Court verdict: Suppliers may not issue invoices. The counterparty does not issue an invoice

How can a taxpayer make corrections if, after submitting VAT reports, he discovered that he did not reflect the sale of goods (work, services) and did not make an entry in the sales book.

According to paragraph 1 of Art. 81 of the Tax Code of the Russian Federation, a taxpayer who discovers errors in the declaration submitted to the tax authority is obliged to submit an updated tax return if these errors led to an understatement of the amount of tax payable.

In accordance with the Rules for maintaining a sales book, approved. by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, and clarifications of the Federal Tax Service of Russia, additional sheets of the sales book for the corresponding tax period are used to make corrections in the sales books of previous tax periods (letter of the Federal Tax Service of Russia dated September 6, 2006 No. MM-6-03/896@) . The data from such additional sheets is used to make changes to the VAT return.

To draw up an updated declaration in “1C: Accounting 8”, the regulated report “VAT Declaration” is intended.

We will consider drawing up an updated declaration using the following example.

Example

The organization TF Mega LLC, which applies the general taxation system, on October 27, 2015, after submitting a VAT tax return for the 3rd quarter of 2015, discovered that an operation for the provision of advertising services was erroneously not reflected on September 29, 2015, and, therefore, an illegally missing registration entry in the sales book for the 3rd quarter of 2015.

The organization decided to make corrections to the accounting and tax records, as well as submit an updated VAT return for the 3rd quarter of 2015.

1. Correction of accounting and tax data

According to paragraph. 5 Accounting Regulations “Correcting Errors in Accounting and Reporting” (PBU 22/2010), approved by Order of the Ministry of Finance of Russia dated June 28, 2010 No. 63n, an error in the reporting year identified before the end of this year is corrected by entries in the relevant accounts of the accounting accounting in the month of the reporting year in which the error was identified.

If errors are detected in the submitted tax return that lead to an underestimation of the amount of tax payable, the taxpayer is obliged to submit an updated tax return to the tax authority (clause 1 of Article 81 of the Tax Code of the Russian Federation). If errors (distortions) are detected in the calculation of the tax base relating to previous tax (reporting) periods in the current tax (reporting) period, the tax base and tax amount are recalculated for the period in which these errors (distortions) were made (clause 1 Article 54 of the Tax Code of the Russian Federation).

According to paragraph. 3 Rules for maintaining a sales book, approved. by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 (hereinafter referred to as Resolution No. 1137), if it is necessary to make changes to the sales book after the end of the current tax period, the invoice is registered in an additional sheet of the sales book. Despite the fact that the norm of Resolution No. 1137 is aimed at clarifying the sales book caused by making corrections to invoices, the Federal Tax Service of Russia confirms that this procedure also applies if the taxpayer-seller discovers in the current period that invoices have not been registered in the book sales for past tax periods (letter from the Federal Tax Service of Russia dated 09/06/2006 No. MM-6-03/896@). The data from such additional sheets is used to make changes to the VAT tax return (clause 5 of the Rules for filling out an additional sheet of the sales book).

Correction of an error related to the failure to reflect in accounting and tax accounting the fact of providing an advertising service to the buyer of Clothes and Shoes LLC (operations: 1.1 “Accounting for revenue from the provision of a service”; 1.2 “Calculation of VAT on a service provided”) is carried out in the program using document "Sales (act, invoice)" with the type of operation "Services (act)" (section - Sales, subsection - Sales, hyperlink - Implementation (acts, invoices)) (Fig. 1).

In the header of the document, in the “from” field, the date the error was corrected is indicated, i.e. October 27, 2015

Rice. 1

After posting the document, the following accounting entries are entered into the accounting register (Fig. 2):

by debit of the account 62.01 and account credit 90.01.1 - the cost of the advertising service provided, including VAT;

by debit of the account 90.03 and account credit 68.02 - the amount of accrued VAT.

Rice. 2

When posting the document “Sales (deed, invoice)” with the date of correction of the error, in order to correctly reflect the transaction for the provision of services for profit tax purposes, it is advisable to make manual adjustments to the relevant indicators WELL(“Amount Dt”, “Amount Kt”).

