Document "adjustment of receipts". Adjustment of receipt and adjustment invoice Adjustment of receipt in 1 from 8.3

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Making mistakes when preparing primary documentation, both by the seller and the buyer, is unfortunately common, and every accountant working with the 1c program should know how to make adjustments to receipts and sales in 1c. We have already written about making implementation adjustments in the article How to make implementation adjustments in 1C; we will not repeat this. In this article we will tell you how to adjust receipts in 1c; for example, we will use the Accounting 3.0 configuration.

For these purposes, the document Receipt Adjustment is used. It is entered, as a rule, on the basis of a previously issued receipt document in which there was an error, or on the basis of a previously made adjustment, after making which the error was also identified.

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Here you have the opportunity to make three types of changes, which are regulated by the type of operation. Depending on it, the composition of the fields to be filled out will be partially changed. Initially, when entering a document, the data from the tabs is inserted automatically, then corrections are made.

An adjustment by agreement of the parties is used if between the parties to the purchase and sale transaction, after the documentation was submitted, an agreement was reached to change the price of goods and materials, work or services. The correction in this case applies to the current period.

In this case, you must specify:

·Number and date of the supplier document;

·Option to reflect VAT in accounting or in all sections of accounting;

·The need to restore VAT in the sales book (if the amount is reduced, a restoring entry will be created for the previously recorded VAT deduction). Please note that if the amount increases, then the VAT deviation can be accepted for deduction; to do this, you will need to create a Formation of purchase ledger entries and fill out the VAT Deduction tab;

·Advance offset option: automatically or not;

·Changes on the Products, Services or Agency Services tabs. Here, each position in the tabular section corresponds to two rows, which reflect the data before and after the change;

·A correction invoice is registered.

Corrections in primary documents are established when errors are discovered made by the seller in the shipping documentation provided by him. These amendments will be made during the period in which the document being corrected was introduced.

Here you must enter:

· Number and date of correction;

·Option for reflecting adjustments. Unlike the above type of operation, a third option is added here - only in printed form

·Advance offset option;

·Register an invoice.

Correction of your own error is carried out if an employee of your company made a mistake, and this has nothing to do with the supplier; the corrections will be made during the period when the erroneous document was submitted.

In this form you must indicate:

· Number and date of correction;

·Option for reflecting adjustments;

·Advance offset option;

·New data on the Products, Services or Agency Services tabs;

·Enter the invoice.

After filling out all the data, the document must be processed.

The Sales Adjustment document is created in situations where it is necessary to correct a shipment document for the period for which reports were submitted.

A document has two types of operations:

• Correction in primary documents
• Adjustment by agreement of the parties

Plus, two directions of corrections should be provided: in the direction of decrease and in the direction of increase.

In addition, when correcting the implementations of the current year and previous years, its behavior will be different.

So, we have eight different variations of creating an adjustment. Rich choice. First, I will describe the procedure - it is standard for all cases, and after that we will consider each case in more detail.

The procedure for adjusting the implementation in the UPP step by step

Step 1: We create the Sales Adjustment document through input based on the Sales of goods and services that need to be adjusted:

We fill out and submit the document. We will return to the specifics of filling below.

Step 2: Enter the invoice based on the Sales Adjustment. The invoice ensures that subsequent steps are completed correctly and the corrected invoice is printed.

Step 3: We carry out processing Posting documents according to VAT registers. This step is typically performed as part of month-end closing procedures. It cannot be skipped, since the Adjustment itself does not change the registers responsible for accounting for VAT, which means that the sales and purchase books will not know about the existence of our changes without processing. Let's go to the Account Manager interface:

And we will perform processing for the selected period:

Step 4: Adjustments depending on the type of transaction can be taken into account either in the purchase book or in the sales book in additional sheets. In order not to miss anything, we always create the Formation of purchase ledger entries and the Formation of sales ledger entries. Also in the process of closing the month.

These documents can be created at a time by processing Formation of VAT documents. There, in the interface of the accounting manager, we find the processing we need:

You will need to fill out the settings for generating VAT documents. But there is nothing complicated: you need to fill in the name and organization. The setting can be used if you want to specify a schedule for automatic document generation. But you don’t have to set a schedule, but start the mechanism manually:

Step 5: We create the purchase and sales books themselves and check that all the adjustments are in the right places.

Now let's look at each case in detail.

