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Corrective VAT report. Updated VAT return. We deliver without errors. Fines for failure to submit an updated declaration are unlawful

The VAT return for the 3rd quarter of 2015 has already been submitted, but issues related to the closed period continue to emerge. Therefore, some accountants are already puzzled by the preparation of an updated VAT return. In this article we will talk about when it is necessary to resort to “clarifications” and how to do it correctly.

It would seem that the VAT declaration has been submitted, you can switch to other matters, but no, no, and questions arise related to the calculation of VAT for the “passed” period. These include “late” documents relating to the last quarter and technical errors in the initial declaration. In this regard, accountants have questions: in what cases is it necessary to submit an updated declaration?

General rules

The company must submit an updated declaration if an identified error has led to an understatement of tax. If the error did not affect the amount of tax payable, then the company has the right to submit a “clarification”, but is not obliged to do so. This procedure is established in Article 81 of the Tax Code of the Russian Federation.

The taxpayer is not required to attach any explanations to the updated declaration, but, as a rule, the tax inspectorate will still request them during a desk audit, so it is still worth writing a covering letter. The letter must include the following information:

  • the period and tax for which the updated declaration is submitted;
  • what is the error or unreliability of the data;
  • values ​​of indicators (primary and corrected) and in which sections, columns or columns they are indicated;
  • change and calculation of the tax base and the amount of tax if it was underestimated or overpaid;
  • payment details and a copy thereof if the arrears and penalties were paid before submitting the updated declaration.
The submission of an updated VAT return in itself does not cause sanctions from the Federal Tax Service. However, if the reason for submitting the “clarification” was an error that resulted in an underestimation of the tax payable, then the company may be fined under Article 122 of the Tax Code of the Russian Federation, as for incomplete payment of VAT. To avoid a fine, before submitting an updated declaration, you must pay the amount of arrears of tax and penalties (clause 4 of Article 81 of the Tax Code of the Russian Federation).

Error in period specification

It may happen that when filling out a VAT return, an accountant indicated the wrong code on the title page, which defines the period for which the return is drawn up. Is it necessary to take any action in this case?

Yes, and the sooner the better. Otherwise, your company may be fined under Article 119 of the Tax Code of the Russian Federation, and the official under Article 15.5 of the Code of Administrative Offenses of the Russian Federation.

There are two possible options here. First: you fill out an updated VAT return, in which only the period code will be changed. However, be prepared for the fact that the Federal Tax Service may not accept such a declaration. For the reason that the tax office data does not contain a primary declaration with the same code. Or the updated declaration may be considered by the Federal Tax Service as the primary one. And since it was submitted outside the deadline, a fine will be imposed under the same Article 119 of the Tax Code of the Russian Federation.

Therefore, it is better to resort to the second option. It consists in the fact that you inform the Federal Tax Service in writing that the VAT return filed on such and such a date should be considered filed for the 3rd quarter of 2015, indicating the correct code. Typically, such a letter is accepted by tax authorities. But if it does not satisfy them and they try to punish you with fines, then these fines can be challenged in court. The courts note that incorrect indication of the tax period in the declaration is not a significant drawback that prevents the tax authority from conducting a full audit (Resolution of the Federal Antimonopoly Service of the North Caucasus District dated July 30, 2009 in case No. A32-22251/2008-12/190).

By the way, the capital’s tax authorities spoke in favor of taxpayers in this situation, as evidenced by the Letter of the Federal Tax Service of Russia for Moscow dated November 2, 2007 No. 09-14/105412.

"Late" documents

The situation when documents are received late from a supplier is not uncommon. The question arises: is it necessary to submit an updated VAT return if, for example, at the end of October an invoice was received from the supplier, dated, say, September?

No no need. You can include such an invoice in the current quarter's purchase ledger. This right is given to you by clause 1.1 of Article 172 of the Tax Code of the Russian Federation, according to which VAT deduction can be claimed within three years after goods (work, services) are registered. Let us remind you that this norm is in effect from January 1, 2015.

However, if we are talking about an “advance” invoice, then this rule does not apply (Letter of the Ministry of Finance of the Russian Federation dated 04/09/2015 No. 03-07-11/20290). But if you have proof of late receipt of such an invoice and if you want to claim a deduction on it, you will be able to reflect it in the current quarter.

The deduction is too high

It may happen that the VAT deduction for the 3rd quarter of 2015 turned out to be overestimated. There are several probable reasons. This is also the dishonesty of the supplier, who refused to send the original invoice, while the accountant, relying on his integrity, took on the risks and reflected the deduction based on, say, a scan of the invoice. Or the accountant mistakenly recorded the same invoice twice in the sales ledger. Or the supplier sent a corrected invoice, dated already in the fourth quarter. Or the accountant entered the amount from the received invoice incorrectly.

In all these cases, it is necessary to draw up an updated VAT return. Indeed, due to the overstatement of the deduction, there was a decrease in the amount of VAT payable to the budget. But before you start drawing up an updated declaration, it is necessary to correct the data in the purchase book. This is done by compiling an additional list for the purchase book. If you need to cancel any entry, then this entry is recorded in the purchase book with a minus sign.

"Technical" errors in the purchase book

Another series of errors are technical errors that do not result in a change in the deduction amount. For example, when entering information from a received invoice into the purchase book, another organization was mistakenly indicated as a seller. Or the wrong address, TIN, etc. Since data from the purchase book is included in the VAT declaration, it is obvious that the information in the declaration is not correct. Such errors do not affect the amount of VAT payable, because the invoices themselves contain reliable information. This means that the claimed deduction is legal. Is it necessary to submit an updated VAT return in this case?