The corresponding entry about the cost of the advertising service provided is also entered into the “Sales of Services” register (Fig. 3).

Rice. 3

A record with the type of movement “Receipt” is entered into the “VAT Sales” register for the sales book, reflecting the accrual of VAT at a rate of 18% (Fig. 4). In this case, as a result of such automatic filling of the register, an entry will be made in the sales book for the 4th quarter of 2015.

Rice. 4

Since the transaction for the provision of advertising services must be taken into account in the period of provision of the service, i.e. in the 3rd quarter of 2015, then you need to use manual adjustment to make changes to the “VAT Sales” register entries, for which you should check the box for the value “Manual adjustment (allows editing of document movements)” and set the following values in the tabular section:

· in the column “Recording an additional sheet” - Yes;

· in the column "Adjusted period" - any date related to the 3rd quarter of 2015, for example, 30.09.2015 (Fig. 5).

Rice. 5

An invoice for the advertising service provided is created (operation 1.3 “Issuing an invoice for the service provided”) by clicking on the button Issue an invoice at the bottom of the document “Implementation (act, invoice)” (Fig. 1). In this case, the document “Invoice issued” is automatically created (Fig. 6), and a hyperlink to the created invoice appears in the form of the basis document.

In the document "Invoice issued", which can be opened via a hyperlink, all fields are filled in automatically based on the data in the document "Sales (deed, invoice)". Therefore, in the line with the details of the invoice “from” and in the line “Issued (transferred to the counterparty)” the date of the document “Sales (deed, invoice)” will be indicated, i.e. 10/27/2015.

Since the service was actually provided on September 29, 2015, the invoice was issued on October 27, 2015, i.e. beyond five calendar days is certainly a violation of the requirement. 3 tbsp. 168 Tax Code of the Russian Federation.

However, this violation does not lead to the imposition of any tax sanctions on the seller and does not serve as an obstacle to the buyer exercising the right to a tax deduction in accordance with art. 2 tbsp. 169 of the Tax Code of the Russian Federation.

Since 01/01/2015, taxpayers who are not intermediaries acting on their own behalf (forwarders, developers) do not keep a log of received and issued invoices, therefore in the document “Invoice issued” in the line “Amount:” it is indicated , that the amounts to be recorded in the journal ("of which in the journal:") are equal to zero.

Rice. 6

ATTENTION! If in the accounting system in a timely manner, on September 29, 2015, the documents “Sales (act, invoice)” and “Invoice issued” were already created, but due to an error, these documents remained not posted, then the taxpayer will have to independently, based on professional judgments, decide on what date to post previously created documents, i.e. whether to change the date of the document “Sales (act, invoice)” from 09.29.2015 to 10.27.2015 before conducting it. It is necessary to take into account that if the buyer has already been issued an invoice with the date 09.29.2015, then in the document “Invoice issued” the date of issue should not be changed to 10.27.2015. Otherwise, the registration entry in the seller’s sales book will not correspond to the registration entry in the buyer’s purchase book, which will lead to a discrepancy in the indicators of sections 8 and 9 of the counterparties’ tax returns.

As a result of posting the document “Invoice issued”, an entry is made in the information register “Invoice Log” (Fig. 7). Register entries "Invoice Log" are used to store the necessary information about the issued invoice.

Rice. 7

Using a button Seal In the accounting system document “Invoice issued” (Fig. 6), you can view the form of the invoice, as well as print it (Fig. 8).

Rice. 8

Rice. 9

The updated VAT tax return for the 3rd quarter of 2015 (operation 1.4 "Formation of an updated VAT return for the 3rd quarter of 2015") will include the same sections as the primary declaration (clause 2 of the Procedure for filling out the tax return). VAT declaration, approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@).

In this case, the title page of the declaration will indicate the correction number “1” and the signature date “10/27/2015” (Fig. 10).

Rice. 10

In section 3 of the updated tax return, line 010 will reflect the tax base and the amount of calculated tax, including the operation of providing advertising services (Fig. 11).

