An example of filling out an adjustment invoice. Adjustment invoice: sample filling. Rules for working with invoices: basics

Sample of filling out an adjustment invoice (2017)

Invoices: standard, corrected, adjustment: understanding the definitions

We have long been accustomed to invoices and do not experience any particular difficulties in preparing them. However, recently, along with the concept of “invoice”, such terms as “” and “corrected invoice” have increasingly begun to be heard.

The appearance of these varieties is not accidental. In practice, any taxpayer may encounter a situation where an adjustment must be made to the invoice originally issued for the shipment of goods. At the same time, information about shipment must reliably reflect all the required parameters (information about the buyer and seller, natural and price indicators).

The type of invoice used (corrected or adjustment) depends on the type of information being adjusted, and the possibility of obtaining a reasonable tax deduction depends on its correct choice.

It would seem that similar concepts are adjustment and correction. In both cases, for a person in everyday life, they indicate the process of clarifying primary information - but not in a situation with an invoice.

For example, the seller made an arithmetic error in the invoice or the buyer identified a misgrading when accepting the goods - in these cases, you need to issue a corrected invoice (letters from the Ministry of Finance dated March 16, 2015 No. 03-07-09/13813 and 08.08.2012 No. 03- 07-15/102, letter of the Federal Tax Service dated March 12, 2012 No. ED-4-3/414).

But about when it is compiled. It's worth talking in more detail.

Read about the application of corrected invoices in the article“When is a corrected invoice used?”.

Adjustment invoices: features and procedure for issuing them

Need in adjustment invoice arises when the cost of goods shipped, work performed or services provided changes (clause 5.2 of Article 169 of the Tax Code of the Russian Federation). If you adjusted the price or changed the quantity of shipped goods, you can’t do without it.

The basic requirements for invoices (for filling out information about the parties to the transaction, completing signatures, etc.) are described in Art. 169 of the Tax Code of the Russian Federation. Adjustment invoice In addition, the following conditions must be met:

1. precede adjustment invoice must be the fact of the buyer's consent to change the cost and/or quantity of goods shipped (clause 10 of article 172 of the Tax Code of the Russian Federation).
2. It must be completed no later than 5 calendar days after the above consent is issued (clause 3 of Article 168 of the Tax Code of the Russian Federation).

In addition, for adjustment invoice a special form is provided. Form adjustment invoice is presented in Appendix No. 2 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 on the forms and rules for filling out documents for VAT calculations.

Read more about this document in the material “Resolution of the Government of the Russian Federation No. 1137: nuances of filling out VAT documents” .

You can download the form on our website.

Download the adjustment invoice form

There is corrective information - a corrective invoice is needed

Let's look at an example of how to arrange corrective invoice. On March 6, 2017, Gallery LLC shipped goods worth 59,000 rubles to Visit LLC. (VAT - 9,000 rubles) and on the same day issued invoice No. 156. Visit LLC accepted goods for the specified amount for accounting.

On 04/17/2017, the counterparties signed an agreement to provide a discount on the entire batch of goods - this document, in relation to the invoice dated 03/06/2017 No. 156, contains corrective information about the change in the cost of the goods. Consequently, Gallery LLC is obliged to formalize adjustment invoice .

As a result of this agreement, the cost of goods decreased from 59,000 rubles. up to 53,100 rub. The accountant of Gallery LLC prepared the data to fill out adjustment invoice. An important difference between this document and its usual version is that adjustment invoice contains more rows (to reflect indicators before and after adjustment).

Read more about the differences in the purpose of regular and adjustment invoices in the article"St. 169 Tax Code of the Russian Federation (2017): questions and answers".

After filling out general information about the buyer, seller and the number of the document being adjusted, the accountant at Gallery LLC began entering information about changes in the cost of the goods. IN adjustment invoice For this purpose, lines A (before the change) and B (after the change) are provided. For these lines, the accountant filled out columns 4, 5, 8 and 9 as follows:

1. In gr. 3 “Quantity (volume)” adjustment invoice he reflected the same information (80 kg) on ​​lines A and B, because when the cost changed, the quantity of goods did not change.
2. In gr. 4 “Price (tariff) per unit of measurement” on line A indicated the original price (625 rubles / kg), and on line B - the price of the product after the change (562.50 rubles / kg).
3. In gr. 5 “Cost of goods (work, services) without tax” entered:

• in line A (before the change) - 50,000 (80 × 625);
• in line B (after change) - 45,000 (80 × 562.50).

