Correction of errors in 1s. The most frequent errors "1C" and methods of their correction

Quite recently, starting from version 3.0.43.50, in the 1C: Accounting 8 edition 3.0 program, the developers added the new kind operations Correct your own error. Now the document allows not only registering corrected or corrected invoices received from the supplier and making the appropriate adjustments in accounting, but also correcting technical errors made by accounting employees. In this article, with a specific example, we will consider in detail how you can correct in accounting and for tax purposes an error made when entering information from a primary document into the program.

Let me remind you that in order for the program to be able to use the Documents Correction of Receipt and Correction of Implementation, it is necessary to enable the Correction and Correction Documents checkbox in the program functionality settings on the Trade tab.

Let's consider an example

The Rassvet organization applies the general taxation regime - the accrual method and the Accounting Regulations (PBU) 18/02 “Accounting for calculations of corporate income tax”. The organization is a VAT payer.

In January 2016, when entering into the program the primary document presented by a third-party organization of the act on the provision of services, the accountant made two mistakes. Firstly, he indicated the wrong cost of the service, and secondly, when registering the invoice received from the supplier, he made a mistake in specifying its number. An act on the provision of services received from the supplier is registered in the program using the document Receipt with the operation type Services. In the “Amount” column of the tabular part of the document, instead of the correct 6,000 rubles, 5,000 rubles were indicated.

The received invoice is registered in the "basement" of the document by indicating its number and date. Instead of "real" number 7, number 1 was indicated.
Expenses for the purchased service in accounting refer to general expenses (account 26). The document Receipt with the above errors and the result of its implementation are shown in Fig. one.

When conducting the document in accounting and for tax purposes, I took into account the cost of services excluding VAT on the debit of account 26 "General business expenses", allocated on the debit of account 19.04 "VAT on purchased services" the amount of VAT presented by the supplier in correspondence with the credit of account 60.01 "Settlements with suppliers and contractors ”. Also, the document formed an entry in the VAT accumulation register presented, which is the basis for the formation of entries in the purchase book.

Consequently, as a result of an error in indicating the cost of the service in accounting and for the purpose of taxing profits, the amount of expenses was underestimated, the amount of VAT charged was understated and the debt to the supplier was understated.

The document Invoice received is generated in the program on the basis of the Receipt document and, as a result, contains wrong amount and the amount of VAT.

Formed with wrong number The document Invoice received is shown in Fig. 2.

In the program, the VAT amount can be deducted either with the help of the regulatory document Formation of purchase book entries, or directly in the Invoice received document, when the checkbox Reflect VAT deduction in the purchase book by the date of receipt is enabled.

The result of the document Invoice received is shown in Fig. 3.

The document, when carried out in accounting, accepted the VAT amount for deduction and formed an entry in the VAT register Purchases (in the purchase book), respectively, with an underestimated VAT amount and an erroneous invoice number.
The first quarter purchase book is shown in Fig. four.

The cost of the service was paid to the provider only in the next quarter. Document Payment order was created on the basis of the erroneous Receipt document.

The posting of the corresponding document Write-off from the current account, created upon receipt of the statement from the current account, is shown in Fig. five.

Finally, as a result of a reconciliation of settlements carried out with the supplier, in the second quarter given error was found. VAT reporting for the first quarter for this moment has already been handed over.

Let us first recall how such a mistake should be corrected in accounting and tax accounting.

In accordance with clause 5 of PBU 22/2010 "Correction of errors in accounting and reporting", the reporting year error detected before the end of this year is corrected by entries in the corresponding accounting accounts in the month of the reporting year in which the error was detected.

In accordance with paragraph 1 of Art. 54 of the Tax Code of the Russian Federation, if errors (distortions) are found in calculating the tax base relating to past tax (reporting) periods, in the current tax (reporting) period, the tax base and the amount of tax are recalculated for the period in which indicated errors(distortion).

True, there are exceptions to this rule. In accordance with the same clause of the Tax Code of the Russian Federation, the taxpayer has the right to recalculate the tax base and the amount of tax for the tax (reporting) period, in which errors (distortions) related to the previous tax (reporting) periods, when the mistakes (distortions) were made, led to overpayment of tax.

As we have already said, as a result of a mistake, the amount of expenses was underestimated. Consequently, for the purposes of taxation of profits, the taxable base (profit) was overstated and, accordingly, this led to an excessive payment of tax. Therefore, corrections for the purposes of taxation of profits can be made in the current reporting period, as in accounting.

But in order to figure out how we should deal with VAT, we turn to the Government Decree Russian Federation No. 1137 dated December 26, 2011. In accordance with clause 4 of the Rules for maintaining the purchase book, if it is necessary to make changes to the purchase book (after the end of the current tax period), the cancellation of the entry on the invoice, correction invoice is made in an additional sheet of the purchase book for the tax period in which the invoice, correction invoice, before making corrections.