1. Downward adjustment of current year sales

We need to reduce the sales shipped in the previous quarter. VAT reporting has already been submitted for it.

1.1. Adjustment of sales with correction in the sales book

When you first enter Implementation Adjustments, 1C creates it with the default operation type Correction of primary documents. Let's reduce the price one line at a time:

After carrying out we receive the postings:

Don't forget to create an invoice. It looks like this:

Then the document data should not be added to the Formation of a purchase or sales ledger. Therefore, after posting documents to VAT registers, you can see the result in the Sales Book. Check the box Generate additional. sheets for the adjusted period and look at the resulting additional sheet:

So,

An adjustment with the operation type Correction in primary documents reverses the amounts for the basis document and creates a new entry in the shipment period.

1.2. Adjustment of sales with presentation of VAT in the purchase book

To achieve this effect, you need to change the document operation type to Adjustment by agreement of the parties:

In this case, we get document postings:

As you can see, account 19.09 is used - VAT on reducing sales. Such transactions are reflected in the purchase ledger. The invoice looks like:

1C will include these corrections in the Formation of the purchase book:

We post documents according to VAT registers and create a purchase book for the adjustment period:

Adjustment with transaction type Downward adjustment by agreement of the parties is taken into account in the main section of the purchase ledger in the adjustment period.

2. Adjustment of the current year’s sales upward

Operation type Correction of primary documents gives a similar result in case of upward adjustment. The adjustment is reflected in the additional sheet of the Sales Book for the shipment period.

The operation type Adjustment by agreement of the parties behaves differently. Let's increase the price in the first line of the document:

The document is not included in the Formation of Sales Ledger Entries, but is reflected directly in the main section of the Sales Ledger:

Adjustment with transaction type Adjustment by agreement of the parties upward is taken into account in the main section of the sales ledger in the adjustment period.

3. Adjustment of sales from previous years

If you are making an adjustment, for example, for last year, you need to determine whether the reporting has already been submitted or whether adjustments can still be made. Depending on this, the system accounts for the operation differently.

We will make adjustments by agreement of the parties. Go to the Advanced tab and check the box if necessary:

If the period is closed and we adjust for a decrease, then the system will formalize the change through account 19.09 in correspondence with 91.1 other income:

If the flag is not set, the system will try to make all the necessary adjustments on the last day of last year:

In any case, the changes will be reflected in the purchase ledger during the adjustment period.

If we adjust to an increase in the amount, then the invoice 19.09 will be replaced by 68.02, and the adjustment itself will be reflected in the main section of the sales book for the period the adjustment was made.

For the operation Correction of primary documents, in any case, postings will be processed through 68.02 and additional sheets will be filled out for the shipment period.

4. Sales adjustments are not included in the purchase or sales book

Your sequence of actions is broken somewhere. Necessary

VAT adjustment is necessary when the purchase or sale price changes. In this situation, an adjustment invoice is generated. Using the example of the 1C Accounting 8.3 program, let's look at adjusting input VAT when the cost decreases. First, we will generate the document “Receipt of goods” and register the “Invoice received”:

When filling out, check the box “Reflect the VAT deduction in the purchase book by the date of receipt”:

Let's say we purchased a large batch of goods, and the supplier offered a discount. Accordingly, there was a decrease in the total cost and VAT. To reflect this in the program, we create a document “Receipt Adjustment”:

In the adjustment on the “Main” tab, you need to check that the basis document is reflected and there is a checkmark next to the “Restore VAT in the purchase book” item.

On the “Products” tab, in the “Price” column, set a new cost, and the values ​​in the “Cost”, “VAT” and “Total” columns will be calculated automatically:

Be sure to register an “Adjustment Invoice” in the receipt adjustment; it is this document that will reflect the decrease/increase in the amount. This data will be displayed in the corresponding field of the document:

We generate the “Purchases Book” and “Sales Book” reports, and check how the “Adjustment Invoice” will be reflected in the reporting:

The “Purchases Book” report reflected the initial amount. But in the “Sales Book” report the amount will already be displayed based on the adjustment invoice.

Now let's look at an example of increasing cost. In the same way, we fill out the “Receipt of goods” and register the document “Invoice”:

The supplier increased the price for a new batch of goods, and an “Adjustment Invoice” was issued. If the buyer agrees with the new cost, then the “Receipt Adjustment” document is drawn up in the same way as in the previous case. You can also create a receipt adjustment using the “Create based on” button from the receipt invoice.

