When working in the 1C 8.3 Accounting program, input errors are not that rare. Of course, the human factor does not always play a role, but it also plays a big role.
Let's assume that the program reflects the fact of purchase or sale of a product. After some time, it turns out that the data entered was incorrect. The reasons are not important to us. The main thing to understand is that making changes to previously completed documents is not always correct. This can lead to disastrous consequences and break the logic of the data. That's right - make an adjustment in 1C for the previous period using the relevant documents.
Adjustment of receipt and invoice from supplier to decrease
Let's look at a specific situation. On October 11, 2017, our organization LLC Confetprom purchased one pair of rubber gloves from a supplier at a price of 25 rubles per pair. After some time, it became clear that incorrect data had been entered into the program.
It turns out that the supplier changed the price for us, which was 22 rubles. Unfortunately, this information was not conveyed to the employee who made the purchase of gloves in the program, and he made a mistake.
In order to correct a previously created receipt document, there is an adjustment to it. You can enter the adjustment document directly from the receipt itself, as shown in the figure below.
The program filled in all the data automatically. Please note that on the first tab “Main” in our example, the “Recover VAT in the sales book” checkbox is selected. The fact is that the price and, as a result, the cost of the gloves was reduced. In this regard, we need the previously deductible VAT to be restored in the sales book.
Also here you can indicate how the created adjustment should be reflected: in all sections of accounting or only for VAT.
By going to the “Products” tab, we see that our rubber gloves with all other data have already been added to the corresponding tabular part. In this case, the string itself is divided into two substrings. The upper part contains data from the primary receipt document, and the lower part contains the adjustment.
In our case, the price of gloves has changed downwards from 25 rubles to 22 rubles. We reflected this change in the second line.
Let's make adjustments and check the formed movements. As can be seen in the figure below, the cost of rubber gloves has been adjusted by 3 rubles. A VAT adjustment was also made to the amount of 18% of this cost. It amounted to 54 kopecks.
After completing the adjustment, we can do the same. This is done in a manner similar to registration from the receipt of goods.
Adjustment of sales and invoices from the seller
Situations when it is necessary to adjust the primary document up or down, carried out in previous periods, may also arise when selling goods. In such a situation, you can safely use the instructions described above.
An implementation adjustment in 1C 8.3, just like a receipt adjustment, is created on the basis of a primary document. The set of fields is quite similar. Only the movements created in the program differ.
It is always unpleasant to discover an error in an accepted VAT return, and if this error led to an understatement of the tax amount, then it becomes doubly unpleasant, because in this case you will have to submit an updated return and pay the missing amount. In this article, I will tell you how to delete an erroneously entered receipt document and generate an updated VAT return by canceling the purchase ledger entry in the 1C: Enterprise Accounting 8 edition 3.0 program.
Situations with erroneous document entry are not so rare. For example, sometimes an accountant enters documents into the program using scanned copies, but the supplier never provides the originals and disappears. Or serious errors are discovered in the primary documents that do not allow VAT to be deducted on them, and the opportunity to obtain the correct version is not available for some reason. Technical errors are also possible when, when entering a document into the program, the wrong counterparty is selected, the wrong date is indicated, etc. In any case, if we erroneously declared VAT deductible on any document, it is necessary to generate reversing entries in the accounting accounts, as well as provide a corrective VAT return for the period in which the erroneous document was entered.
In order to reverse an erroneously entered document in the 1C: Enterprise Accounting 8 program, go to the “Operations” tab and select the “Operations entered manually” item.
We create a new document with the type of operation “Document reversal”.
In the “Document to be reversed” field, select the erroneously entered receipt document; the entries in the accounting accounts and the VAT accounting register are filled in automatically.
Please note that in addition to the “Accounting and Tax Accounting” tab, which reflects reversing transactions for the receipt of services, the document also has a “VAT presented” tab, intended for making changes to the VAT tax accounting subsystem. That is why it is necessary to formalize the operation as a reversal of a document, correctly selecting the erroneous receipt, and not just create accounting entries for accounts using a manual operation.
But to cancel a purchase ledger entry, this operation is not enough; you need to create another document called “Reflection of VAT for deduction” and is also located on the “Operations” tab.