Not necessarily, due to Article 81 of the Tax Code of the Russian Federation, which prescribes mandatory filing of an updated declaration only in case of underestimation of the tax payable. However, officials in their speeches advise submitting “clarifications” in order to avoid the need to submit explanations to tax authorities during desk audits.

Invoices with “defect”

If the accountant finds errors in the invoice itself received from the supplier, then before contacting him for correction, you need to pay attention to the nature of the error. The fact is that not every mistake deprives the company of the right to deduction. So, for example, an incorrect indication of the consignee or the seller’s TIN does not give the tax authorities a reason to “withdraw” the deduction. This follows from paragraph 2 of Article 169 of the Tax Code of the Russian Federation. It says that the basis for refusing a deduction cannot be errors that do not prevent the tax authorities from identifying the seller, buyer, name of goods (work, services), property rights, their value, as well as the tax rate and tax amount.

If the seller made a mistake in the name of your company in the invoice (for example, instead of Aurora-Lux LLC he indicated Aurora LLC), then in this case you need to contact him for corrections. True, in this case, the correction procedure does not consist in replacing the “defective” invoice with a new one, but in drawing up a corrected invoice, in which the serial number and date of correction should be indicated.

Such invoices, according to tax authorities, should be registered in the purchase book during the period of receipt of the corrected invoice. This means that the deduction from the previous period will have to be canceled and an updated VAT return will have to be submitted with additional payment of tax and penalties. We note that this position is controversial, and the courts do not have a common opinion. Thus, the FAS Moscow District, in Resolution No. KA-A40/17450-10 dated January 26, 2011, in case No. A40-19455/10-90-183, ruled in favor of the company. And the Arbitration Court of the Moscow District, in its Resolution dated December 4, 2014 No. F05-13962/2014 in case No. A40-31001/14, supported the tax authorities.

Should we specify “delta” or completely?

In sections 8 to 12 of the VAT return there is line 001, which characterizes the relevance of the previously submitted information. This line indicates either “0” or “1”. The number 1 is set if the information in the section of the primary declaration was correct and does not require changes. A zero is entered if changes or additions are required to a specific section.

At the same time, appendices are provided for sections 8 and 9 of the VAT return. These applications also have a "relevance line". These applications are filled out if changes are made to the purchase book (or sales book) for previous periods. Thus, if, for example, a certain invoice for shipment was not entered into the sales book for the 3rd quarter of 2015, then this document must be included in an additional list to the sales book for the 3rd quarter of 2015. As a result, the “forgotten” invoice will be included in Appendix 1 to Section 9 of the updated VAT return for the 3rd quarter. In this application, you should indicate the relevance indicator “0”.

And at this stage, many accountants have a question: is it necessary to simultaneously submit section 9 as part of the updated VAT return? Similar questions arise in the case of additions to the purchase book and, accordingly, to section 8 of the declaration.

Unfortunately, there have been no official clarifications from officials yet. However, this question was raised at seminars and interviews conducted with the participation of representatives of the Federal Tax Service. According to their oral explanations, two options are possible. First: send only data from additional sheets to the purchase book or sales book, that is, changed data. Officials gave this method the name “delta-based”. In this case, all changes are reflected in Appendix 1 (with a relevance sign of 0), and in sections 8 and 9 the relevance sign of “1” is indicated and dashes are placed along the lines of the section. Such actions do not contradict the Procedure for filling out a VAT return.

The second method is to resend the entire purchase ledger or sales ledger. In this case, the Appendix to sections 8 and 9 is not filled out, and in these sections themselves the relevance indicator “0” is set and the already changed data is provided.

This method seems somewhat dubious to us, because all changes in accordance with the Decree of the Government of the Russian Federation No. 1137 are made through additional sheets. Nevertheless, officials are talking about it and let’s hope that official clarifications from them will appear in the near future.

Preparing tax returns and subsequently filing them is a very serious and difficult matter. It occupies a special position among reporting, since it is provided for in any transaction for the acquisition or sale of goods - material assets. Organizations with a large turnover every month draw up many invoices, in which, in addition to other things, VAT is calculated. It is not surprising that in such a number of calculations a miscalculation can be made, so knowing the rules and how to correct them is of great importance. If a declaration for the indicated tax has already been filed, and an error in the calculations was discovered later, then it is impossible to correct it in the document itself. In this case, an updated value added tax (VAT) declaration must be submitted additionally.

How to submit an amended return

If a miscalculation is identified that affected the final amount, it is necessary to prepare an adjusted/refined value added tax return. It does not display the previously submitted correct information; the new document only indicates the discrepancy in information. If the error led to an understatement of the tax, at the moment when the taxpayer filed and paid the increased rate, then the declarant independently decides whether he will create a new document with changes, or leave everything as is.

After submitting a clarifying VAT return, you should be prepared for an inspection by the tax office. The payer may be called to the Federal Tax Service office, or an inspector will personally come to check the documentation. If suddenly a data discrepancy is revealed, this will result in significant amounts of penalties, the amount of which depends on the type of activity.

The form of the declaration changes from time to time, according to the new legislation, since 2015 the submission of an updated declaration is carried out only in electronic form, paper media have become a thing of the past.

What is required to submit a clarifying declaration

To submit a ID you need:

  • Have a digital signature key.
  • Install the necessary software on your computer.
  • Install crypto-pro.
  • Install crypt-arm.

Step-by-step instruction

  • Create a clarifying declaration.
  • Archive it using crypt-arm.
  • Apply an electronic digital signature.
  • Send the file to the tax office.
  • Wait for a response by email regarding acceptance of the declaration.