1. In gr. 8 “Tax amount”:

• in line A (before the change) - 9,000 (50,000 × 18%);
• in line B (after the change) - 8,100 (45,000 × 18%).

1. In gr. 9 “Cost of goods (work, services) with tax”:

• in line A (before the change) - 59,000 (50,000 + 9,000);
• in line B (after the change) - 53,100 (45,000 + 8,100).

Since the cost of goods has decreased, in line B (increase) adjustment invoice In the indicated columns, the accountant added dashes and filled in line D (decrease) with the final data:

• reduction in the cost of goods without tax (column 5) - 5,000 (50,000 - 45,000);
• reduction in the amount of tax (column 8) - 900 (9,000 - 8,100);
• reduction in the cost of goods in total - 5,900 (59,000 - 53,100).

NOTE! Entering information about the number of the document being adjusted not in the line intended for this, but in additional lines and columns does not interfere with the implementation of tax deductions (letter of the Ministry of Finance of Russia dated May 20, 2016 No. 03-07-09/29055).

Read about the period during which the deduction can be applied and how this period is calculated. “The Ministry of Finance explained how long the deduction can be deferred” .

Filled sampleadjustment invoice you can see on our website.

How to make the process of filling out an adjustment invoice easier

Modern tools allow us to quickly find the necessary information, including filling out adjustment invoice. However, it is important to understand that no matter how you formulate the request, the computer will produce many answers that will be difficult to navigate.

Do you enter a general phrase like “ adjustment invoice sample filling"(the option is incorrect, because the word "invoice" is masculine, but common) or the more precise " adjustment invoice sample filling 2017" - it is not a fact that even files proudly called " Sample adjustment invoice 2017", obtained as a result, will be reliable. As a result, the filling process adjustment invoice may take a while.

To find the necessary information related to registration adjustment invoice. Don’t waste extra time, it’s better to follow the following algorithm:

1. Study the main regulatory document regarding adjustment invoices(Resolution No. 1137).
2. Download the current form adjustment invoice(for example, on our website).
3. View sample filling adjustment invoice(also available in our document database).
4. Compose your own based on them adjustment invoice .

This is the procedure for registration adjustment invoice will allow you to take into account the requirements of the law and use the form that is relevant for the moment adjustment invoice when filling it out.

Adjustment invoice is issued when the value of a product changes, which may occur due to an adjustment in the price and/or quantity of the product (work, service). Before compiling adjustment invoice the seller and buyer must first agree on changes in shipping costs. Unlike the standard version, the form adjustment invoice supplemented with lines to reflect indicators before and after adjustment.

In commercial activities, there are often situations when various nuances change the expected course of a concluded transaction, which must subsequently be recorded in accounting and tax documents. For example, the delivery of goods may not be accepted by the buyer in full, the planned scope of services has changed during their implementation and acceptance by the customer, etc.

In such cases, the already issued primary invoice needs to be adjusted, i.e. change the data in it, confirming its relevance. You can make an adjustment by issuing an adjustment invoice (ACF).

When is an adjustment invoice generated?

The seller must draw up a CSF if, after shipment:

The price of inventory items/services specified in the primary SF has changed (increased or decreased). This happens, for example, in the case of paying a premium to the buyer, which, under the terms of the contract, reduces the price of goods;

When there are changes in the volumes of services supplied or inventory items reflected in the SF;

Simultaneous change in price and delivery volumes indicated in the “shipping” document;

When returning part of the goods by a buyer who does not pay VAT.

Let us remind you that we are talking about issuing a CSF only in the case when the primary CSF has already been sent to the buyer and correction of the information specified in it is required. The basis for issuing the CSF is also an agreement between the counterparties. The seller must draw up the CSF within 5 calendar days from the date of drawing up the document confirming the changes that have occurred. This may be an additional agreement to the contract, a statement of shortage of goods and materials, a payment order for the payment of a premium on the cost of supplied goods and materials, or a written notification sent to the counterparty and confirmed by the relevant primary documents.