We create a new document, select the counterparty, contract, erroneous receipt and check all the boxes on the “Main” tab, indicating the additional recording period. leaf.
Go to the “Goods and Services” tab and click “Fill” - “Fill in according to the payment document.”
Since we must cancel the purchase book entry, after automatically filling out the document, we change all the amounts on this tab to negative, and in the “Event” column we select “VAT submitted for deduction.”
We post the document and look at the postings
Now we will generate an updated declaration for the 3rd quarter of 2016 (the period when the error was made). To do this, go to the “Reports” tab and select the “Regulated reports” item.
We create a new VAT return, indicate the adjustment number and fill out the report.
Information about the adjustment made must be reflected in Section 8 of the appendix. 1
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Configuration: 1c accounting
Configuration version: 3.0
Publication date: 15.02.2017
Often when working with the 1C:Accounting 8.3 program, we see how accountants or managers edit Shipping or Receipts documents during shipment. Such operations are not allowed in the program; documents are provided for such cases Implementation adjustments And Adjustment of receipts.
Adjustments can be made either upward or downward.
The adjustment is made when the price and/or quantity of goods shipped changes. The adjustment operation is carried out by agreement of the parties with the execution of an additional agreement by the parties. The adjustment can be made for Goods, Services or Work.
1. Adjustment of the implementation of 1C: Accounting 3.0 (seller’s position)
This type of document is used to register changes to those already issued to the buyer. Such situations may include situations where the seller has identified errors in shipping documents or an agreed change in the terms of sale for goods, services or work already sold.
Implementation adjustments are introduced based on:
1. Sales (deed, invoice)
2. Provision of production services
3. Report of the commission agent (principal) on sales
4. Implementation adjustments.
We create based on the entered Sales of goods document Implementation adjustments.
On the menu Create based on choose Implementation adjustments.
The Adjustments form opens, Operation type:
Performed when conditions (price or volume) change with agreement.
Correction of identified errors in the primary documentation.
In the Products tabular section, change the line after change, enter new data on quantity or price.
The printed forms have a convenient printed form called, this document is used to agree on changes to the terms of the contract with the buyer, that is, this document confirms the consent of both parties to the adjustment.
The printed form contains all the necessary data to agree on a Change in Value Agreement. The header is filled in with the details of the seller and the buyer, the tabular part contains the goods, services or work for which changes are being made, and the footer has places for the signature of the buyer’s and seller’s employees.
All created adjustments are stored in a journal. Located in the section.
If you need to make an adjustment for an adjustment, then this possibility is also included in the program. To do this, let's go to the magazine Sales - Adjustment of sales and based on the already created document, we will introduce a new one.
Quite simple operations for generating adjustment documents that will allow you to protect your interests and comply with the law. And also show your customers a high culture of working with programs and knowledge of accounting.
2. Adjustment of Receipts 1C: Accounting 3.0 (buyer’s position)
This type of document is used to register changes in documents received from the supplier. As with implementation, this could be a bug or a negotiated change.
The document is generated based on the document Receipt of goods and services.
There are 3 types of operations in adjusting receipts:
Adjustments can be of several types:
1. Adjustment by agreement of the parties- agreed change in price or volume of services, works or goods supplied. An adjustment invoice is issued (clause 3 of Article 168 of the Tax Code of the Russian Federation)
2. Correction in primary documents- correction of errors made by the supplier when generating the Act or Invoice.
3. Correcting your own mistake- this type of operation is intended to correct incorrect data in a document, such as incoming number, tax identification number, checkpoint, invoice date...
Fill out the header and go to the Products tab.
In the products tab we make changes to the Price or Quantity of products.
1C experts tell how users can correct their own mistakes of past years made in accounting and tax accounting for income taxes.
To simplify income tax accounting, the 1C:Accounting 8 version 3.0 program implements the following mechanism for correcting errors of previous years related to the reflection of the receipt of goods (work, services). If errors (distortions):
- led to an underestimation of the amount of tax payable, then changes to the tax accounting data are made for the previous tax period;
- did not lead to an underestimation of the amount of tax payable, then changes to the tax accounting data are made in the current tax period.
