How to fix the errors detected by VAT

You will need
  • - invoice;
  • - the book of sales;
  • - Book of purchases;
  • - tax return form.
Instruction
Familiarize yourself with a number of legal acts describing various situations of correcting errors byVAT. So item 1 of Art. 54 of the Tax Code of the Russian Federation established the procedure for recalculation of the tax base and the amount of tax subject tomistakes. In Art. 81 of the Tax Code of the Russian Federation states that it is necessary to file a revised tax return. Also according to the Decree of the Government of the Russian Federation No. 914 dated December 1, 2000, which approves the Rules of Accounting in the calculationVAT(hereinafter - the Rules), it is necessary to make appropriate adjustments to the invoice and books of sales and purchases, where the erroneous value appearsVAT.
Perform invoice adjustment. Based on paragraph 29 of the Rules, it is necessary to cross out the incorrect value.VAT, then enter the correct indicator, indicate the date of the correction, verify with the signature of the manager and the seal of the company.Only the organization that issued it, that is, the supplier, has the right to make corrections to the invoice. In this regard, the buyer must contact the supplier to correct the error byVAT. Unfortunately, the enterprise does not bear responsibility for the defective invoice issued by law and can refuse to correct it, so buyers often have to decide the situation that has arisen in court.
Fix identifiedmistakesin the book of purchases and the book of sales. According to the Rules, the adjustment of the records in the book of purchases and the book of sales is carried out by processing additional sheets. They are filled in by analogy with the other sheets of the book, while indicating the period corresponding to the error byVAT, and the date of the additional sheet. Summarize the line after reflecting the adjustment and sign the sheet with the signature of the chief accountant. More to enter data in the additional sheet is prohibited.
Submit a revised tax return.


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