In what situations are CSFs not made up?

If an arithmetic error is made in the SF, a corrected SF should be drawn up, not a corrective one. For example, the seller offered SF for 100 tons of cereal at 30,000 rubles per ton excluding VAT for the amount of 300,000 rubles, and not for 3,000,000 rubles. He needs to issue a corrected SF within 5 days from the date of shipment, without resorting to issuing a CSF.

The same should be done if other technical errors are detected, for example, in the invoice date, details of the supplier/buyer, name of goods (work, services), tax rate, etc. That is, when the terms of the transaction remain the same, an adjustment document will not be required.

Reflection of the adjustment invoice in the sales book

The seller does not record the adjustment invoice for the reduction in the sales book, since the changes indicated in it will be recorded in his purchase book in the period when the buyer’s consent to the adjustment amount was confirmed or later (no more than 3 years from the date of registration KSF). This becomes the basis for the emergence of the right to deduct VAT, so the overpayment of tax is compensated.

The buyer registers the CSF for a decrease in the sales book for the quarter in which the date of receipt of the primary documentation confirming the change in the delivery amount falls, or the receipt of the CSF (based on the earlier date). At the same time, he is obliged to restore the VAT previously accepted for deduction. These changes are not reflected in the purchaser's purchase book.

In the opposite situation, if the adjustment document is drawn up due to an increase in the value indicated in the primary SF, the seller records the CSF in the sales book, increasing the VAT tax base. In this regard, the VAT previously accepted for deduction must be paid additionally.

An increase in the transaction amount for the CSF is reflected in the purchase book by the buyer, this gives him the right to receive an additional deduction from the difference between the amounts of the original CSF and the CSF. Entries are made in the books of sales and purchases in the quarter when the seller drew up the documents that are the basis for registering the CSF.

Thus, in the sales book, an adjustment invoice for a decrease is recorded by the buyer, and an invoice increasing the delivery amount is recorded in the sales book by the seller.

KSF form and example of its preparation

The KSF form (as well as a regular invoice) was approved by Decree of the Government of the Russian Federation No. 1137 of December 26, 2011 (as amended on August 19, 2017). It is drawn up in 2 copies: one remains with the seller, the second is sent to the buyer. It separately indicates information for each item of goods/services that has undergone changes. If there are changes in the price or volume of inventory items for several invoices issued to one buyer, the seller has the right to draw up a single invoice for all “shipping” documents. In such a CSF, information about the same inventory items/services supplied under different SFs can be summarized if the goods were shipped at the same price, it changed by the same amount, or their quantity changed.

So, when justifying a change in the cost of delivery, the seller draws up a CSF (Article 169 of the Tax Code of the Russian Federation). He must do this no later than 5 calendar days after documenting these changes.

Here is an example of preparing an adjustment invoice:

Temp LLC shipped goods worth 236 thousand rubles to Trakt LLC. (including VAT - 36 thousand rubles) according to Federation Council No. 124 dated December 10, 2018. On December 18, 2018, the counterparties agreed to provide a discount on this batch of goods and its cost amounted to 224.2 thousand rubles.

As a result, Temp LLC draws up a CSF filled out as follows:

The issued adjustment invoice will be reflected in the sales book by Trakt LLC.

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. Once 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 between 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 item. Since the goods were not capitalized, this means that there is no reverse sale. The seller must reflect the deduction of VAT on the basis of 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 required to prepare 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 if 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. Such a document must be amended 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. And how to do it? 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

Invoices are evidence of the legality of tax deductions. Information from invoices in the order of receipt is recorded in the logs of issued and received invoices. In a certain sequence, they are posted in the purchase books and in the sales books, on the basis of which the amount of VAT is determined. Why do you need an adjustment (correction) document of this type?

What is an adjustment invoice and in what cases is it drawn up?

An adjustment invoice is evidence of a change (correction) in the VAT amount due to the correction of amounts in the primary documents.