If the taxpayer still wants to exercise his right and submit to the tax authority an updated income tax return for the previous period (in the case where errors (distortions) did not lead to an understatement of the tax amount), then the user will have to adjust the tax accounting data manually.
Example 1
To correct errors regarding overestimation of costs of the previous tax period, the document is also used Adjustment of receipts with the type of operation Correction in primary documents. The difference is that the date of the foundation document and the date of the adjustment document refer to different years: in field from document Adjustment of receipts indicate the date: 02/29/2016 . After this, the document form Adjustment of receipts on the bookmark Main modified: in the area of details Reflection of income and expenses a field appears instead of radio buttons Item of other income and expenses:. In this field you need to indicate the desired article - Profit (loss of previous years) by selecting it from the directory Other income and expenses.
The procedure for filling out the tabular part Services and registration of the corrected version of the document Invoice received does not differ from the order described in Example 1 in the article "Correction of the reporting year error in 1C: Accounting 8."
Please note, if the accounting system for the organization New Interior LLC has set a date for prohibiting changes to the data of the “closed” period (i.e., the period for which reporting is submitted to the regulatory authorities - for example, 12/31/2015), when you try to post the document on the screen, it will A message appears indicating that it is impossible to change data during the prohibited period. This happens because the document Adjustment of receipts in the described situation, makes changes to tax accounting data (for income tax) for the previous tax period (for September 2015). To post a document Adjustment of receipts The date of prohibition of data changes will have to be temporarily lifted.
After completing the document Adjustment of receipts accounting entries and records will be generated in special resources for tax accounting purposes for income tax (Fig. 1).
Rice. 1. Result of conducting the “Receipt Adjustment” document
In addition to entries in the accounting register, corrective entries are entered in the accumulation registers VAT presented And VAT purchases. All entries related to the VAT adjustment for the third quarter do not differ from the entries in Example 1 in the article "Correction of the reporting year error in 1C: Accounting 8", since in terms of VAT in this example the procedure for correction is no different. Let's take a closer look at how errors from previous years are corrected in accounting and tax accounting for income taxes.
According to paragraph 14 of PBU 22/2010, the profit resulting from a decrease in the inflated cost of rent in the amount of 30,000 rubles is reflected in accounting as part of other income of the current period (corrected by an entry in the credit of account 91.01 “Other income” in February 2016).
In tax accounting, in accordance with paragraph 1 of Article 54 of the Tax Code of the Russian Federation, the inflated cost of rent should increase the tax base for the period in which the specified error (distortion) was made. Therefore, the amount is 30,000 rubles. reflected in sales income and forms the financial result with records dated September 2015.
To account for the result of adjusting settlements with counterparties (if such an adjustment is made after the end of the reporting period), the program uses account 76.K “Adjustment of settlements of the previous period.” Account 76.K reflects the debt for settlements with counterparties, starting from the date of the transaction that is subject to adjustment, to the date of the correcting transaction (in our example, from September 2015 to February 2016).
Please note that the recording Amount of NU DT 76.K Amount of NU CT 90.01.1- this is a conditional entry that serves only to adjust the tax base towards an increase and correct calculation of income tax.
In our example, the tax base increased not due to an increase in sales revenue, but due to a decrease in indirect costs. Income and expenses in the updated declaration must be reflected correctly, so the user can choose one of the following options:
Manually adjust the indicators in Appendix No. 1 and Appendix No. 2 to Sheet 02 of the updated profit declaration for 9 months and for 2015 (reduce sales revenue and at the same time reduce indirect expenses by 30,000 rubles);
manually adjust the correspondence of accounts for tax accounting purposes as shown in Figure 2.
Rice. 2. Wiring adjustments
Since after the changes were made, the financial result for 2015 in tax accounting has changed, in December 2015 it is necessary to repeat the regulatory operation Balance reform, included in the processing Closing of the month.
Now, when automatically filling out reports, the corrected tax accounting data will appear both in the updated income tax return for 9 months of 2015 and in the updated corporate income tax return for 2015.
At the same time, the user inevitably has questions that are directly related to accounting:
- How to adjust the balance of settlements with the budget for income tax, which will change after additional payment of the tax amount?
