, confirmed by the signature of the persons who signed the document, and the date of correction must be indicated.
But with regard to adjustment invoices, the opinions of independent experts differed. Some express the opinion that there is no need to make corrections to previously compiled primary documentation. The argument is this: accounting regulations do not provide for the ability to adjust primary accounting documents that were correctly drawn up at the time of the transaction. And in the above-mentioned Regulations we are talking about correcting an error, but here there is no need to talk about it.
True, if the delivery note indicates a quantity of goods different from that which was actually received by the buyer, we can say that the primary accounting document was compiled incorrectly and it contains indicators that do not correspond to reality. Corrections must be made to such a document to clarify quantitative indicators.
When the price changes, for example, due to a discount, the situation is ambiguous. There is definitely no mistake here, but we believe that it is still better for the supplier to make corrections to the source document. After all, if the price of a previously delivered product changes, we can say that the data in the “original” primary document does not correspond to reality, namely, the price indicated there is incorrect. If so, then the price needs to be corrected. How to do this? By making corrections to a previously issued document.
In practice, some companies issue a separate statement for the difference to the adjustment invoice. We would like to warn you that such actions are illegal, since accounting is carried out on the basis of primary documents used to document a business transaction. The appearance of a price difference is not a business transaction, so there is no need to document it with an additional document.

Footnotes:
1 post Government of the Russian Federation dated December 26, 2011 No. 1137 (hereinafter referred to as Resolution No. 1137)
2 paragraph 3 p. 3 art. 168 Tax Code of the Russian Federation
3 letter of the Ministry of Finance of Russia dated July 31, 2012 No. 03-07-09/95
4 letter of the Ministry of Finance of Russia dated December 1, 2011 No. 03-07-09/45
5 letter of the Ministry of Finance of Russia dated February 10, 2012 No. 03-07-09/05
6 letter of the Federal Tax Service of Russia dated April 11, 2012 No. ED-4-3/6103@
7 letters of the Ministry of Finance of Russia dated 08/10/2012 No. 03-07-11/280, dated 08/07/2012 No. 03-07-09/109, dated 03/02/2012 No. 03-07-09/17, dated 02/27/2012 No. 03- 07-09/11
8 letter of the Ministry of Finance of Russia dated July 3, 2012 No. 03-07-09/64
9 letter of the Ministry of Finance of Russia dated July 13, 2012 No. 03-07-09/66
10 letter of the Ministry of Finance of Russia dated 09/05/2012 No. 03-07-09/127
11 letter of the Ministry of Finance of Russia dated December 4, 2012 No. 03-07-08/264
12 letter of the Ministry of Finance of Russia dated April 13, 2012 No. 03-07-09/34
13 letters of the Ministry of Finance of Russia dated December 5, 2011 No. 03-07-09/46, dated November 30, 2011 No. 03-07-09/44
14 clause 7 of the Rules for filling out an invoice, approved. Resolution No. 1137
15 clause 2 of resolution No. 1137

The table and sample invoice will help you not to get confused in situations when the details may need correction and clarification of the invoice.