Rice. eleven

In addition, the updated declaration will additionally contain Appendix 1 to Section 9, which will reflect information from the additional sheet of the sales book (Fig. 12). Since there was no such information in the primary declaration, a mark will be placed in the line “Previously submitted information” Not of current interest, which corresponds to the relevance indicator “0” and means that this information under Section 9 was not provided in the previously submitted declaration (clause 48.2 of the Procedure for filling out a VAT tax return).

Question to the auditor

The organization filed a VAT return with the amount of tax to be refunded. Deductions are documented: there are invoices from the counterparty, signed by both parties, certificates of work performed, etc. However, during the inspection, the inspection considered that the deductions were illegal, since they were not reflected in the sales book of the supplier who issued the invoices. Is the position of the tax authority legal?

According to the rules of the Tax Code of the Russian Federation, a taxpayer has the right to claim a VAT deduction while simultaneously meeting the following conditions (clauses 1, 2 of Article 171, clause 1 of Article 172 of the Tax Code of the Russian Federation):

goods (work, services) are accepted for accounting;
there is a properly executed invoice;
goods (works, services) are intended for use in activities subject to VAT.

Thus, the Tax Code of the Russian Federation does not make the right to deduct VAT dependent on the transfer of VAT to the budget by the taxpayer’s counterparties or on the correctness of the counterparties maintaining the relevant VAT accounting registers (including sales books).

In practice, local tax authorities often deny tax deductions due to discrepancies between the taxpayer's purchase book and the supplier's sales book.

The fact is that during desk audits the inspectorate determines the reality of business operations. If any discrepancies are identified (for example, between the indicators of the taxpayer’s declaration and the declaration of his counterparty), the inspectorate will issue a request to the taxpayer-buyer to provide explanations. The buyer needs to answer it, confirming the reality of the transaction. For more details about the requirement, see.

Having received a response from the taxpayer, the tax authority will request supporting documents from the counterparty.

The tax authority must examine all submitted documents as part of desk control. If the inspection comes to the conclusion that VAT deductions are unfounded, this will be recorded in the act drawn up based on the results of the inspection (clause 5 of Article 88, paragraph 2 of clause 1 of Article 100 of the Tax Code of the Russian Federation).

Thus, deductions are not automatically withdrawn if the data in the buyer’s purchase book does not match the data in the supplier’s sales book.

Please note that the tax authority’s refusal to deduct can be appealed in court. Arbitration practice is developing in favor of taxpayers. The courts indicate that the deduction of VAT by the buyer does not depend on the actions of his counterparties. In particular, from the registration by the supplier of the invoice issued to the buyer in the sales book. The sales book is not the basis for claiming VAT for deduction (see resolutions of the Federal Antimonopoly Service of the Moscow District dated 10/03/2012 No. A40-12936/12-115-31, Federal Antimonopoly Service of the Volga Region dated September 13, 2011 No. A65-27977/2010).

Question to the auditor

goods (work, services) are accepted for accounting;
there is a properly executed invoice;
goods (works, services) are intended for use in activities subject to VAT.

In practice, local tax authorities often deny tax deductions due to discrepancies between the taxpayer's purchase book and the supplier's sales book.

Having received a response from the taxpayer, the tax authority will request supporting documents from the counterparty.

Thus, deductions are not automatically withdrawn if the data in the buyer’s purchase book does not match the data in the supplier’s sales book.

How to cancel an invoice? This question arises when an invoice to a counterparty is issued in error or requires replacement. We will tell you in our article what you need to do in such situations to avoid tax consequences and not let your counterparties down.

Canceled and zero invoice - what's the difference?

A zero invoice can be issued by merchants if they do not apply VAT (for example, “simplified”), at the request of the counterparty. However, the Tax Code does not provide for the obligation to issue zero invoices for them.

The difference between nil and canceled invoices is the tax implications. So, if you register a zero invoice in the book of purchases or sales, there will be no consequences for the merchant; in the case of a canceled invoice, not everything is so simple...

Why cancel an invoice?

Everyone makes mistakes, so errors in work sometimes occur. An absent-minded accountant may issue an invoice to the wrong buyer or make a mistake in his details. In any case, errors need to be corrected, but this is not always done in the same way.

For example, the original invoice contains information that does not correspond to reality, and this requires adjustments. The question immediately arises: how to cancel an invoice and are there other ways to correct it?