In what cases is UD submitted?

The formation of an updated declaration provides for a rule that applies not only to value added tax, but also to other types for which reports are submitted to the Federal Tax Service. This type of tax report is submitted in several cases:

  • In case of an independently identified error in a previously submitted declaration, which led to an underestimated amount for tax payment. For example, an invoice with errors was accepted for VAT deduction, which became an obstacle to calculation.
  • A request was received from the tax office to provide them with clarifications on the declaration or to submit an updated profit declaration. If the taxpayer agrees with the identified inaccuracies, then the UD must be submitted before the expiration of the five-day period. If you disagree with the errors, you must submit an explanatory note to the tax service within the same period. For failure to satisfy the requirements of the Federal Tax Service within the specified period, the organization will be fined 5 thousand rubles; in case of a second violation within a calendar year, the amount will be 20 thousand rubles.
  • The goods were shipped for export, but the documentation package confirming the interest-free rate was not collected within the period established by law. In this case, an updated income tax return is submitted for the period during which the export goods were shipped (services provided and work performed at a 0% rate).

It does not matter who discovered the error, the taxpayer or a tax inspector, for example, during a desk audit. The rules for making corrections to accounting documentation are set out in PBU 22\2010, and in accordance with the Tax Code, Article No. 81, the filing of a clarifying declaration is provided for the reporting period of time to which the identified inaccuracy belongs.

Don’t know what an electronic updated declaration looks like? A sample can be seen below.

Possible reasons

As mentioned above, the reason for filing a UD may be an error by a financial department employee in the calculations. Some accountants submit an adjusting declaration if the amount during the financial audit was changed, either up or down. This should not be done, since the Tax Code has an article that states that UD is submitted only if an error is independently discovered.

The results of the audit are recorded and remain with the tax office employees, who, in turn, independently reflect the new information in the card, and when the accountant submits a clarifying declaration, the data is doubled.

When it is not necessary to submit a DD

An updated profit declaration is not submitted in several cases:

  • When issuing or receiving an adjustment invoice.
  • If the tax service has assessed additional VAT based on the results of the audit.
  • When errors discovered in the declaration do not affect the amount of VAT payable or result in an overpayment. In this case, filing an amended return is not an obligation, but the taxpayer can file one if desired.

How to correct shortcomings in VAT calculations

The methodology for making adjustments to calculations for value added taxes is described in detail in Article No. 54 of the Tax Code of the Russian Federation in the first paragraph. In accordance with this, when an error for the previous quarter was noticed in the current reporting period, only the results of the period in which it was made should be recalculated. If it is impossible to determine the moment when the error occurred, then the situation can be corrected in the current report. Most often, errors in calculating value added tax are allowed in the following cases:

  • When issuing an invoice.
  • At the time of making a note about purchases and sales.
  • In the process of displaying business transactions in tax accounting.
  • When filling out the tax report itself.

It is easiest to correct errors made when filling out the declaration itself, but it is more difficult to make amendments to a certain tax calculation in the invoice. At the initial stage, changes are recorded in the document, then amendments are made to the accounting information and the report itself. When calculating tax on an accrual basis, a clarifying declaration is submitted for all reporting time intervals, from the moment when the error was identified.

Filing a declaration

If the error was identified after the declaration for the current reporting period was submitted, but before the deadline for filing the reporting itself and/or paying taxes, in this case there is no penalty in the form of penalties. At the same time, when an updated VAT return is filed for the past time, an error is made in the tax amount, then the imposition of fines and penalties is inevitable. In accordance with the Tax Code, VAT documentation must be submitted before the 25th day of the month following the end of the reporting period. Value added tax is paid in equal amounts every month until the 25th.

The clarifying declaration must be submitted in the form valid at the time that needs to be corrected, for example, if the declaration is submitted for the period preceding January 1, 2014, then it can be issued on paper. If the error is not related to the VAT amount, then there will be no penalties. However, those who recalculate tax increases for past periods will incur financial liability in the amount of 20% of the amount not paid on time. In some cases, tax officials may not hold the payer accountable:

  • When he independently identified the inaccuracy.
  • If, after submitting the declaration, a check was carried out and no error was found.

The updated tax return is submitted in the same way as the reporting one, on the same form. To indicate the purpose of the document, that is, to eliminate an error, on the title page, in the line “correction number”, you must indicate the number 1. A covering letter must be attached to the document with a request from the payer to accept the document by the territorial body of the Federal Tax Service, as well as indicating the essence of the corrections and a list of related papers According to the Tax Code of the Russian Federation, a covering letter is not mandatory, but most branches require you to provide one.

Covering letter

In addition to the clarifying declaration, tax authorities require a document that must contain the following information:

  • The name of the tax for which the UD is issued, in this case, VAT should be indicated.
  • The reporting and tax period of time for which recalculation is performed.
  • Reasons for submitting a document.
  • Changed indicators, only new values ​​need to be specified.
  • Document lines subject to change.
  • Details of the payment documents used to transfer the missing tax amounts.
  • Signature of an authorized person (general director or chief accountant).
  • A copy of the payment order confirming payment of tax and penalties.

When conducting a desk audit, employees of the Federal Tax Service may request primary documentation from which the error was established.

Since 2017, an explanatory note to the updated value added tax return can be submitted exclusively electronically in the established format.