How to clarify invoice figures

Invoice details	Type of invoice	Comment
Invoice number ()	—	An error in the numbering of invoices does not prevent the buyer from claiming a VAT deduction ()
Invoice Date()	Corrected	If the supplier indicated an invoice date that does not fit within the established five-day period, controllers may refuse the buyer a deduction (). For example, the invoice should not be issued earlier than the delivery note
Data about the seller and buyer (lines , )	Corrected	The exception is minor defects that may not be corrected. These are typos in the company name: for example, if instead of capital letters there are lowercase letters or extra symbols (dashes, commas) are added. And also if the supplier indicated an inaccurate index (letters from the Ministry of Finance of Russia,)
Name and address of the shipper, consignee (lines , )	—	As a general rule, inaccuracies in the specified details are not critical. However, if this data clearly does not correspond to the actual terms of the transaction, it is safer to correct the invoice. For example, if the supplier is indicated as the shipper on the invoice, but in fact another company shipped the goods to the buyer. Otherwise, tax authorities may claim that the invoice data is unreliable. Then the buyer will have to defend the right to deduction in court ()
Payment order number and date ()	Corrected	Due to incorrect payment order details, tax authorities may have claims not only against the buyer, but also against the supplier. After all, inspectors check the numbers and dates of payment orders in invoices and when the supplier claims a deduction of VAT previously accrued on the prepayment received. To make sure that the seller shipped the goods exactly as an advance payment and, thus, received the right to deduct tax. Although the judges believe that an error in the supplier’s own invoice does not prevent VAT from being deducted ()
Currency name and code ()	Corrected	If the invoice contains an incorrect code or currency name, the buyer does not have the right to deduct VAT ()
Name of goods, works, services ()	Corrected	Tax authorities may deny a buyer a deduction due to errors that do not allow the name of the goods to be determined. This is directly stated in Article 169 of the Tax Code of the Russian Federation
Code and symbol of the unit of measurement (columns, )	—	Any shortcomings in these details are not significant. Tax authorities agree with this ()
Quantity, price of goods, cost excluding VAT, amount of VAT, cost of goods including tax (columns , )	Corrective or corrected	An adjustment invoice must be drawn up if the parties agreed to change the price or quantity of goods already shipped and recorded this in an additional agreement to the contract or other document. And corrected - if the supplier mistakenly indicated the wrong price or quantity of goods in the invoice ()
Excise tax amount ()	—	According to the rules, in this column you need to indicate “without excise tax.” But if the supplier puts a dash, it will not be an error (). If the goods are subject to excise taxes, the error in also should not affect the buyer’s right to deduct VAT, provided that the cost of the goods in is indicated correctly ().
Tax rate ()	Corrected	The error in this invoice detail is significant (). This is confirmed by officials ()
Data on the country of origin of goods and customs declaration (columns , )	Corrected	In practice, tax authorities often find fault with deductions if the supplier has not filled out columns and. Or if the seller indicated incorrect customs declaration numbers on the invoice. Of course, the buyer is not obliged to check the declaration details. But if the supplier has not filled out the specified fields for imported goods at all, it is better to ask him to correct the invoice

Let us remind you that a corrected invoice is issued in a standard form, but the number and date of correction are added. Corrective, including single, are issued according to a special form. And now more about correcting and clarifying the invoice.

Adjustment invoice

An adjustment invoice must be drawn up if your company changes the price or quantity of goods shipped by agreement with the buyer (Clause 3 of Article 168 of the Tax Code of the Russian Federation). Moreover, this change in the terms of the transaction must be recorded in the document. Such paper may be an additional agreement to the supply contract, a notice of a discount, or any similar document. Within five calendar days after any of the listed documents are completed, you will issue an adjustment invoice.

We list common situations in which the supplier needs to draw up an adjustment invoice.

The company provides the client with a retro discount. That is, it reduces the price of already shipped goods.

The buyer has identified a shortage or surplus, while he agrees to accept the actually shipped quantity of goods (letter of the Federal Tax Service of Russia dated March 12, 2012 No. ED-4-3/4100@).

When accepting goods, the client identified defective products on the general system(letter of the Federal Tax Service of Russia dated July 5, 2012 No. AS-4-3/11044@). That is, the buyer returns goods that he has not yet registered on account 41.

If the buyer refuses the products that he accepted for registration, then when returning them he must issue the seller a regular shipping invoice. So in this case, the supplier does not need to issue an adjustment invoice. The same is true for the situation when the buyer returns a quality product (as a rule, this is done after the product is accepted for accounting).

The company returns the goods to the supplier in a simplified manner. In this situation, the supplier needs to draw up an adjustment invoice regardless of whether the buyer has accepted the goods for accounting.