Cases when cancellation can be avoided, although the original invoice requires adjustments, are listed in clause 5.2 of Art. 169 of the Tax Code of the Russian Federation. This happens, for example, when the cost of goods (work, services) changes due to an adjustment in their price or quantity.

In this case, there are no questions about how to cancel the invoice, since the change in the tax obligations of the buyer and seller will be reflected in the books of purchases and sales based on the adjustment invoice. It is important to remember that it does not replace the original invoice, but only makes adjustments to it, that is, the existence of an adjustment invoice is possible only together with the original one.

Read about the position of the Ministry of Finance on the issue of using adjustment invoices in the material .

There are few cases when you have to cancel the original invoice: if the seller issued a shipping invoice in error or made errors in the details that are significant for deducting VAT - in both cases, one of the parties will need to cancel the original invoice. Let's talk now about how to do this correctly.

Let's consider an example: Romashka LLC issued an invoice for shipment to Vasilek LLC in August and reflected it in the sales book for the 3rd quarter, and the next day it turned out that the goods were actually shipped to Kolosok LLC and The manager of this company did not immediately notice the error in the invoice received.

This circumstance did not in any way affect the final amount of tax in the sales book of Romashka LLC. All that was required was to issue a new invoice for Kolosok LLC and register it in the sales book and cancel the erroneous one.

To do this, the accountant of Romashka LLC once again reflected the data of the invoice erroneously issued to Vasilek LLC in the sales book (column 13a-19) with a minus sign (clause 3 of the rules for filling out an additional sheet of the sales book), and the invoice reflected the invoice to Kolosok LLC in the usual manner.

IMPORTANT! The procedure for registering invoices and actions for filling out sales books and purchase books (as well as additional sheets to them) are specified in the rules for maintaining purchase books and sales books, approved. Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 on the forms and rules for filling out documents for VAT calculations.

If the erroneous invoice was discovered after the end of the third quarter, the accountant of Romashka LLC would have to draw up an additional sheet of the sales book and register the erroneously issued invoice in it (with a minus sign), then reflect the invoice addressed to LLC " Spikelet" for the same amount (clause 3 of the rules for filling out the sales book). At the same time, the total sales amounts of Romashka LLC would remain unchanged and the need for an updated declaration would not arise (clause 1 of Article 81 of the Tax Code of the Russian Federation, clause 2 of Appendix 2 to the order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ 558@). However, in the situation under consideration, the data presented by Romashka LLC in Appendix 9 to the VAT return for the 3rd quarter will be incorrect and the tax authorities, if an error is discovered, will require an explanation (clause 3 of Article 88 of the Tax Code of the Russian Federation). You can prevent the tax authorities’ request by generating an updated VAT return for the 3rd quarter, adding Appendix 1 to Section 9 “Information from additional sheets of the sales book.”

For more information, see the material “How to submit an electronic book of purchases and sales for tax purposes in 2017-2018?” .

If the accountant of Romashka LLC forgot to reflect the invoice issued to Kolosok LLC in the sales book, and managed to cancel the invoice addressed to Vasilek LLC, he would have to submit an amendment, since this would underestimate the final sales ( clause 1 of article 81 of the Tax Code, clause 5 of the rules for filling out the additional sheet of the sales book, letter of the Federal Tax Service dated November 5, 2014 No. GD-4-3/22685@).

Cancellation of an invoice by the buyer

In the considered example, for Vasilek LLC and Kolosok LLC, the cancellation of an erroneous invoice did not create additional problems, because no entries were made in the purchase ledger based on this invoice. However, situations are different: suppose an erroneous invoice addressed to Vasilek LLC, along with a lot of other invoices, ended up in the accounting department of Kolosok LLC, after which the absent-minded accountant of Kolosok LLC, reflecting the received invoices in the purchase book, mistakenly entered amounts from all invoices into the purchase ledger. As a result, the tax deduction for the 3rd quarter turned out to be overstated, which was discovered after filing the return.