To correct the error that we have described, we will use the Document Correction of Receipt and select Correct our own error as the type of operation.

On the Main tab, you need to select the basis - this is the receipt document in which an error was made, which we will correct (in our case, this is the Receipt document (act, invoice) No. 1 dated January 11, 2016). Slightly below, when choosing the basis, the link to the corrected document Invoice received and its details is automatically reflected.

We need to correct the incoming number (the new value is 7). On this tab, you can choose where the adjustment will be reflected: only in VAT accounting or in all accounting sections (we want to make corrections to accounting, to income tax accounting and to VAT accounting). You can also select accounts to show income and expenses.

The completed Main tab of the Receipt adjustment document is shown in Fig. 6.

If, to correct an error, it is necessary to correct some sum indicators, then you may need to bookmarks: Products, Services, Agency services.
Since in our example a mistake was made when entering a certificate of service provision into the program, we will use the Services tab and indicate the correct price - 6,000 rubles.
The Services tab of the Receipt correction document is shown in Fig. 7.

When posting a document in accounting, it reverses the erroneous posting for VAT deduction (Dt 68.02 - Kt 19.04) in the amount of 900 rubles and will generate the correct posting in the amount of 1,080 rubles. In addition, it will allocate on the debit of account 19.04 the missing amount of VAT presented by the supplier (180 rubles), increase on the debit of account 26 "General business expenses" in accounting and tax accounting the amount of expenses for the service (1,000 rubles) and, accordingly, increase the amount owed on the credit of account 60.01 supplier (1 180 rubles).
The postings of the Receipt Correction document are shown in Fig. eight.

In addition to postings in accounting and tax accounting, the document will form entries in the VAT accumulation registers.
In the VAT register, the VAT charged (VAT amounts presented by suppliers) will be recorded for the correct amount of VAT, and since this VAT amount is directly registered in the purchase book by the document, its consumption will be immediately reflected.

Two records will be generated in the VAT register Purchases. The first entry is a cancellation of the VAT amount that was not legally accepted for deduction with an erroneous invoice number. And the second entry is the deduction of the correct VAT amount on the invoice with the correct details. Since corrections are made in the previous tax period for VAT, the generated records will be marked with an additional sheet and the corresponding corrected period will be specified.
The records generated by the Record Receipt Adjustment document in the accumulation registers are shown in Fig. nine.

Also, when posting a document in the program, it will be created (registered) new document An invoice received with the explanation “correction of your own mistake” (see Fig. 6). This document can be viewed in the list of documents Invoice received. The erroneous and corrected documents are shown in Fig. 10.

The form of the corrected document The invoice received contains the date of the correction and a link to the corrected document. Also in the form of the document there are the values of the details of the invoice received from the supplier before the error has been corrected and after it has been corrected (Fig. 11).

Let's, to check the correctness of our actions, create a purchase book for the first quarter - the tax period in which a mistake was made.
In the report we generate, we will indicate the required period. In the report settings, enable the "Generate additional sheets" checkbox and indicate the generation option - for the current period.
The settings for the Purchase book report are shown in Fig. 12.

Let's see an additional sheet of the shopping book.
As it should be, the additional sheet indicates the number of the additional sheet, the tax period and the date of compilation. Column 16 of the tabular section provides the total amount of VAT for the tax period before the additional sheet is drawn up.
The additional sheet contains, as we expected, two lines: an invoice reversal with incorrect numbers and amounts, and a revised entry with the correct invoice number and correct amounts.
An additional sheet of the first quarter purchase book is shown in Fig. 13.

Errors in the operation of databases that arise for a variety of reasons, from a power outage to equipment breakdown, have been encountered by any user and System Administrator... And if the user just sees that the program is giving, for example, to reboot, but it cannot be closed, then the administrator will look for errors and fight them.

The first suggestion of every specialist in such a situation is to restore a backup. If it is not available or it is outdated, it will be necessary to take a number of simple actions, for example, test the 1C database. In this article, we will consider only one of the mechanisms for finding and eliminating errors in 1C databases, as well as the features of its use.

Testing and fixing information base We will consider 1C using the example of the configuration of 1C Accounting edition 3.0 (release - 3.0.54.20), platform - 8.3.10.2561. For older editions and other configurations, as well as versions of the 8.2 platform, the algorithm of this utility is similar.

Let's start with our obligatory reminder that before ANY manipulations with the 1C configurator, including before testing and fixing the 1C 8.3 base, it is recommended to create backup of the database with which we are going to deal.