- Why, after adjusting the last period, is the key relationship BU = NU + PR + BP not fulfilled?
To additionally charge income tax from an increase in the tax base that occurred as a result of corrections made to tax accounting, in the period when the error was discovered (February 2016), you need to enter an accounting entry into the program using Operations, entered manually:
Debit 99.01.1 Credit 68.04.1 with the second subconto Federal budget
For the amount of additional payment to the Federal budget;
Debit 99.01.1 Credit 68.04.1 with the second subconto Regional budget
For the amount of additional payment to the budget of the constituent entities of the Russian Federation.
As for the equality BU = NU + PR + BP, indeed, after adjusting the previous period, it does not hold. Report Analysis of the state of tax accounting for income tax(chapter Reports) for 2015 will also illustrate that the rule Valuation based on accounting data = Valuation based on tax accounting data + Permanent and temporary differences does not work for partitions Tax And Income. This situation arises due to discrepancies in the legislation on accounting and tax accounting and in this case is not an error.
According to paragraph 1 of Article 81 of the Tax Code of the Russian Federation, the correction of an error that led to an understatement of the tax base must be reflected in the period of reflection of the original transaction, and in accounting, the correction of an error from previous years is made in the current period. Permanent and temporary differences are concepts related to accounting (“Accounting Regulations “Accounting for calculations of corporate income tax” PBU 18/02”, approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n). There is no reason to recognize differences in the previous period before making a corrective accounting entry.
After the correction of the error is reflected in the accounting records during the discovery period, the financial result for 2016, calculated according to accounting and tax accounting data, will differ by the amount of correction of the error - the profit in accounting will be greater. Therefore, as a result of the document Adjustment of receipts a constant difference is formed in the amount of the corrected error (see Fig. 1). After completing the routine operation Income tax calculation in February 2016, a permanent tax asset (PTA) will be recognized.
Accounting and tax accounting require care. Often an accountant in his work is faced with the problem of correcting errors in the past period, when documents are drawn up and reports are submitted. Adjusting the closed year leads to distortions in the current year. The procedure to take in such a situation depends on at what stage of the formation of accounting information the error was made and how significantly it distorts the accounting information.
Errors can be made not only through the fault of the accounting employee, but due to the inadmissibility of applying any norms of tax legislation, due to changes in their interpretation by the tax authorities. Accounting miscalculation depending on the stage of data processing on:
- Inaccuracies in primary documents;
- Error in accounting and tax registers;
- Errors in tax reports.
Correcting errors in primary documents
If the enterprise maintains automated accounting, it makes sense to correct the primary document only if it is entered into the database but has not yet been processed. All accounting documents cannot be corrected. It is not allowed to make changes using a strikethrough in:
- Cash documents;
- Bank documents.
Incoming and outgoing cash orders, as well as payment orders to the bank, issued with errors, will have to be destroyed and reissued.
All other accounting documents created by the organization can be corrected by crossing out and entering the correct data. When using 1C Enterprise 8.3 software in an organization, a document in which a miscalculation was made can be corrected by opening it and correcting all inaccuracies. At the same time, we must not forget to reform all the registers that were already formed at the time of correction, and the change of which resulted from the adjustment.
For example, when correcting the amount of a cash receipt order, you need to make sure that the cash book has not been generated. And if this document has already been printed and signed, it must be completed and signed again. In 1C Enterprise 8.3 it looks like this:
- The amount changes;
- The document with the correction is printed through the button “Cash receipt order (KO-1)”;
- A cash book is generated through the “Cash Book” button in the cash document journal indicating the period.
- Using the “DtKt” button, the correctness of reflection in tax accounting is checked.
If created by the counterparty, then you need to ask to replace it if an inaccuracy is discovered before submitting the declaration. The 1C program allows you to make corrections yourself. For example, in case of errors in TORG-12 or invoices, this is done as follows:
Similar actions are carried out in relation to invoices. However, if it is necessary to correct errors in the previous period on invoices, information from which was included in section No. 8 of the tax return for value added tax, you will have to edit the document by introducing a new one. To do this, the program provides the ability to enter information through the “Create based on” button in the journal of incoming invoices. You can fix the error using:
An adjustment invoice is entered on the basis of the received document through a receipt adjustment, where the changed information is indicated:
- Sum;
- The order of reflection in accounting;
- Number and date of the document that served as the basis.