In this case, the buyer, Kolosok LLC, will have to cancel the invoice and correct the purchase book. To do this, the accountant needs to draw up an additional sheet to the purchase book for the 3rd quarter, in which in gr. Enter items 15 and 16 of the erroneous invoice with a minus sign (clause 5 of the rules for filling out the additional sheet of the purchase book). Then you need to submit an update, having previously paid additional tax and penalties in order to avoid a fine (Clause 1, Article 81 of the Tax Code, Clause 6 of the rules for filling out the additional list of the purchase book).

Results

If a merchant has entered erroneous information in the books of purchases or sales, it is important for him to know how to cancel an invoice and correct entries in these books. The actions in this case depend on the period in which the invoice requiring cancellation occurred; entries are made in the books themselves or in additional sheets to them. In any case, the data in the book of purchases and sales (or additional lists) for the canceled invoice is always given with a minus sign.

The VAT reporting has already been submitted, but suddenly you discovered that one of the sales invoices was entered twice, and the paper invoice received from the supplier indicated a later date than you indicated when entering. How to remove the 1C: Accounting 8 program ed. from the information base. 3.0 unnecessary invoices after the end of the reporting campaign? The answer is in the material of 1C experts.

If, after submitting the declaration, the taxpayer discovers that some information was not reflected in the declaration (not fully reflected) or identifies errors, then, according to paragraph 1 of Article 81 of the Tax Code of the Russian Federation, he:

is obliged to make changes to the tax return and submit an updated return if errors (distortions) led to an understatement of tax;
has the right to make changes to the declaration and submit an updated declaration if errors (distortions) did not lead to an understatement of the amount of tax payable.

If the detected errors or distortions relate to previous tax (reporting) periods, then the tax base and tax amount are recalculated for the period in which these errors (distortions) were made (paragraph 2, clause 1, article 54 of the Tax Code of the Russian Federation).

This is a general rule. But the taxpayer has the right to recalculate the tax base and the amount of tax liabilities even during the period when errors are identified.

This is possible in two cases:

if it is impossible to determine the period of commission of these errors (distortions);
if such errors (distortions) led to excessive payment of tax (paragraph 2, paragraph 1, article 54 of the Tax Code of the Russian Federation).

But when applying these standards, the following features must be taken into account:

the norm of paragraph 1 of Article 54 of the Tax Code of the Russian Federation does not apply to errors that were made due to incorrect reflection of tax deductions. This is due to the fact that by using tax deductions the taxpayer reduces the amount of tax already calculated from the tax base (clause 1 of Article 171 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated August 25, 2010 No. 03-07-11/363);
recalculation of the tax base for VAT in the period of discovery of an error made in previous tax periods is not provided for by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 (hereinafter referred to as Resolution No. 1137).

Cancellation of a sales ledger entry

If a correction to an issued invoice is made after the end of the tax period, the registration of the corrected invoice and the cancellation of the entry on the original invoice are made in an additional sheet of the sales book for the tax period in which the invoice was registered before the corrections were made (p 3, clause 11 of the Rules for maintaining the sales book, approved by Resolution No. 1137). And according to the Rules for maintaining a purchase book, approved. Resolution No. 1137, upon receipt of a corrected invoice after the end of the current tax period, the entry on the invoice is canceled in an additional sheet of the purchase book for the tax period in which the invoice was registered before the corrections were made to it (clause 4 of the Rules for maintaining the book purchases, approved by Resolution No. 1137).

Despite the fact that these norms of Decree No. 1137 relate the procedure for correcting the sales book and (or) purchase book only to making corrections to invoices, the use of additional sheets of the purchase book and (or) sales book is prescribed in relation to any changes to the sales book and ( or) purchase books for expired tax periods (letters of the Federal Tax Service of Russia dated 09/06/2006 No. MM-6-03/896@, dated 04/30/2015 No. BS-18-6/499@).

Let's look at the procedure for making such corrections in the 1C: Accounting 8 (rev. 3.0) program using an example.

Example

How to record the service provided

The provision of advertising services to the buyer of Clothes and Shoes LLC in the 1C: Accounting 8 program (rev. 3.0) is registered using the document Implementation(deed, invoice) with the type of operation Services (act)(chapter Sales, subsection -> Sales, hyperlink Implementation (acts, invoices).

After posting the document, the following entries are entered into the accounting register:

Debit 62.01 Credit 90.01.1

Debit 90.03 Credit 68.02

– the amount of accrued VAT.