Let us add that above we talked about the situation when the buyer returns part of the delivered products to the supplier. If the customer returns the entire shipment of goods, there is no need to issue an adjustment invoice. The supplier declares VAT deduction from the cost of returned goods on the basis of a shipment invoice, which must be registered in the purchase book (letter of the Federal Tax Service of Russia dated May 14, 2013 No. ED-4-3/8562@).

The company supplies goods at a preliminary price. Then the parties determine the final cost of sales in the price agreement act (letter of the Ministry of Finance of Russia dated January 31, 2013 No. 03-07-09/1894).

Corrected invoice

So, an adjustment invoice must be drawn up if this document was originally drawn up correctly. But then the parties changed the terms of the transaction regarding the price or quantity of goods. And the indicators had to be clarified.

The supplier issues a corrected invoice to the buyer if incorrect data was mistakenly indicated in the original document.

By the way, you can issue a corrected document not only for the shipping invoice, but also for any other invoice - advance, adjustment, or single adjustment, if there were errors.

Example 1.
How to determine which invoice to issue to the buyer - an adjustment or a corrected one

LLC "Supplier" entered into an agreement with the buyer for the supply of sweets at a price of 155 rubles. per kg. In the shipping invoice, the LLC accountant erroneously indicated the price of 135 rubles. per kg. In this regard, the accountant needs to issue a corrected invoice for shipment to the counterparty and indicate in it the price of goods of 155 rubles.

Let's change the conditions of the example. Let’s assume that the accountant of Supplier LLC recorded the correct price of the goods in the invoice, but after they were shipped, they agreed with the counterparty on a discount of 5 percent.

In this case, the accountant will issue the buyer an adjustment invoice, in which he will reduce the price of the goods by 7.75 rubles.

The supplier does not correct the invoice

Single adjustment invoice

What are the differences between an adjustment invoice and a single adjustment invoice? The first of them is tied to one shipping document. And a single adjustment invoice can be issued to several primary invoices at once.

The company has the right to determine itself which of the two options to choose for one or another buyer. This can be explicitly provided for in the company's accounting policies. Then the tax authorities will not have questions about why the company issues regular adjustment invoices to some clients and consolidated invoices to others.

Example 2.
In what situation can a supplier issue a single adjustment invoice?

Seller LLC shipped seven consignments of goods to the buyer during the quarter. For each shipment, the accountant prepared a separate shipping invoice. At the end of the quarter, the LLC provided this client with a retro discount on goods shipped during this period. In this case, the accountant can issue seven adjustment invoices for each shipping document. Or draw up a single adjustment invoice and reflect in it all the goods for which the buyer was given a discount.

Of course, with retro discounts, it is more convenient for the supplier to fill out a consolidated invoice in order to clarify the price of goods for several shipments at once. You can create a single invoice using the same form as a regular adjustment invoice. Only in line 1b indicate the details of not one shipping invoice, but several.

First. Negative figures cannot be indicated on an adjustment invoice. Now this follows directly from the Tax Code of the Russian Federation (clause 5.2 of Article 169).

Second. If the cost of goods increases, the seller does not need to adjust the calculation of VAT for the quarter of shipment and pay additional penalties (letter of the Ministry of Finance of Russia dated May 14, 2013 No. 03-07-11/16590). After all, the supplier now charges tax on the difference in the cost of goods in the current period (

Price changes

Shortage of goods

Defect detection

Repeated price changes

Corrective invoices

Is it necessary to correct the “primary”?

An adjustment invoice is an independent document that is created in addition to the original form when the VAT base changes. According to Federal Law No. 245-F3 of July 19, 2011, sellers are required to display it when there are changes in the price or volume of an earlier supply of goods, provision of service, performance of work or granting rights to property (clause 3, clause 3, article 168 of the Tax Code of the Russian Federation) .

A corrected, or corrective, invoice is a newly compiled version of the primary document in which serious errors were discovered that do not allow the tax service to determine the buyer, seller, type of product or service, their price, as well as the tax rate and the total amount of VAT (p 7 Rules for filling out an invoice, approved by Decree of the Government of the Russian Federation No. 1137 of December 26, 2011).