Nuances of submitting documents and consequences

When submitting a clarifying declaration, you should know some nuances:

  • Situations are quite common when a taxpayer changes his legal address, which entails a change in the tax service branch. If an error is subsequently discovered in the reporting, which was made even before the change of address, then the declaration in question is still submitted to the territorial body of the Federal Tax Service at the new place of registration.
  • If discrepancies in the calculation of VAT were identified after the reorganization of the enterprise, then the updated tax return is also submitted to the territorial body of the Federal Tax Service at the place of registration of the legal entity formed after the changes.
  • It should be taken into account that the filing of a tax return by a taxpayer always generates the interest of the tax service. If a clarifying declaration is generated for a closed tax period, then a desk or field audit of accruals is almost inevitable. In this regard, many financial department employees try to avoid filing a tax return, hoping that the tax office will not discover the error before the statute of limitations expires.

About the deadlines for filing an updated declaration

The deadlines for providing UD and responsibility are regulated by the Tax Code of the Russian Federation, paragraph 2-4, article No. 81:

  • When an updated 3-NDFL declaration is submitted before the end of the period specified for filing the initial declaration, this is usually equated to filing in accordance with the established deadlines.
  • If the “clarification” is provided after the end of the period for filing the initial return, but before the deadline for paying the tax, the taxpayer will not be fined. In this case, the main condition must be met: the declaration must be submitted before the Federal Tax Service employees become aware of the identification of an error or the initiation of an on-site inspection.
  • When filing a tax return after the expiration of all deadlines for both filing the initial return and paying the tax, the taxpayer will not be held liable if, in addition to the listed conditions, two more are met.

The accrued penalties and arrears were paid before the updated personal income tax declaration was submitted.

An on-site inspection by the tax service did not confirm the fact of the error and the provision of false information, after which an updated declaration was submitted.

Regarding the desk audit of the primary declaration, within the framework of which the UD was submitted, its termination may follow if a “clarification” is provided before an understatement of tax is identified.

In order to avoid misunderstandings, an updated tax return should be submitted as soon as discrepancies in the reporting are independently identified.

Registration of an updated declaration

The updated tax return must contain:

  • Sections that were completed on the original return, even if no errors were found.
  • Sections that you have not completed previously but should have done so. For example, a taxpayer is a tax agent, but did not calculate agency VAT in the initial declaration, therefore, when correcting this inaccuracy, one more section must be included in the UD.
  • Appendix No. 1 to the 8th section, if an additional sheet of the purchase book was filled out for the period for which the “update” was issued.
  • Appendix No. 1 to Section 9, if an additional sheet of the purchase book was filled out for the period for which the ID was issued.

Filling out an updated declaration

It is very important to know how this document is filled out, since this is a different form in which only reliable indicators not previously presented are entered.

On the title page there is a column “Adjustment No.,” which is required to be filled out. Sections 8-12 must be filled out only when making clarifications to Appendix No. 001. When making amendments to the sales or purchases book after the end of the reporting period, you must fill out Appendix No. 1 to Sections 8, 9.

Signs of relevance

An equally important parameter is the sign of relevance; these fields are filled in with the numbers 0 or 1.

  • 0 is a number indicating that the information in sections 8 and 9 was not previously provided or that old information was replaced.
  • 1 - the number is set when the data specified earlier in the declaration is true and relevant.

The relevance indicator is needed to ensure that the payer does not duplicate information. If a lot of errors were found in the declaration, you can put 0 in all sections, after which the information will be completely downloaded.

Let's look at how a clarifying declaration with an increased amount is filled out. In the case where the UD is formed with the aim of increasing the amount of tax, payment must be made before submitting the document. If this is not done, the Federal Tax Service employees will impose a fine due to delay. A clarifying declaration is submitted the next day after the debt is closed.

Reducing the amount

If a taxpayer forms a tax deduction in order to reduce the amount, this leads to a desk audit by tax officials or an on-site audit is scheduled.

If as a result it turns out that the taxpayer still owes money, then the required amount will be transferred to his account, but to carry out such an operation he must write an application to the Federal Tax Service.

Procedure for submitting UD in 2017

How do we submit an updated VAT return? Are the deadlines defined? In 2015, payers were required to submit documentation to the tax service in electronic form. In accordance with Article No. 174 of the Tax Code of the Russian Federation, paragraph 5, all declarations drawn up on paper are considered unfiled. The same rules apply to clarifying declarations, so this year they are issued exclusively in electronic format, and what is required for this is described at the beginning of the article.

As for the specific deadlines for submitting the “clarification,” there are none. It is better to submit it immediately after discrepancies in the calculations have been independently identified; do not forget that detection of errors by the Federal Tax Service leads to penalties.

Whether or not to submit a clarifying return is up to each taxpayer to decide independently, but do not forget about the possible consequences. Therefore, the best option in this case is to carefully check all calculations and the declaration itself before submitting it in order to exclude the occurrence of errors as such.

Dubinyanskaya E.N.,
Head of Audit and Finance Department
CJSC "United Consulting Group"

Errors occur for taxpayers for various reasons. He may make inaccuracies in tax calculation when determining the tax base and rate or fill out an invoice or sales (purchases) book incorrectly. In addition, there are technical errors. You will have to answer for any mistakes, so it is better when the accountant finds and corrects them himself.

Errors in calculating tax as a general rule are corrected by submitting an updated declaration to the tax office.

The specificity of this tax is that for a taxpayer who has discovered a VAT error, it is often not enough to prepare only an updated tax return for the period in which the tax base was distorted.