A record with the type of movement is entered into the Sales VAT register Coming for the sales book, reflecting VAT at a rate of 18%. The corresponding entry about the cost of the advertising service provided is also entered into the register Sales of services.

You can create an invoice for the advertising service provided by clicking on the button Issue an invoice at the bottom of the document Implementation(deed, invoice). This automatically creates a document Invoice issued and in the form of the base document a hyperlink to the created invoice appears (Fig. 1).

In the document Invoice issued(chapter Sales, subsection Sales, hyperlink Invoices issued), which can be opened via a hyperlink, all fields are filled in automatically based on the document data Implementation (deed, invoice).

Since 01/01/2015, taxpayers who are not intermediaries acting on their own behalf (forwarders, developers) do not keep a log of received and issued invoices, therefore in the document Invoice issued in line "Sum:" it is indicated that the amounts to be recorded in the accounting journal (“of which in the journal:”) are equal to zero.

As a result of the document Invoice issued an entry is made in the information register Invoice journal. Register entries Invoice journal are used to store the necessary information about the issued invoice.

Using a button Printing a document accounting system Invoice issued You can view the invoice form and also print it.

Information from the sales book is reflected in section 9 of the VAT return.

Correction of accounting and tax data

Accounting. According to paragraph 5 of the Accounting Regulations “Correction of errors in accounting and reporting” (PBU 22/2010)”, approved. By order of the Ministry of Finance of Russia dated June 28, 2010 No. 63n, an error in the reporting year identified before the end of this year is corrected by entries in the relevant accounting accounts in the month of the reporting year in which the error was identified.

Tax accounting. If errors are detected in the submitted tax return that do not lead to an underestimation of the amount of tax payable, the taxpayer has the right, but is not obliged, to submit an updated tax return to the tax authority (clause 1 of Article 81 of the Tax Code of the Russian Federation).

In the example under consideration, a transaction subject to VAT for the provision of advertising services was incorrectly recorded in accounting; therefore, the discovered error led to an overestimation of the VAT tax base in the third quarter of 2015 and, consequently, the amount of tax payable to the budget.

In accordance with paragraph 2 of paragraph 1 of Article 54 of the Tax Code of the Russian Federation, if errors (distortions) are detected in the calculation of the tax base relating to previous tax (reporting) periods, in the current tax (reporting) period the tax base and tax amount are recalculated for the period in which the specified errors (distortions) were made. At the same time, if such errors (distortions) lead to excessive payment of tax, then the taxpayer has the right to recalculate the tax base and the amount of tax in the tax (reporting) period in which the errors (distortions) were identified (paragraph 2, clause 1, art. 54 Tax Code of the Russian Federation). However, the rule allowing for the recalculation of the tax base during the period when an error was discovered, i.e. in the fourth quarter of 2015, does not apply to VAT, since Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 does not provide for a mechanism for its implementation.

According to clause 3 and paragraph 2 of clause 11 of the Rules for maintaining the sales book, approved. Resolution No. 1137, if it is necessary to cancel an entry in the sales book after the end of the current tax period, additional sheets of the sales book are used for the tax period in which the invoice was registered. Despite the fact that Resolution No. 1137 correlates this procedure with corrections to the sales book caused by corrections in invoices, the possibility of canceling erroneous registration records is confirmed in the clarifications of the Federal Tax Service of Russia (letter of the Federal Tax Service of Russia dated September 6, 2006 No. MM-6-03/896 @, dated April 30, 2015 No. BS-18-6/499@).

The data from such sheets is used to make changes to the VAT declaration (clause 5 of the Rules for filling out an additional sheet of the sales book).

Correction of a mistake made in reflecting in accounting and tax accounting a fact of economic life that did not take place in the program is registered using the document Operation with the type of operation Reversal of document(chapter Operations, subsection Accounting, hyperlink Manual entries).

The header of the document states:

in field from— date of correction of the error;
in field Cancellable document- corresponding erroneous implementation document.

On the bookmark Accounting and tax accounting The corresponding reversal accounting entries are reflected:

Debit 62.01 Credit 90.01.1

For the cost of services provided;

Debit 90.03 Credit 68.02

– the amount of accrued VAT.