When is the document related to the adjustment issued?

The seller undertakes to issue an adjustment form in the following situations:

When prices for products, services or work change. For example, if the price has decreased due to a decision to provide a discount to the buyer, which was made after the invoice was issued. Or vice versa - the tariff has increased when the cost is based on regulated prices. Fluctuation is also possible in agreements containing preliminary prices with the option of further clarification.
In the case of specifying the quantity of goods supplied upon detection of defective products, mismatches, underdeliveries or surpluses that were not discussed in the contract.
With simultaneous changes in supply volumes and tariff schedules.

For more details about when an adjustment invoice is needed and how to issue it correctly, read.

Important! The legislation indicates the need for mutual agreement of the parties with the changes that have occurred (clause 3 of Article 168 of the Tax Code of the Russian Federation). This must be confirmed by primary documentation - contracts and agreements.

If the counterparties to the transaction have reached a consensus on the necessary adjustments, an invoice is created strictly within 5 working days from the moment the agreement is verified (clause 10 of Article 172 of the Tax Code of the Russian Federation). You can also issue a generalized adjustment invoice for several shipments of one product at an identical price (Article 169 of the Tax Code of the Russian Federation).

The form is created in two copies - for the supplier and the buyer. They must be drawn up in accordance with Appendix No. 2 to the Decree of the Government of the Russian Federation No. 1137 of December 26, 2011 (as amended by Decree of the Government of the Russian Federation No. 981 of August 19, 2017).

If the enterprise chose to develop its own document, it is necessary to make sure that it contains all the points specified in clause 5.2 and clause 6 of Art. 169 of the Tax Code of the Russian Federation, - otherwise, presenting the tax difference for withholding will be impossible.

The adjustment invoice is certified by the head and chief accountant of the company(or their representatives who perform similar actions on the basis of a power of attorney). An individual entrepreneur personally signs the document, indicating the details of the state registration certificate (clause 6 of Article 169 of the Tax Code of the Russian Federation).

For more information about in what cases an adjustment invoice is issued and how it is correctly issued, read.

When is the corrected invoice issued?

The concept of a corrected invoice is enshrined in Decree of the Government of the Russian Federation No. 1137 of December 26, 2011. This is a new independent document, which is issued on a separate form if there are errors that prevent the identification of key data from the original one, in the following cases:

Reference. If the error in the invoice is insignificant and does not interfere with the recognition of the parties to the transaction, types of products, works or services, as well as the currency, rate and final amount of tax, then the right to deduct tax liabilities is retained (clause 2, clause 2, article 169 of the Tax Code RF).

These minor inaccuracies include:

Numbering errors.
Typos in the name of the organization (capital letters instead of lowercase letters, extra hyphens and commas).
Inaccurate postal code.
Incorrect definition of the code and symbol of units of measurement.

There is no more comprehensive list of imperfections in invoices in the legislation.

To draw up an amended form, counterparties do not need to enter into an additional agreement. It is issued in two copies in accordance with clause 7 of the Rules for filling out invoices, approved by Government Decree No. 1137.

The number and date in line 1 are transferred from the primary document, the correct columns remain unchanged, instead of erroneous data, the correct ones are written down, and in a special line 1a the number and date of the corrections are noted.

It is important to note that the preparation of such a document is possible not only for a regular shipping form, but also for an advance, adjustment and combined adjustment invoice (including several changeable forms).

The corrected copy is signed by the director and chief accountant of the company or directly to the individual entrepreneur.

Just a note. The deadlines for issuing a corrected invoice are not defined in the legislation of the Russian Federation.

How does one document differ from another?

If incorrect information is found in the invoice, accounting employees may have doubts about whether an adjustment or correction is needed, or which document to issue. Key features that will help you make your choice are presented in Table 1.

Table 1 - What is the difference between a corrected and corrected invoice?