The program has the ability to reflect changes in all sections of accounting or only in VAT accounting.
Important: when calculating value added tax, all changes from previous reporting periods can be adjusted by the current period, but it is necessary to make changes in the period in which the error was identified.
An adjustment invoice makes changes to the purchase book or sales book when it is generated:
- A decrease in the cost of goods (work, services) is reflected as a restoration of VAT, the adjustment document is included in the sales book;
- An increase in value, on the contrary, increases the deduction and is reflected in the purchase book.
The corresponding entries are made in tax accounting.
Correction of an invoice is used to correct the reporting period in which the document was issued or its adjustment. A correction in the primary document makes changes only to the sales ledger or purchases ledger through reversal.
Correction of one's own error is made without supporting documents to change VAT accounting registers if an error is detected in tax accounting for previous periods.
In a similar way, VAT is adjusted upon sale. If previous closed periods are corrected, an adjustment invoice is issued; if changes are made in the current period, corrections are made to the document.
Important: with any changes in the calculation of value added tax, it is necessary to notify the counterparty, since the information specified in section 8 of the tax return must be the same in the period when mutual settlements were made.
Correction in accounting and tax registers
When the accounting registers have already been generated and signed, errors will have to be corrected by reversing the incorrect document and introducing a new one. For this purpose, the 1C Enterprise 8.3 program provides the ability to manually adjust accounting and tax records.
For documents entered in the general order, the “DtKt” button is used; it opens a window for editing the movement of the document. By checking the “Manual adjustment” box, you can make changes to accounting and tax accounting, change the accounts on which the business transaction is reflected.
To make corrections directly to the accounting and tax registers, an accounting certificate is drawn up. Such a document is entered into the program through the “Operations entered manually” journal. Here you can reflect:
- Operation;
- Reversal of document;
- Typical operation.
The operation allows you to create any accounting statement to reflect a non-standard business transaction. For example, issuing food stamps to an employee.
The reversal of a document minus the full cost of the previously entered one. To create, you need to select the document to be reversed and the program will fill in the operation automatically.
To reflect a standard operation, it is necessary to create a directory of standard operations. Such operations may include the accrual of taxes every quarter, the accrual of penalties and fines.
Important: an operation entered manually represents a primary document; they justify and make changes directly to the registers (turnover balance sheets), the data from which goes into the general ledger.
Correcting inaccuracies in tax returns
It is not enough to correct errors for the previous period; the law requires that these corrections be reflected in tax returns. It is necessary to send clarification in cases where corrections entail changes:
- Tax base;
- Tax deductions;
- Composition and amount of expenses;
- Incorrect information in the declaration leads to distortion of data on other taxes.
The law obliges taxpayers to file an amended tax return only in cases where the amount of tax payable to the budget was underestimated. The fact of overpayment may not be shown.
Important: the taxpayer is required to submit an updated report, even if the tax amount does not change, but redistribution of accruals and deductions, or cost items, is carried out, since a fine is provided for the incorrect preparation of a tax return.
It is necessary to submit an updated calculation in case of overpayment of tax to an organization, first of all, in order to exercise its right to offset or refund the amounts of overpaid taxes. As a general rule, an enterprise can submit a declaration with a reduction in the amount of tax within three years after the end of the tax period. The offset and refund must be made within 3 years from the date of filing an application with the relevant tax authority.
Corrections of last year's errors in tax accounting must be included in declarations and calculations for the same period. The law allows invoices to be deducted in the period in which they were received only for value added tax. For all other taxes, the payer is required to submit an updated declaration.
If inaccurate information is found for taxes, the calculations of which are made on an accrual basis, all periods following the date of the corrections will have to be adjusted. Thus, when clarifying the calculation of income tax for the 2nd quarter of last year, you will have to clarify the 3rd quarter and year.
Important: if errors are detected, the date of occurrence of which cannot be determined, the corrected data is reflected in the current period.