The mode of operation we need, created to test the 1C database and fix the errors found, is available in the configurator, in the "Administration" section of the menu.

By running the utility, we will see the following window:

It contains a list of checks and modes, as well as testing methods. Let's dwell on each of them in more detail.

Reindexing IB tables- when the checkbox is checked, the tables are re-indexed. This is the process of completely rebuilding the indexes of the database tables. Re-indexing significantly improves the performance and performance of 1C systems.

Control of the logical integrity of information security- a mechanism for checking the organization of data, as well as finding errors in the logical and structural integrity of the database under study.

Referential integrity of information security- checks IB for the presence of "broken" or "empty" links that appear when information is processed incorrectly, and often when data is deleted or incorrectly configured data exchange.

Recalculation of totals, with the concept of which we are faced in 1C registers. These are tables of results, calculated data from which it is easier and faster to analyze than to “revise” the entire register. The procedure is able to increase the speed of the database.

Compression of information security tables- reduces the size of the database. The fact is that when objects are deleted from the database, 1C does not completely delete them, but only marks them for deletion. Those. they remain in the database, but are not available in the work. If such data is not deleted by special processing, then it is deleted when compressing IB tables. By the way, the same effect can be achieved by unloading / loading a database file.

Restructuring of information security tables- during this process, the system recreates the database tables. This usually occurs when changes are made to the configuration metadata structure. The process can take a long time.

Slightly below this list is a field for selecting the type of testing: will it be just testing, in which the system will show existing errors, but will not fix them, or testing with further correction. In this case, the system will try to fix all found errors.

Even below there are options for working with "broken" links and with partial data loss. Three options are available:

Create objects- the system creates an empty element, which can then be filled with data manually.
Clear links- "Broken" links and objects with partial data will be removed.
Do not change- only after showing errors, the system will not change objects.

And the last zone of our window is the ability to pause and continue interrupted testing. The fact is that in some databases the testing and fixing process can take a long time (from 1-2 to 20-30 hours). If you suspect that the system will scan for a very long time, you can tick the "Abort the scan after" checkbox and set the time interval after which the scan will be paused.

If there is a check mark “Continue interrupted earlier testing”, pressing the “Execute” button will continue testing from the point of stopping.

Chdbfl.exe utility

If, for a number of reasons, we cannot get into the configurator - we have no rights to launch, for example, then we can use the “chdbfl.exe” utility. This is, in fact, an analogue of testing and correcting a file (not suitable for SQL) infobase. She checks the physical integrity of the database. Consider where it is and how to use it.

We go to the folder with the installed platform. You don't need to download the file.

After launching, we will see the following window:

In it, you need to specify the path to the database file and confirm (or not do this) the need to fix the identified errors. The path to the database file can be found from the list of databases.

After completing the check, the system will report the errors found.

1C experts tell how the user can correct his own mistakes made in accounting and tax accounting for income tax.

Let's consider how in the program "1C: Accounting 8" version 3.0 you can correct a technical error made when registering a receipt document.

Example

Organization LLC "New Interior", which uses common system taxation and provisions of PBU 18/02 (approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n), in February 2016 revealed an error in accounting: the amount of rental costs office space for the III quarter of 2015 was erroneously overestimated by 30 thousand rubles. The amount of VAT deduction, which was erroneously registered in the purchase book for the III quarter of 2015 (RUB 5,400), was also overestimated. The error was discovered and corrected before the submission of the income tax return for 2015 and before the signing of the 2015 financial statements. The organization made a decision to make the necessary changes to the data of accounting and tax accounting and to submit to the tax authority revised tax declarations: for VAT - for the III quarter of 2015; for income tax - for 9 months of 2015.

The cost of renting an office space was reflected in the program using a document Receipt (act, invoice) with the type of operation Services (act). We remind you that access to all documents of admission is carried out from the section Purchases... As a result of the document, accounting entries were generated, as well as entries in special resources for tax accounting purposes for accounts with the tax accounting (OU) attribute:

Debit 60.01 Credit 60.02 - for the amount of the credited prepayment for the lease of the premises (76,700 rubles); Debit 26 Credit 60.01 - for the cost of renting premises (65,000 rubles); Debit 19.04 Credit 60.01 - for the amount of VAT (11,700 rubles).

On the basis of the receipt document, a document was registered Invoice received, and VAT is accepted for deduction in full in the period of receipt of services. The corresponding entries are entered in the accounting register and in the special VAT registers.

To reflect errors in accounting made by the user when registering primary documents and invoices received from the supplier, you should use the document of the accounting system Correction of receipts. It is advisable to enter the document on the basis of the document Receipt (act, invoice)... To do this, click on the button Enter based on(available both from the receipt document form and from the receipt document list form) and select the command Correction of receipts.