The buyer, on the basis of an adjustment invoice, if the amount increases, deducts VAT from the amount of the increase, and if it decreases, he restores the tax calculated from the amount of the decrease. When the sales amount increases, the seller charges VAT on the amount of the increase, and when it decreases, he deducts VAT calculated from the amount of the decrease.

1. An adjustment invoice is issued in three cases:
2. when the price changes,
3. when the quantity changes,

when the price and quantity of goods (services) sold changes.

The taxpayer has the right to draw up a single adjustment invoice for changes in the cost of goods shipped (work performed, services rendered), transferred property rights indicated in two or more invoices drawn up earlier by this taxpayer.

Expert opinion

Maria Bogdanova

More than 6 years of experience. Specialization: contract law, labor law, social security law, intellectual property law, civil procedure, protection of the rights of minors, legal psychology

• Here are examples of some situations when in 2019 the seller is required to issue an adjustment (single adjustment) invoice:
• the buyer is given a discount;
• during the acceptance process, the buyer identified a shortage or discrepancy in the quality of goods, work, services or property rights and the seller acknowledged this claim;
• the buyer partially returns goods not accepted for accounting;
• the buyer has discovered low-quality goods, which he managed to register, but does not return them to the seller, but disposes of them on his own, as the parties separately agreed upon;
• goods were shipped to the buyer at preliminary prices, and subsequently they were revised taking into account the prices at which these products were sold to consumers;
• the cost of goods or services has been changed by court decision.

The seller is obliged to issue an adjustment invoice within five calendar days from the date on which he agrees on the changes with the buyer or notifies him about them. It is necessary to confirm the buyer’s consent or the fact of his notification with primary documents. For example, a contract or a separate agreement. Only if these conditions are met, the VAT indicated in the adjustment invoice can be deducted.

Table 1. Actions of the buyer and seller when correcting the cost and their reasons

Details of adjustment invoices (mandatory information):

• established by paragraph 5.2 of Article 169 of the Tax Code of the Russian Federation:
  • name “adjustment invoice”;
  • numbers and dates: of this invoice, adjusted invoices; previous changes to these documents;
  • details of the parties: names, addresses, TIN;
  • currency of the invoice in which the sales amount is corrected;
  • goods (services);
  • units of measurement of goods (services);
  • quantity of goods (services);
  • cost before and after correction: unit of goods (prices); all goods (services) without tax; all goods (services) with tax;
  • VAT amount: before and after clarification;
  • VAT rate;
  • excise tax amount;
  • difference in values ​​before and after correction: amounts of cost of goods (services) sold excluding VAT; VAT; cost of goods (services) including VAT;
• established by paragraph 6 of Article 169 of the Tax Code of the Russian Federation:
  • signatures of the manager and chief accountant or other persons whose powers are confirmed by an order or power of attorney of the organization;
  • signature of an individual entrepreneur or a person authorized by a power of attorney, with details of the certificate of state registration of this individual entrepreneur.

Rules for filling out a correction document

Form and its positions

The form of the adjustment invoice and the rules for filling it out are approved by the Government of the Russian Federation. Shown in the photograph.

A distinctive feature of the adjustment invoice form is that four lines are filled in for each product (service).

1. “A (before change)”, in which the indicators from the changed invoice are recorded.
2. “B (after change)”, it indicates the corrected indicators of line “A (before change)”.
3. “B (increase)”, the positive differences between indicators A and B (B - A) are entered here.
4. “G (decrease)”, here the negative results of the difference (B - A) are written as positive numbers.

The first copy is kept by the buyer, the other by the seller.

Filling samples

Adjustment invoices are prepared and signed by the seller. The diagram shows that an adjustment invoice characterizes goods and services: sold - for the seller, purchased - for the buyer.

All the nuances of preparing an advance report for a business trip:

Example 1. Mayak LLC, located at: Leningrad region, Lodeynoye Pole, st. Volodarskogo, d. XX, TIN 4711ХХХХХХ was sold to Vesna LLC, located at the address: Leningrad region, Lodeynoye Pole, st. Gagarina, XX, TIN 4709ХХХХХХ 10 tables. took place on December 20, 2016. The tables were sold for 2,500 rubles apiece. We issued an invoice dated December 20, 2016 No. 229.