You must fill out:

Type of operation - “Adjustment by agreement of the parties.”

Base.

Restore VAT in the sales book – check the box.

On the “Products” tab, in the “Price” column, set a new price.

We register “Adjustment invoice received”:

In this situation, you need to refer to the routine operation “Creating purchase ledger entries”:

Since in the original “Invoice” document the checkbox “Reflect VAT deduction in the purchase book by the date of receipt” was checked, the data from this document is not displayed when creating purchase book entries. But the adjustment entry is reflected.

As a result, both invoices will appear in the purchase ledger:

If the cost decreases, the data from the adjustment invoice is reflected in the sales book, and if the cost increases, it is reflected in the purchase book.

When sold, an adjustment invoice for a decrease in value will go into the purchase book, and for an increase, it will go into the sales book.

Sales adjustments are made in a similar way. We create a document “Adjustment of sales” taking into account the price reduction:

And we register the “Adjustment Invoice”. Fill in the data in the appropriate field to reduce the cost:

Please note that before generating reports, you must complete regulatory VAT operations.

The Purchase Ledger report will reflect the decrease in value based on the created adjustment invoice. The “Operation Code” column will contain 18, and the column with the name of the seller will display the name of our organization:

Now we form “Adjustment of sales” taking into account the increase in price:

The “Adjustment Invoice” document will reflect the increase in the amount.

Adjustments and corrections to receipts and sales and in 1C: Accounting8

Adjustments and corrections

According to the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, two concepts are distinguished:
making adjustments
error correction.

Adjustment– a change in the original cost of a product or service that occurs after shipment by mutual agreement of the supplier and buyer.

Error- incorrect information initially indicated on the invoice, for example, incorrect TIN/KPP, address of the shipper or consignee, etc.
In accordance with this, the order of formation of the documents themselves has changed in detail.

Adjustments (steps instructions)

An adjustment in the program is formed as a document “Receipt of goods and services” or “Sales of goods and services”.

Adjustment of receipts

Cost reduction

If the original cost decreases, the adjustment invoice will be reflected in part 2 of the log of received and issued invoices.

The sales ledger will reflect the adjustment invoice. The entry in the sales book must relate to the period in which the registered document was received by the organization.

After this, the previously accepted deduction should be restored in the amount of the difference between the tax amount before and after the adjustment.

Increase in cost

If the original purchase price increases, the adjustment invoice will be reflected in part 2 of the journal of received and issued invoices.

The entry in the purchase book must relate to the period in which the buyer will have both an adjustment invoice and a primary document for changing the terms of delivery (contract, additional agreement, etc.).

The buyer can accept a deduction in the amount of the difference between the VAT amount before and after the adjustment.

The procedure for generating documents (for more details, see

1. Create a new document “Receipt of goods and services” in the document journal “Receipt of goods and services”, on the “Adjustment” tab. In this case, the “Adjustment” subtype will be automatically installed in the document. If the document was not created on the specified tab, just change the subtype in it by clicking on the “document subtype” link and selecting the “Adjustment” subtype.

2. In the “Correct.doc.” field select the receipt document to be adjusted. After selection, the program will offer to fill out the tabular part based on the corrected (source) document. If the answer is positive, the rows from the tabular part of the source document will be transferred to the tabular part of the adjustment document. In case of refusal, the user will fill out the tabular part independently.

3. If the PRICE and QUANTITY in the adjustment document have not changed, they must be left unchanged. The data in the columns “Amount of difference” and “Amount of VAT difference” should be filled in only if they changed as a result of adjustments (if they decreased, then with a minus). If there is no difference in the amount and VAT amount, the values ​​in the “Amount Difference” and/or “Amount VAT Difference” columns should be cleared.

4. A separate standard operation must be configured for adjustment documents. You can do this by copying a standard transaction for a regular receipt, and then correct the VAT correspondence.

5. Post the “Receipt of goods and services” document. Next, using the “Enter invoice” link, an invoice is created with the invoice type “Adjustment”:

6. Post the invoice.

Implementation adjustments

Cost reduction

If the original cost decreases, the adjustment invoice will be reflected in part 1 of the log of received and issued invoices.

In the purchase book, the adjustment invoice is reflected in the period when the adjustment invoice is issued and there are primary documents for changing the terms of delivery.

After this, the organization has the right to deduct the difference between the amount of VAT before and after the adjustment.