The accountant must make adjustments to the invoice, or to the sales ledger or purchases ledger. The rules for making corrections to these documents are regulated not by the Tax Code, but by Decree of the Government of the Russian Federation dated December 2, 2000 No. 914 “On approval of the Rules for maintaining logs of received and issued invoices, purchase books and sales books when calculating value added tax” (hereinafter - Decree No. 914, Rules).

1. issue or receive an invoice;

2. register it in the sales book or purchase book;

3. make entries to reflect VAT in accounting;

4. and finally fill out the tax return for .

The procedure for correcting VAT errors depends on at what stage of tax calculation and in which documents the inaccuracy was made.

The accountant should begin correcting the VAT error precisely from the stage at which the error was made. (In any case, the correction of an error in the value added tax, which led to a distortion of the tax base, is completed in the same way as for any other tax - by drawing up an updated tax return).

Let us consider in detail each stage of correcting VAT errors.

Errors in invoice.

The error may be due to incorrect execution of invoices by the supplier (contractor, performer). In this case, the buyer will be able to apply the tax deduction on the corrected invoice only in the tax period when the corrected document was received (in any case, this is what is stated in the Letter of the Federal Tax Service of Russia dated September 6, 2006 No. MM-6-03/896@) . Accordingly, this invoice must be recorded in the purchase ledger by the date it was received (ie the date the corrected document was received).

Corrections are made to the purchase book by drawing up additional sheets, that is, by canceling entries on incorrect invoices (clause 7 of the Rules). In this case, the details of the incorrect invoice are indicated with a minus sign. Information about corrected invoices is reflected in the purchase book in the usual manner - at the time of their receipt.

In the Letter of the Ministry of Finance dated July 27, 2006. No. 03-04-09/14 states that this procedure must be followed regardless of which specific invoice details were filled out incorrectly by the supplier (or were missing): TIN, KPP, address of the seller or buyer, payment order number for prepayment, etc. .d.

A supplier who has issued an invoice with an error, after correcting it, must draw up an additional sheet to the sales book (clause 16 of the Rules). This additional sheet cancels the erroneous entry and reflects the correct one.

Mistakes made inbookshopping andbooksales

Errors can also occur when compiling a sales book or a purchase book.

So, if the invoice is drawn up correctly, but errors were made when registering it in the purchase book (or sales book), additional sheets are also required.

If an invoice was mistakenly registered in the purchase book (for example, an invoice was reflected for goods that were not accepted for accounting), then in an additional sheet for the period in which it was registered, this entry is canceled (recorded with the sign "minus").

If everything in the invoice was filled out correctly, but the data from it was incorrectly transferred to the purchase book, then an additional sheet must be filled out. According to oral explanations from officials, in this case, two entries are made on the additional sheet: one canceling the incorrect entry in the purchase book (with a minus sign), the second is the correct entry (with a plus sign).

The seller also corrects an error when an invoice is incorrectly registered in the sales book.

If the invoice was mistakenly not registered (although it was received in the expired tax period), then the organization must make the necessary changes to the purchase book for the tax period to which such an invoice belongs and submit an updated declaration (clause 2 of the Letter of the Federal Tax Service of Russia dated 09/06/2006 No. MM-6-03/896@).

Correction of errors in accounting registers.

After the accountant has corrected the figures in the invoice and adjusted the sales book or purchase book (by making additional sheets), he is obliged to make corrective entries in the accounting records.

Depending on the nature of the detected error, corrections to the accounting registers can be made in several ways, including:

By means of additional accounting entries;

The “red reversal” method.

Note that the method of additional accounting entries is used if the correspondence of accounts is not broken, but only the transaction amount has been changed. Correction of the error is made by making an additional entry with the same accounting correspondence for the amount of the difference between the correct amount of the transaction and the amount reflected in the previous accounting entry.

The reversal method is used, as a rule, if the accounting registers contain incorrect account correspondence or the transaction amount is exaggerated.

VAT adjustments are reflected in the same accounting accounts in which the entries for accrual or deduction of value added tax were initially reflected. Errors made in determining the tax base are corrected by adjusting the entries that reflect the amount of sales.

The basis for VAT adjustment entries in accounting are, as a rule, corrected invoices, additional sheets of the sales book and purchase book, as well as an accountant’s certificate. The situation cannot be ruled out. when the accountant could make a mistake only in recording the transaction in accounting, in this case, compiling additional sheets of the sales book or purchase book is not required.

The accounting certificate contains a description of the error made, all the necessary calculations and entries that should be entered into the accounting registers. When preparing an accounting certificate, you should be guided by the principles of preparing any primary accounting documents. Because it indicates all the mandatory details listed in clause 2 of Art. 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”.

It should be remembered that the rules for making adjustments to accounting registers depend on the moment the error is discovered.

If the error relates to expired reporting periods, then corrections for that period (unlike the tax period) are not made. The procedure for correcting errors in accounting is set out in clause 11 of the Instructions on the procedure for drawing up and submitting financial statements (see Order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n).

Errors of the current reporting year identified before its end are corrected in the month of the reporting period in which they were discovered. If an error was made in the expired reporting period, but was discovered after the end of the reporting year for which the financial statements have not yet been approved, the corrective accounting entries are dated December of the expired reporting year.

If an error was made in previous reporting periods for which financial statements have already been compiled and approved, then the accountant reflects the corrective entries in the registers of the current period (as of the date the error was discovered).

Let's look at examples.

Example 1.

Accountant at Office Goods LLC December 12, 2007 I discovered an error in the invoice dated September 25, 2007. This invoice was issued to the buyer (Lastochka LLC) upon shipment of the products and registered in the sales book in September 2007. The price of the sold products was incorrectly indicated in the documents. In particular, instead of the price for writing paper - 450 rubles, the price was indicated other goods – 250 rub.