Thus, adjustment and corrected invoices are different concepts from the perspective of changes in VAT obligations. Knowing their differences and competent use of documents will allow the enterprise to avoid conflicts with inspection authorities by eliminating all critical inconsistencies in a timely manner.

	Adjustment invoice	Corrected invoice
The main reasons for issuing the form	Changes in tariffs, prices and supply volumes (discounts, retro discounts, shortages or surpluses of goods, defects).	Arithmetically incorrect calculations, technical errors, typos in the Taxpayer Identification Number, names of goods and services, parties to the transaction, tax rate and amount.
Mandatory agreement between counterparties	Exhibition occurs only after the buyer’s documented written consent, which is confirmed by the relevant agreement.	There is no need for confirmation from the buyer.
Deadlines	No later than 5 calendar days after the conclusion of the agreement on changes.	Strict deadlines are not defined. The right to issue is retained for a period of 3 years, during which time VAT can be deducted.
Regulatory act regulating the registration	Appendix No. 2 to the Decree of the Government of the Russian Federation No. 1137 of December 26, 2011.	Clause 7 of the Rules for filling out invoices, clause 6 of the Rules for filling out adjustment invoices.
Type of form	Special format for adjustment invoice.	Regular invoice form.
Number and date	There is no need for separate numbering - the number is assigned according to the standard sequence of serial numbers.	The number and date of the primary document are indicated.
Filling out the column	From the original form, the name (column 1) and units of measurement (column 2) of those goods, works or services for which there has been a change in volumes or prices are transferred to the adjustment form. Next, the changed data and the difference between the new and primary indicators are entered into the appropriate paragraphs.	A new copy is issued: in line 1 it contains the number and date of the original one, and in paragraph 1a - the serial number and the number of corrections made. The remaining fields remain unchanged.

As follows from the provisions of Article 168 of the Tax Code, the seller of goods, works or services, if he applies the general taxation system and is a VAT payer, is obliged to issue invoices in the name of his buyer for goods shipped, work performed or services rendered. A similar obligation arises when receiving an advance payment - full or partial - for upcoming deliveries. In both cases, a 5-day period is given for issuing the document.

At the same time, anything can happen in business, and the shipped goods may be partially not accepted by the buyer, the total volume of work or services is reduced at the time of their acceptance, and the payer may request the advance received back, for example, by refusing the transaction. In this case, the originally executed document will lose its relevance, since it will simply contain incorrect data. An adjustment invoice will be a kind of replacement for it. Its design, as well as the reflection of this situation in accounting, will be discussed in our article.

Adjustment invoice for decrease or increase

The Tax Code provides for four cases where an obligation arises when it is necessary to issue an adjustment invoice from the seller. This is a change in the price of goods, works or services specified in the original document, a change in their quantity, simultaneous adjustments in both price and quantity, or the return of part of the goods from a buyer who is not a VAT payer.

If such changes occurred within 5 days from the date of initial shipment, and the original invoice has not yet been issued, then there is no need to issue a CSF. You can reflect the agreed changes in a regular invoice, because the deadline for its execution has not yet been violated. If, after shipment, a more impressive period of time has passed, and the buyer has already received all the required paperwork for the transaction, then paragraph 3 of the same Article 168 of the Tax Code prescribes issuing an adjustment invoice also within 5 days from the date of execution of the primary documentation on the basis of which the data changes are happening. The calculation is made from the date of registration, for example, of a new invoice or an additional agreement that changes the volume or cost of work, or provides a discount.

An adjustment invoice is not a document replacing the original invoice. This is a kind of annex to it, which reflects only changes. Its form, like the form of a regular document, was approved by Decree of the Government of the Russian Federation of the Government of the Russian Federation of December 26, 2011 No. 1137.

The CSF is also drawn up in two copies - for the seller and for the buyer. Indicate in detail the data for each transferred item of goods, works or services, the price or quantity of which has been changed. Moreover, the data is indicated in the context of changes, that is, the previous information about the cost or quantity is recorded, and its new, current version. The cost of goods, works or services, as well as the amount of tax on them before and after the changes agreed upon by the parties to the transaction, are separately summed up.

