An invoice is a primary accounting document that must be filled in correctly, without blots and adjustments. Each invoice has a serial number and is entered in the ledger. If a mistake was made when writing a document, then the correction can be made taking into account the "Regulations on accounting documents".
It is necessary
- - packing list;
- - seal of the organization;
- - act of corrections.
Instructions
Step 1
If you made a mistake when filling out the consignment note, read paragraph 4.3 of this provision. According to the law, all entries, both previously entered incorrect and corrected, should be easy to read, so do not cross out anything with thick lines and do not gloss over with a proofreader.
Step 2
Invite an administration representative. With him, cross out the incorrect entries with one line, enter the correct ones, sign "corrected", put the seal of the organization, draw up an act of correcting the invoice with the signature of the person in charge for filling out the primary documentation, the chief accountant and the head of the enterprise.
Step 3
All dates on the invoice must coincide with the dates of receipt of the goods by the buyer. Consignment notes and advance invoices cannot be destroyed. If the numbers, delivery and receipt dates do not coincide, then the tax audit may consider this situation a violation of tax legislation, which will entail a full check of the financial and economic activities of the enterprise, the imposition of an administrative fine, suspension of work for up to 90 days, and in case of systematic violations - criminal liability of authorized persons. In addition, the company will be deprived of the opportunity to receive a VAT deduction.
Step 4
If the errors are corrected correctly, crossed out with one line with the correct entry, all dates coincide, the invoice or invoice is easy to read, and the corrections do not interfere with the verification, then this does not entail administrative or other liability of authorized persons and does not deprive the company of the opportunity to receive a VAT deduction when submission of tax reports.