Increase in cost

If the original cost increases, the adjustment invoice is recorded in part 1 of the log of received and issued invoices.

The adjustment invoice will be reflected in the sales ledger. If the shipment and adjustment took place in the same quarter, the registration should be reflected in the sales ledger for that quarter.

If the shipment occurred in one quarter, and the adjustment occurred in another, the registration will be reflected in an additional sheet of the sales book for the quarter in which the shipment took place. In this case, the entry of data on the adjustment invoice in the additional sheet will be reflected with a positive value, that is, without the minus sign. VAT payable is calculated in the amount of the difference between the tax amount before and after the adjustment. The accrual must be dated to the quarter in which the shipment took place.

Purchase ® Adjustment of receipts

The document is intended for registration of corrected primary supplier documents. For example, if the supplier identifies an error when preparing primary documents or in the event of a change in the cost of previously sold goods, works and services agreed between the seller and the buyer.

The document can be entered based on the documents Receipt of goods and services, Receipt of additional items. expenses, Adjustment of receipts.

Correction in primary documents
Adjustment by agreement of the parties

Entry based

When entering a document in the header, you must indicate in the field Base an adjusted document, which is the basis for entering the invoice received. The field is filled in automatically when you enter a receipt adjustment based on it.

Switch and VAT accounting only determines the order in which the document is reflected in accounting.

Switch value VAT, accounting and tax accounting is established in the case when the receipt of new supplier documents needs to be reflected not only in VAT accounting, but also in accounting and tax accounting.

The switch is set automatically if in the field Base document selected Receipt of goods and services with surgery Purchase, commission or document Receipt of additional expenses. In this case, the tabular part of the documents is filled in automatically. In this case, the data filled in from the foundation document is not edited.




When selecting other base documents, the switch becomes unavailable. In this case, to adjust accounting and tax accounting, you should use the Transaction (accounting and tax accounting) document.

Note
For organizations using a simplified taxation system and individual entrepreneurs, automatic adjustments to tax accounting are not performed. The adjustment must be done manually.

Switch value VAT accounting only is established in the case when automatic reflection of the adjustment in accounting and tax accounting is not provided or the automatic adjustment does not take into account the specifics of the adjusted transaction. In this case, the tabular part of the document can be filled in manually.

Based on document Adjustment of receipts you can register the document Invoice received via hyperlink Enter invoice.

In case of entering several adjustments to one receipt document, follow the link Corrected receipt document you can go to the original document.

To register corrected primary supplier documents, you must select the operation Correction in primary documents on the menu Operation.

Products, Services




Additionally

Bookmarked Goods And Services

Base Receipt of goods and services with surgery Purchase, commission or document Receipt of additional expenses.

After filling out the bookmark Goods or Services

When posting a document, movements on the original primary document are canceled in the tax period in which it was registered, and movements on the corrected invoice are generated.

To create an entry in the purchase book, you need to create a regulatory document Formation of purchase book entries.

On the bookmark Additionally

To reflect in the buyer's accounting an operation to change the cost and (or) quantity of previously purchased goods (works, services) stipulated by the agreement with the supplier, for example, when receiving an adjustment invoice, you must select the operation Adjustment by agreement of the parties on the menu Operation. After selecting the operation, you need to fill out the bookmarks:

Products, Services




Additionally

Bookmarked Goods And Services information about correcting errors in the primary document is indicated.

Data on bookmarks can be filled in automatically if the column Base document header indicates the document Receipt of goods and services with surgery Purchase, commission or document Receipt of additional expenses.




If the invoice was issued on the basis of other documents, the tabular part must be filled out manually.

After filling out the bookmark Goods or Services the quantity and (or) price of goods (work, services) should be changed.

When the value decreases, a sales book entry is generated to restore the VAT previously accepted for deduction on the invoice, to which an adjustment invoice was issued (clause 4, clause 3, Article 170 of the Tax Code of the Russian Federation). To do this, you need to check the box Restore VAT in the sales book.

If the cost increases, the difference in VAT can be deducted (clause 10 of Article 172 of the Tax Code of the Russian Federation). To create an entry in the purchase book, you need to create a regulatory document Formation of purchase book entries.

On the bookmark Additionally Additional information is filled in for the printed form of the invoice, as well as in the item of other income and expenses.

Based on document Adjustment of receipts you can enter the following objects:

Invoice received




Adjustment of receipts