The seller has the right to make a consolidated adjustment, that is, to combine in one invoice data on changed items from different documents, if initially these items were billed at the same price, and changes to them occurred either in terms of quantity or at the same price. same delta in price.

Where is the adjustment invoice reflected for a decrease and an increase?

Issuing an adjustment invoice does not lead to the need to clarify an already filed VAT return, regardless of the tax period - in this case, the quarter in which the relevant changes were agreed upon.

The supplier's sales book does not reflect the adjustment invoice for the reduction. In this case, if there is a decrease in the total amount of the sale and the tax on it, then the CSF is reflected in the seller’s purchase book in the period in which the adjustment document was drawn up. On this basis, the right to deduct VAT arises. Conversely, if the totals of the original invoice have been increased, then an additional entry is made in the sales ledger and tax must be paid additionally.

For the second party to the transaction, the situation is exactly the opposite. An adjustment invoice for a reduction from the buyer is reflected in the sales book; as a result, the amount of tax previously accepted for deduction must be restored. If the transaction price has increased, this is recorded in the purchase book and the buyer is entitled to an additional deduction. Both entries are also made in the quarter in which the supplier issued an adjustment invoice for a decrease or increase.

It is also worth noting that in cases where the seller or buyer has the right to deduct VAT, it is not necessary to realize it exactly in the quarter in which the adjustment invoice was issued. Such deductions can be applied within three years from the date of drawing up such a document (Clause 10, Article 172 of the Tax Code of the Russian Federation), and without reference to the time of initial shipment.

How to reflect an adjustment invoice for a decrease in accounting

A change in the amount of tax billed upon initial shipment will entail the need for adjustments, including in accounting.

We will not dwell on situations with an increase in the sales amount: this is, in general, a standard situation in which, on the date of drawing up the adjustment invoice, the seller makes additional entries for the accrued VAT, and the buyer – for the deductible VAT.

In this case, it is worth dwelling on the question of how to carry out an adjustment invoice for a reduction. If the total amounts in the FSC turn out to be less than the initial ones, then the entries previously recorded in the accounting records must also be adjusted.

In this case, the seller will record the following entries in his accounting:

REVERSE Debit 62 - Credit 90.1 - sales revenue is reduced by the agreed difference in the cost of goods, work or services;
REVERSE Debit 90.3 - Credit 68 - accepted for deduction of VAT in the amount of the difference between the original and adjustment invoices

The buyer, after receiving the adjustment invoice for the reduction, will have the following postings:

REVERSE Debit 20 - Credit 60 - the amount of debt to the supplier has been reduced;
REVERSE Debit 19 - Credit 60 - reflects the difference in VAT on the original and adjustment invoices;
Debit 19 - Credit 68 – the amount of the difference previously accepted for VAT deduction was restored.

Adjustment invoice and income tax

VAT payers, as is known, apply the general taxation system, and, therefore, are also payers of income tax (if we are talking, of course, about organizations). A change in the price of a product or its quantity also leads to a change in the tax base for this tax, which in most cases is determined on the basis of shipment, and is also calculated by companies on a quarterly basis.

Such changes, however, are reflected in tax accounting not according to the compiled adjustment invoice, but on the basis of new data in primary documents - invoices or acts. As for the date of making such amendments, here again the period in which documents with a new agreed price or with a quantitative change that led to an adjustment to the final value were issued plays a role. If the tax base for previous periods was determined on the basis of originally issued invoices or acts, then it is considered that it was calculated correctly. There is no need to recalculate past tax payments or file an amended return. All changes should be taken into account in the current period on the basis of primary scientific documents (letter of the Ministry of Finance of Russia dated June 29, 2010 No. 03-07-03/110. At the same time, based on the norms of Articles 54 and 81 of the Tax Code in such situations, the taxpayer has the right to adjust earlier submitted an income tax return voluntarily. Of course, in this case he will also have to revise the amount of tax paid.

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