1. Correcting an error in the invoice, the accountant of Office Supplies LLC crossed out the incorrect indicators in columns 4, 5, 8 and 9 and wrote the correct amounts instead.

Based on the corrections in the invoice, the accountant made appropriate adjustments to the sales book for September 2007. The total data from the sales book for September 2007 was rewritten into the additional sheet of the sales book, the indicators from the incorrect invoice were indicated with a minus sign and reflected correct amounts. In the “Total” line of the additional sheet, new results of the sales book for September 2007 were displayed.

2. Next, the accountant of Office Products LLC, correcting the invoice dated September 25, 2007. and filling out an additional sheet to the sales book for September 2007, reflected these adjustments in accounting. To do this, he drew up an accounting statement dated December 12, 2007, which provided explanations regarding the error.

An error in determining the tax base and calculating VAT was made in September 2007. By the time it was discovered, the financial statements for this period had already been submitted. Therefore, corrective entries were made on December 12, 2007. - on the date of making corrections to the invoice, filling out an additional sheet to the sales book and drawing up an accounting certificate.

The following entries were made in the accounting records of Office Products LLC:

D 62 K 90-1 – 25,000 rub. - revenue from the sale of writing paper to the buyer - Lastochka LLC in the amount of 100 packs is reflected;

D 90-2 K 68.VAT – 3,813.56 rubles. - reflects the amount of VAT calculated for payment to the budget;

D 62 K 90-1 – 20,000 rub. (RUB 45,000 – RUB 25,000) - the amount of revenue from the sale of writing paper has been increased (error has been corrected);

D 90-1 Credit. VAT – 3050.85 rubles. (6,864.41 rubles – 3,813.56 rubles) - the amount of VAT payable to the budget has been additionally accrued.

It should be borne in mind that the accountant of Office Supplies LLC could make corrections in another way, namely, by reversing previous (incorrect) entries in the full amount and reflecting the correct amounts:

D 62 K 90-1 – reversal 25,000 rubles. - the amount of revenue from the sale of writing paper was reversed (error corrected);

D 62 K 90-1 – 45,000 rub. - actual revenue from the sale of writing paper is reflected (error corrected);

D 90-2 K 68. VAT – reversal 3,813.56 rubles. the amount of VAT accrued for payment to the budget on the invoice was reversed;

D 90-2 K 68.VAT – 6,864.41 rubles. - reflects the amount of VAT payable to the budget.

Example 2.

In January 2008, the accountant of Karandash LLC discovered that in December 2006 (!), revenue from the sale of goods in the amount of 118,000 rubles was not taken into account. (including VAT RUB 18,000). At the same time, the cost of goods sold was taken into account in the expenses of December 2006.

The invoice for this sale was issued in December 2006, but was not recorded in the sales ledger.

Let’s assume that the amount of the VAT penalty was 5,000 rubles. Penalties and additional payments for taxes for 2006 were transferred in January 2008.

Since the error relates to 2006, for which the financial statements have already been approved and submitted. Consequently, in accounting the error is corrected by records of the month in which it was discovered - January 2008.

January 2008

D 62 K 91.1 - income (revenue) related to previous periods is reflected - 118,000 rubles.

D 91.1 K 68.VAT - VAT is charged on proceeds from the sale of goods - 18,000 rubles.

An error in VAT calculation is corrected by drawing up an additional sheet to the sales book for December 2006 and drawing up an updated tax return for the same month. In this case, according to the declaration, it is necessary to pay an additional amount of VAT, as well as penalties. And only after this should you submit an updated declaration to the tax authorities.

Example 3.

Let us turn to the conditions of example 1 - How can the buyer, Lastochka LLC, correct VAT errors in accounting?

Lastochka LLC, filling out an additional sheet to the purchase book for September 2007. and reflecting in it the corrections on the invoice received from the supplier - Office Products LLC, compiled an accounting certificate dated December 12, 2007. It explained the reasons for the corrections made to the purchase book for the past tax period, and also indicated the correct amounts of VAT that should be reflected in the accounting records. Errors regarding VAT were made in the third quarter of 2007, and the financial statements for this reporting period have already been submitted. Therefore, corrective entries in the accounting of Lastochka LLC were reflected on December 12, 2007. (as of the date of making corrections to the purchase book and drawing up the accounting certificate).

The following entries were made in the accounting of Lastochka LLC:

D 41 K 60 – 21,186.44 rub. - reflects the cost of paper purchased from Office Products LLC;

D 19 K 60- 3,813.56 rub. - reflects the amount of VAT presented by the supplier;

D 68 K 19 – 3,813.56 rub. - the amount of VAT claimed on writing paper has been accepted for deduction;

D 41 K 60 – 16,949 rub. (45,000 – 25,000 rubles – 6,864.41 rubles) - the cost of paper purchased from the supplier has been increased (basis - corrected on September 25, 2007);

D 19 K 60 – 3,051 rub. (RUB 6,864.41 - RUB 3,813.56) - the amount of VAT on paper has been increased (based on a corrected invoice);

D 68 K 19 – 3,051 rub. - an additional amount of VAT has been accepted for deduction.

Similar to the situation described in the first example, corrective entries could be made using the “reversal” method.

VAT adjustments are provided if errors were found in the primary VAT or all necessary data was not reflected. Information on sending updated VAT returns is in paragraph 2 of the Completion Procedure.