You can create a corrective declaration in 1C Enterprise 8.3 through regulated reports. The “Create” button opens a list available for adding a new document. To make an updated report, you must enter the correction number and fill it out.
The procedure for making changes to tax returns and calculations
There are two types of mistakes made regarding corporate income tax:
- Understating the amount of expenses;
- Overestimation of expenses;
- Unaccounted revenue.
An understatement of the amount of expenses can occur if expenses are incorrectly included in the composition that are not taken into account when calculating income tax. The list of such costs is contained in the Tax Code. In accounting, they are classified as other expenses that are not included in costs for tax purposes, and are charged to 91 accounts. Accounts from 91 are included in the financial result when closing the period.
If the amount of expenses is overestimated, they are deducted from expenses. Changes are reflected in the declaration under the item of direct or indirect costs, depending on which part of the costs was inflated.
Unaccounted revenue entails correction not only of the income tax return, but also of the value added return. You will have to submit an updated report for two taxes at once, since according to the basic rule, the revenue reflected in the income tax return must be equal to the revenue reflected in the value added tax return.
Important: there may be a difference between these values in cases where the company has business transactions that do not result in income, or if there are transactions that are not subject to VAT.
The most difficult case is errors that lead to the reflection of inaccurate information in reports for several taxes. For example, the accounting did not reflect the disposal of a fixed asset. Correcting such an error entails the following changes:
- VAT declarations, since any sale is subject to this tax;
- Income tax returns, since the amount of revenue and the amount of expenses reflected in Appendix 3 to Sheet 2 and the amount of accrued depreciation will increase;
- Tax calculation for property tax, since the disposal of a fixed asset leads to a decrease in the average annual value of the property.
The procedure for clarifying calculations for insurance premiums
Changes made to payroll will entail adjustments not only to the calculations provided to the Social Insurance Fund and the Pension Fund, but also to the tax calculation for income tax.
Submission of adjustment calculations for compulsory social insurance after the closing of the reporting period is not provided. You can make corrections using the current report through the lines that reflect your own additional accrual.
In form 4-FSS, for the purpose of adjusting the accrual of insurance premiums for temporary disability and in connection with maternity, line 4 of the first table is provided “Accrued insurance premiums by the payer for past billing periods.” And line 5 of table 7 to correct the accrual of insurance premiums for industrial accidents.
To make corrections in the calculation of insurance contributions for compulsory pension insurance, an adjustment form is provided. Specifying the type of adjustment allows you to submit an updated calculation in the following cases:
- Clarification of transfer information;
- Clarification of individual accruals for individual employees;
- Clarification of accruals for health insurance that do not affect individual information.
Important: an adjusting calculation can only be submitted before the end of the next reporting period.
Correction of errors in the previous period, which has already been closed, is carried out using the current report. Through section 4 “Amounts of additionally accrued insurance premiums from the beginning of the billing period.”
Correction and cancellation forms are used to edit individual information.
Submitting detailed declarations and settlements and calculating penalties
An enterprise can avoid being brought to tax liability if:
- If the updated report is submitted before the deadline for its submission;
- If the deadline for submitting the report has expired, but:
- The updated report was submitted before the tax inspector discovered the error;
- The declaration was submitted before the regulatory authority made a decision to schedule an on-site tax audit in relation to the organization;
- The tax was paid before filing the updated report.
Tax legislation provides for the termination of an ongoing audit of a declaration for which an adjustment has been received. When an enterprise submits an updated report, the tax authority stops the desk audit of the previously submitted declaration.
The inspection will now request documents and explanations for the updated declaration. If the additional accrued tax has not been paid, the tax authority will calculate penalties, issue a demand for payment of the tax and penalties, and, in case of non-payment on time, will suspend transactions on the accounts.
You can calculate the penalty yourself. The Tax Code provides for a percentage for late payment of taxes to the budget of exactly 1/300 of the refinancing rate for each day of late payment.
Important: the penalty must be calculated from the date when the tax should have been paid, and not from the moment the updated calculation was submitted.
The amount of the fine in case of failure to submit an updated tax return is 20% of the amount of tax not received by the budget as a result of such an act. A similar amount is provided for non-payment of tax to the budget.