Adjustment invoice for reduction in value

Is it possible to make changes to the document, in what cases is this required and how to do it

Corrections to adjustment invoices are made by sellers because they sign them.

Correction without compiling a new one

Errors that do not interfere with the identification of participants in the transaction and items sold, the cost, rate and amount of tax are corrected in the usual manner. Cross out what is wrong and write in what is correct. In the free space they write “corrected to ... believe” and put a date and certified by the signatures of authorized persons with a transcript, sealed (if any). For example, the seller indicated “St. Petersburg Region” in the address instead of “Leningrad Region”. Having corrected this error on March 20, 2017, the seller crossed out the word “St. Petersburg” and wrote “Leningradskaya” on top. In an empty space he wrote: “Corrected from “St. Petersburg” to “Leningradskaya” believe 03/20/2017 next to the signature with a transcript and a seal (if any).” Edits must be made on each side's copy. Otherwise it will be considered illegal.

Correction with design of new copies

Corrections to adjustment invoices drawn up starting from the date of entry into force of Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 on paper or in electronic form are made by the seller (including if there are notifications drawn up by buyers about clarification of adjustment invoices in electronic form) by drawing up new copies of adjustment invoices in accordance with this document. In this case, in the new copy of the adjustment invoice, it is not allowed to change the indicators indicated in lines 1 and 1b of the adjustment invoice compiled before the corrections were made to it, and line 1a is filled in, where the serial number of the correction and the date of the correction are indicated. The remaining indicators of the new copy of the adjustment invoice, including new (initially not filled out) or updated (changed), are indicated in accordance with this document.

Clause 6 of Part II of Appendix No. 2 of the Decree of the Government of the Russian Federation of December 26, 2011 N 1137

Changes that do not require correction of primary documents

If regulatory authorities noticed a typo before the parties to the transaction, then the best response to the request for clarification would be a corrected document.

If the sales amount changes again due to a correction in price or quantity, a corrected adjustment invoice is drawn up. Information from lines 1 – 4 is transferred from the previous one, except for 1a. Line “A” is filled with the corresponding data from “B”.

In the purchase book and sales book

Adjustment invoices are registered in the “Register of received and issued invoices used in value added tax calculations.”

They are registered in the order of receipt and issuance:

1. in part 1 “Issued invoices” of the accounting journal by the date of their issuance.
2. in part 2 “Received invoices” of the accounting journal by the date of their receipt.

Table of interconnection of information from the adjustment invoice, purchase ledger and sales ledger.

Accounting in the purchase book

Data is recorded in the purchase book after the right to deductions arises.

Example 6. Increase in sales amount. Purchase book of Vesna LLC for the 1st quarter of 2017.

Entered information from adjustment invoices:

1. No. 12 of 01/12/2017 (Photo No. 4): No. 230 of 12/20/2016, –, No. 12 of 01/12/2017, –, Mayak LLC, 4711ХХХХХХ, 8850.00, 1350.00;
2. No. 11 of 01/12/2017 with correction No. 2 of 03/26/2017 (Photo No. 6): No. 229 of 12/20/2016, No. 11 of 01/12/2017, No. 2 of 03/26/2017, Mayak LLC, 4711ХХХХХХ, 4720.00, 720.00.

Example 7. Decrease in sales amount. Mayak LLC purchase book for the first quarter of 2017.

When the sales amount decreases, the same data is entered into the seller's purchase book for the current period, but instead of information about the seller, information about the buyer is entered from lines 3, 3b.

We entered the data of the adjustment invoice No. 11 dated January 12, 2017:

• No. 229 dated December 20, 2016,
• No. 11 dated January 12, 2017,
• LLC "Vesna"
• 4709ХХХХХХ
• 5900,
• 900,00.

If it is necessary to make changes to the purchase book (after the end of the current tax period), the cancellation of the entry on the invoice, adjustment invoice is made in an additional sheet of the purchase book for the tax period in which the invoice, adjustment invoice was registered, before making there are corrections in them.

Decree of the Government of the Russian Federation of December 26, 2011 N 1137 (Appendix 4, paragraph 4 of part 2)

The sum of the figures in column 16 for the quarter is transferred to the tax return.