The adjusted VAT consists of:

  • the declaration itself (even if the changes affected only the applications);
  • applications that were previously sent to the Federal Tax Service, taking into account the changes made to them;
  • other sections of the declaration and appendices to them, in case of amendments (additions) to them.

Correction number

The adjustment number in the declaration and the adjustment numbers in the VAT annexes must match. In Kontur.Extern, after clicking on the “Proceed to Send” button, the correction number from the declaration is automatically entered in the applications.

Sign of relevance

The field “Relevance indicator” is filled in only in VAT annexes. It appears if the “Adjustment number” field contains a value other than 0.

If in the corrective declaration it is necessary to submit to the Federal Tax Service a new version of the purchase book, sales book and other applications, then the Relevance Attribute should be equal to 0 - the information is not relevant. Relevance sign = 0 means that the previously submitted information to the Federal Tax Service is no longer relevant and a new version of the section is needed.

If you do not need to send a new version of the application, then the Relevance Sign should be equal to 1 - the information is current. Relevance indicator = 1 means that something other than this section is being adjusted in the adjusting declaration. The inspection already has correct information on this section.

Additional sheets

Additional sheets of the purchase book (Section 8.1) and sales book (Section 9.1) are attached only when sending adjustments.

If it is necessary to change the primary books of purchases or sales, then the changes are formalized by creating additional sheets - see resolution 1137. For example, as part of a corrective declaration, information from the purchase book is presented with the relevance sign = 1 - the information is current, and an appendix to the purchase book is added - section 8.1, in which the relevance sign is set = 0 - the information is not relevant. The sales book is adjusted in the same way.

Additional sheets are not attached if an error occurred when transferring data from the primary purchase book or sales book to information from the purchase / sales book - section 8 or 9 of the declaration. In this case, the books themselves are corrected (section 8 or 9) - you should indicate in them the correction number, which is different from zero, and the relevance indicator = 0 - the information is not relevant. Then make all the necessary changes.

The procedure for submitting an updated VAT return is provided for in Article 81 of the Tax Code of the Russian Federation. And its form and procedure for filling out are regulated by order of the Federal Tax Service of Russia dated October 29, 2014 No. MMV-7-3/ The procedure for preparing updated VAT returns was explained by the Federal Tax Service in a letter dated September 24, 2015 No. SD-4-15/

Filling out an updated VAT return

If errors are found in the VAT return for previous periods, you must submit an updated VAT return. In filling section 8 of the VAT return, as well as section 9, there are features. They must reflect the degree of relevance of previously provided information.

Namely, in column 3 on line 001 you need to put the relevance indicator 1 or 0. The 0 indicator means that the company is changing the information in the submitted sections. For example, it adds sales or deductions, corrects errors in VAT amounts, etc. (clause 47.2 of the order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/).

Sign 1 confirms the accuracy of previously submitted information. For example, if a company clarifies only deductions in an updated VAT return, then Section 9 of the VAT return with information about calculated VAT, you must submit it with sign 1 and put dashes in all other lines (lines 005, 010-280). It turns out that if a company mistakenly puts a 0 instead of a 1 in section 9, it will reset the accrued VAT data. After all, in other lines of the same section there will be dashes.

Appendix 1 to Section 9 is not suitable for correcting errors, since companies submit it if they fill out additional sheets to the sales book. But the company does not fill them out, since everything in the sales book was correct. To correct errors, when filling out an updated VAT return, you need to re-work section 9. Since the company is replacing the information from the first update, in section 9 you must set the relevance flag to 0 and include all the information about the calculated VAT that was reflected in the primary return.

In some cases, in the same updated VAT return, different signs of relevance should be placed in different sections. We have shown in the table how to correct reporting correctly.

Which sections to fill out in the updated VAT return?

Desk audit of the updated VAT return

As a rule, the inspection itself will discover the errors that we described above during a desk audit of the updated VAT return. The amount of calculated VAT on lines 260 and 270 of section 9 must coincide with the tax on line 110 of section 3 (letter of the Federal Tax Service of Russia dated March 23, 2015 No. ГД-4-3/). And if the company has reset the information in section 9, then these ratios are not respected. Therefore, inspectors will request clarification of the updated VAT return and demand that errors be corrected. But it will no longer be possible to withdraw or cancel an updated declaration with an erroneous sign of 0, since the inspectorate has accepted it.

Therefore, errors can be corrected by submitting another VAT clarification.

How to draw up an explanatory note for the updated VAT return, see the example below.

Explanation for the updated VAT return

When submitting an updated VAT return, you must enter the relevance indicator 1 or 0 in column 3 on line 001. As we wrote above, indicator 0 means that the company is changing the information in the submitted sections, and indicator 1 confirms the accuracy of the previously submitted information. Let's imagine that the company adds deductions and, in connection with this, submits an amendment. During a desk inspection, inspectors will most likely request an explanation for the updated VAT return.

Sample explanations for the updated VAT return

To the Head of the Federal Tax Service of Russia No. 20

Address (legal and actual):

125008, Moscow, st. Mikhalkovskaya, 20

Moscow 06/29/2016

According to paragraph 1 of Article 81 of the Tax Code of the Russian Federation, Alpha represents

updated value added tax declaration for the 1st quarter of 2016.

In the updated declaration, the amount of tax deductions is increased by 7020 (Seven thousand twenty) rubles. It was not possible to apply the tax deduction due to late registration of the invoice received from the supplier in the purchase book.

Based on the results of the updated calculations, the amount of tax to be paid additionally does not arise.

You can download a sample of explanations for the VAT return from the link below.