The corresponding reversal account will also be reflected in the register Sales of services(Fig. 3, document Operation).

The corresponding reversal entry is automatically entered into the Sales VAT register indicating the following values:

in the Additional sheet entry column – “No”;
in the Adjusted period column - no value;
in the Amount excluding VAT column – “–80,000.00”;
in the VAT column – “–14,400.00”.

Since the cancellation of a registration entry for an erroneously issued invoice must be made in an additional sheet of the sales book during the period of service provision, i.e., the third quarter of 2015, it is necessary to make an adjustment to the VAT Sales register entries:

in the Additional sheet entry column - replace the value with Yes;
in the Adjusted period column - indicate any date of the third quarter of 2015, for example, 09/30/2015.

After recording the Transaction document, a cancellation record for the erroneously issued invoice will be made in the additional sheet of the sales book for the third quarter of 2015 - see table. 2.

It should be noted that an erroneously issued invoice itself cannot be canceled (withdrawn, destroyed). According to the Federal Tax Service of Russia, establishing a mechanism for canceling invoices is inappropriate, since if an erroneously issued invoice is not registered in the sales book, then it is not accepted for accounting (letter of the Federal Tax Service of Russia dated April 30, 2015 No. BS-18-6/499@) .

When making a decision to submit an updated VAT tax return for the third quarter of 2015, it should be borne in mind that such an updated return will include the same sections as the primary return (clause 2 of the Procedure for filling out a tax return). VAT, approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@).

In this case, the title page of the VAT return will indicate the adjustment number “1” and the signature date “10/27/2015”.

In section 3 of the updated tax return, line 010 will reflect the reduced tax base and the amount of calculated tax (Fig. 4).

In addition, the updated declaration will additionally contain Appendix 1 to Section 9, which will reflect information from the additional sheet of the sales book. Since there was no such information in the primary declaration, the Previously submitted information line will be marked as Irrelevant, which corresponds to the relevance attribute “0” and means that this information under Section 9 was not provided in the previously submitted declaration (clause 48.2 of the Procedure for filling out a tax return for VAT).

Since no changes were made to the sales book itself, the information from section 9 does not need to be re-uploaded to the tax office, for which it is enough to set a check mark in the Previously submitted information line in the Relevant field, which corresponds to the relevance indicator “1” and means that the information presented by the taxpayer previously to the tax authority, are current, reliable, are not subject to change and are not submitted to the tax authority (clause 47.2 of the Procedure for filling out a VAT tax return).

Canceling a purchase ledger entry

When corrections are made to an issued invoice after the end of the tax period, the registration of the corrected invoice and the cancellation of the entry on the original invoice are made in an additional sheet of the sales book for the tax period in which the invoice was registered before the corrections were made to it (clause 3, clause 11 of the Rules for maintaining the sales book, approved by Resolution No. 1137). Upon receipt of a corrected invoice after the end of the current tax period, the entry on the invoice is canceled in an additional sheet of the purchase book for the tax period in which the invoice was registered before the corrections were made to it (clause 4 of the Rules for maintaining the purchase book, approved. Resolution No. 1137).

Despite the fact that these norms of Decree No. 1137 relate the procedure for correcting the sales book and (or) the purchase book only to the introduction of corrections in invoices, the use of additional sheets of the purchase book and (or) the sales book is prescribed in relation to any changes to the sales book and ( or) purchase books for expired tax periods (letters of the Federal Tax Service of Russia dated 09/06/2006 No. MM-6-03/896@, dated 04/30/2015 No. BS-18-6/499@).

The data from such additional sheets is used to make changes to the VAT tax return (clause 5 of the Rules for filling out an additional sheet of the sales book, clause 6 of the Rules for filling out an additional sheet of the purchase book). At the same time, in addition to those sections that were previously submitted to the tax authority, the updated tax return includes, respectively, Appendix 1 to Section 8 and (or) Appendix 1 to Section 9 (clause 2 of the Procedure for filling out a VAT tax return, approved by order of the Federal Tax Service Russia dated October 29, 2014 No. ММВ-7-3/558@).