Mutual settlements between organizations and enterprises that have been working with each other for a long time are often very complex. So, part of the production can be sold in advance, the other under the already purchased other goods, part - to cover the amount of the previously issued debt, etc. All these transactions are tracked during balance sheet preparation, and are also recorded using invoices that require reversal.
Instructions
Step 1
Invoices with identified violations and inaccuracies cannot be registered in the purchase book until corrections are made, certified by the seller and signed by the head of the organization. When canceling, or more simply, when making the necessary changes, the invoice must be stamped and the date when these corrections were made must be indicated.
Step 2
Relying on the tax code of the Russian Federation, understand that the norms prescribed in article 21 allow corrections if the invoice was incorrectly drawn up, and also if the invoice must be replaced without fail.
Step 3
If changes are made to an inaccurate invoice registered by the seller in the purchase book, the buying company will be obliged to submit to the tax authorities a declaration drawn up taking into account the corrections made for the reporting period when errors or inaccuracies were made.
Step 4
If the change in the data in the invoice occurs while the check is in progress, then the deduction will be presented on the date indicated when the revised invoice was received.
Step 5
When making the necessary changes to an inaccurate invoice registered by the buyer in the purchase book, the buyer must also correct the entry made in the purchase book on this invoice in the reporting period when the invoice was registered. The entry made must be signed directly by the head of the organization or his authorized representative and certified by a seal indicating the exact date of the changes.
Step 6
Register corrected invoices only in the reporting period when the corrected invoices were received. All indicators of the invoice as amended will be included in the tax return for the current reporting period.