Correct the error in VAT calculation using clarification

“...Last year we received 100 thousand rubles free of charge from the sole founder. We paid VAT on this amount by mistake. Only discovered now. Do we have the right to deduct the excess accrued amount in the current period? "(from a letter from chief accountant Alfia Sharafutdinova, Moscow)

The error due to which the company overestimated the tax can be corrected in the current period (clause 1 of Article 54 of the Tax Code of the Russian Federation). But, according to tax authorities, this rule does not apply to VAT returns. After all, VAT errors are corrected through additional sheets. This means that you need a VAT updated one. If you declare VAT deduction in the current period, it will be removed.

Inspectors do not have the right to add additional VAT, penalties and fines, since you have overpaid. But this point of view will have to be defended in court. Therefore, if you do not want to conflict with the tax authorities, submit an updated VAT return. Prepare an additional sheet of the sales book. In it, cancel the information about the tax accrued on gratuitous assistance. To do this, make the same entry with a minus (clause 9 of Appendix 4 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). These data must be shown in Appendix 1 to Section 9 of the clarification. In this case, in line 001, put the sign 0 (clause 48.2 of Appendix 2 to the order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/).

If you made a mistake in VAT deductions, submit an updated return

“...We discovered errors when calculating VAT for the fourth quarter of 2015. According to one invoice, a deduction in the amount of 3 thousand rubles was declared twice, and on the other, instead of 20 thousand rubles, 10 thousand were deducted. As a result, the tax should be less by 7 thousand rubles. Do we have the right not to submit a clarification, but to correct errors in the current period? "(from a letter from chief accountant Alla Ivanova, Ivanovo)

As a general rule, a company has the right not to submit an updated VAT return if, due to an error, it has overestimated the tax (clause 1, article 54, clause 1, article 81 of the Tax Code of the Russian Federation). But according to the general opinion of officials and judges, this rule does not apply to the VAT declaration (letter of the Ministry of Finance of Russia dated August 25, 2010 No. 03-07-11/363, determination of the Supreme Court of the Russian Federation dated August 28, 2014 No. 306-ES14-631).

It is safer to file adjusted returns. Errors in VAT reporting are corrected through additional sheets (clause 4 of Appendix 4 to Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137). In the additional sheet, entries with errors should be canceled and the correct ones made. And transfer the data from this sheet to the updated VAT return. Here, fill out Appendix 1 to Section 8. In line 001, put the sign 0. At the same time, submit an application for offset or refund of the overpayment.

When changing your address, you do not need to provide an update

“...In April, the legal address was changed, and because of this, the checkpoint changed. The old checkpoint was recorded in the invoices for the 1st quarter. With this code, the buyer recorded invoices in section 8 of the declaration. The inspectorate now demands an explanation for the discrepancies. We must submit an updated VAT return. "(from a letter from the chief accountant Elena Petrova, Ryazan)

The declaration must be corrected only if the company did not pay additional tax due to an error (Clause 1, Article 81 of the Tax Code of the Russian Federation). If there are no errors in the buyer’s declaration and report, clarification is not needed. The counterparty transferred data from the invoices that the company issued with the old checkpoint. Therefore, you should inform the inspectorate that the checkpoint in your declaration is different due to a change in legal address.

You can send your buyer a copy of the entry sheet in the Unified State Register of Legal Entities, which will confirm the change of address and checkpoint. He will attach these papers to his explanations for the Federal Tax Service. Then the counterparty will not have problems with deductions.

If the lines are mixed up, it is better to submit an updated VAT return

“...We purchased the property in November last year. We received an invoice and claimed VAT deduction in the same period. The declaration mistakenly reflected the deduction in line 130 of section 3 as from an advance payment. But it should have been reflected in line 120 as a deduction from goods. Should I submit a clarification? "(from a letter from chief accountant Marina Petrova, St. Petersburg)

Lines 120 and 130 of section 3 are intended for VAT deductions, only one for goods received, and the other for transferred advances. If you mix up the indicators of these lines, the total amount of VAT will not change. This means that the error does not lead to an understatement of tax. Formally, the company is not obliged to submit an updated declaration (clause 4 of Article 81 of the Tax Code of the Russian Federation), but it is safer to do so.

Tax authorities often remove deductions in similar situations. In their opinion, if the company reflected the deduction in line 130 of section 3, then this is a tax on the transferred advances. Then the company must have an invoice for the advance. But the company does not have such an invoice.

Companies will only be able to defend such a deduction in court (resolution of the Thirteenth Arbitration Court of Appeal dated November 24, 2015 No. 13AP-23783/2015). If a company wants to avoid a dispute with tax authorities, it is better to correct the error in the declaration.

It is enough to explain the error in the invoice number

“...Inspectors are conducting a cameral of the VAT declaration for the second quarter. They sent a request to explain the discrepancies with the supplier’s reporting. It turned out that we wrote down the invoice number incorrectly. Do we have the right to simply respond to the request and not submit a clarification? "(from a letter from chief accountant Anastasia Petrova, Nizhny Novgorod)

If, due to an error in the declaration, VAT is not underestimated, it is not necessary to clarify the reporting. An error in the invoice number does not affect the VAT amount. But due to such inaccuracy, the data in the declaration does not coincide with the information from the supplier. Therefore, the inspectors requested clarification (clause 3, 8.1 of Article 88 of the Tax Code of the Russian Federation, clause 4 of the appendix to the letter of the Federal Tax Service of Russia dated November 6, 2015 No. ED-4-15/19395).

The answer should explain why the error occurred. You can send a response in free form or in the form recommended by the Federal Tax Service in letter dated June 28, 2016 No. ED-4-15/