Accounting in the sales book

Information from adjustment invoices is entered into the sales book during the period of drawing up documents confirming the fact of a change in value.

An adjustment invoice drawn up when the cost increases is registered by the seller:

• in the sales book - if it is compiled before the expiration of the tax period;
• in an additional sheet of the sales book - if it is compiled after the tax period.

Additional sales book sheet

We transferred information from adjustment invoices No. 12 dated January 12, 2017 (Photo No. 4) and No. 11 with correction No. 2 dated March 26, 2016 (Photo No. 6):

• No. 12 of 01/12/2017 (Photo No. 4): No. 230 of 12/20/2016, –, No. 12 of 01/12/2017, –, Vesna LLC, 4709ХХХХХХ, 8850.00, 7500.00, 1350.00;
• No. 11 of 01/12/2017 with correction No. 2 of 03/26/2017 (Photo No. 6): No. 229 of 12/20/2016, No. 11 of 01/12/2017, No. 2 of 03/26/2017, Vesna LLC, 4709ХХХХХХ, 4720.00, 4000.00, 720.00.

For purchased goods and services. Why an adjustment invoice is needed, in what cases it is issued, and how to properly prepare it and reflect it in tax registers for VAT, we will tell you in our article.

Why an invoice and an adjustment invoice are issued is discussed in Article 169 of the Tax Code of the Russian Federation. Based on them, the buyer of goods and services reduces the amount of value added tax paid to the budget (claims a deduction). Correct execution of these documents allows you to avoid claims from tax authorities. The forms and rules for filling out are established by Government Decree No. 1137 dated December 26, 2011.

Invoice form

Adjustment invoice: when issued

In business activities, there are often situations when the buyer and supplier agree to change the quantity or price of delivery. For example, a discount is provided for the entire batch of goods supplied during the year upon reaching certain purchase volumes. In this case, the shipping documents must be adjusted.

The supplier issues a corrective invoice if the following indicators specified in the primary shipping document have changed:

• price of goods (works, services);
• quantity of goods (works, services);
• both price and quantity changed at the same time;
• the buyer who is not a VAT payer returns the goods.

KSF form

If an error is found in the preparation of the primary shipping documentation, then it is necessary to issue a corrected invoice.

Design rules

Five days are allotted for the preparation and delivery of an adjustment invoice to the buyer from the date of the decision to make changes and its documentation. The CSF must be drawn up in two copies.

If prices or quantities change for several items of the primary document, then information for each item must be indicated separately.

The Tax Code allows you to issue one adjustment invoice for several shipping invoices issued to one buyer (clause 13, clause 5.2 Art. 169). In this case, information about identical goods (works, services), the shipment of which was documented in several documents at different times, can be indicated in total. This is possible if the shipment was made at the same price and the following has changed:

• delivery quantity;
• the price is the same amount compared to shipping.

An example of compiling a CSF

On March 26, LLC "Company" shipped goods to JSC "Buyer". On May 25, it was agreed to change the price for “Colored Pencil” from 10 to 9 rubles. Also, when recalculating the delivered goods, it was discovered that “Ballpoint pen” was supplied in the amount of 202 pieces, that is, 2 more than indicated in the shipping documents. 05/28/2018 LLC "Company" exhibits KSF.

In line 1 we indicate the date and number of the CSF, and in line 1b - the details of the document being adjusted.

Lines 2-4 contain the details of the parties to the transaction, as well as the currency of the document.

In the tabular section we indicate changes for each position separately.

At the end of the form, do not forget to sign the responsible persons.

Reflection in the purchase book and sales book

When issuing a CSF with an increase in price or delivery quantity, the seller records it in the sales book.

Adjustment invoices for reduction are reflected in the purchase ledger.

The buyer must proceed as follows:

• adjustment invoice from the supplier for the increase - reflect in the purchase book;
• adjustment invoice from the supplier for reduction - reflected in the sales book.

Entries in the sales book must be made strictly in the quarter in which the document was issued (received by the buyer). You can make an entry about the CSF in the purchase book in the quarter of issue (receipt by the buyer), as well as within three years from this date (clause 10