Document form Correction of receipts on the bookmark the main thing is modified depending on the selected type of operation, as well as on the period of making changes to the document-basis.

According to paragraph 6 of PBU 22/2010, the reporting year error detected after the end of this year, but before the date of signing the financial statements for this year, should be corrected by entries on the corresponding accounting accounts for December of the reporting year. Therefore, in our case, the document Correction of receipts should be dated December 2015 (field from).

On a bookmark the main thing in field Operation type the following operations are available:

Correction in primary documents - is used to reflect the correction of errors made by the supplier during the paperwork. Correction in primary documents is not an independent event and refers to the same period as the document being corrected itself. The supplier, correcting primary documents, issues a revised invoice;
Adjustment by agreement of the parties - registers a change in the value of previously sold goods, works and services agreed between the seller and the buyer, that is, an independent event that relates to the current period. Supplier in this case issues a corrective invoice;
- designed to correct data entry errors made by the user when registering primary documents and (or) the received invoice, and allows you to correct the erroneously entered invoice details, including sum indicators. The correction applies to the same period as the incorrectly entered document itself.

Since, according to the conditions of Example 1, a technical error was made in the accounting of the organization, it is necessary to select the type of operation Correcting your own mistake(fig. 1).

Fig. 1. Document "Correction of receipt", tab "Main"

Depending on the set value of the requisite Reflect adjustment the document can reflect changes in two versions:

In all sections of accounting(you need to leave this option);
VAT accounting only.

Switch Reflection of income and expenses in example 1 should be set to position Charge to the same account as services (20, 26, 44, ...).

Tabular parts Products and Services filled in automatically according to the document specified in the field Base... Each line of the original document corresponds to two lines in the correction document (Fig. 2):

before the change;
after change.

Fig. 2. Document "Correction of receipt", tab "Services"

Into a string before the change the quantity and amounts from the original document are transferred and this line is not edited. Line after change initially filled with the same values as the string before the change... In line after change you need to indicate the corrected sum indicators.

Based on the document Correction of receipts you need to register the revised version of the document Invoice received by button Register.

After the document Correction of receipts the following accounting entries will be generated:

Debit 60.02 Credit 60.01 - for the amount of the advance payment to the supplier (35,400 rubles) paid for the lease of the premises; STORNO Debit 68.02 Credit 19.04 - for the entire amount of VAT (11,700 rubles), which was previously mistakenly accepted for deduction on the "wrong" invoice to be canceled in the purchase book; Debit 68.02 Credit 19.04 - for the due amount of VAT deduction (6,300 rubles); STORNO Debit 19.04 Credit 60.01 - for an erroneous overstatement of the amount of VAT charged (RUB 5,400); STORNO Debit 26 Credit 60.01 - for an erroneous overstatement of the cost of renting premises (30,000 rubles).

For the purposes of tax accounting for income tax, the corresponding amounts are also recorded in resources Amount OU Dt and Amount OU Kt for accounts with a tax accounting attribute (OU). There are no differences (permanent (PR) and temporary (BP)) between accounting and tax accounting data.

All records without exception are dated 12/31/2015. After processing Close of the month(section Operations) in case of automatic completion of reports, the corrected data of accounting and tax accounting will be included in both the annual financial statements and the corporate income tax return for 2015. But the revised income tax return for 9 months of 2015 will have to be adjusted manually. To do this, the automatically completed indicator of line 040 "Indirect costs - total" of Appendix No. 2 to Sheet 02 of the income tax declaration (approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3 / [email protected]), should be reduced by 30,000 rubles.

After the document Correction of receipts in addition to entries in the accounting register, corrective entries are entered in the accumulation registers VAT charged and VAT on purchases. With a decrease in the cost of purchased goods and services, an additional sheet of the purchase book for the III quarter of 2015 will be generated automatically. The additional sheet will reflect the records:

reversal - for an erroneously registered amount of VAT deduction;
the deductible VAT amount shown on the invoice from the supplier.

Operations to correct your own mistake and to deduct VAT on lease will be automatically reflected in the revised VAT return for the III quarter of 2015:

in Section 3 "Calculation of the amount of tax payable to the budget ...";
in Section 8 "Information from the purchase book ...";
in Appendix No. 1 "Information from additional sheets of the purchase book" to Section 8 of the VAT declaration (approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / [email protected]).

We remind you that the organization must independently calculate and pay penalties if the due taxes are paid at a later date than those established by the legislation on taxes and fees (clause 1 of article 75 of the Tax Code of the Russian Federation).

To calculate the amount of money that the taxpayer must pay as a penalty, you can use the assistant for calculating penalties from the "Taxes and Contributions" section of IS 1C: ITS.

1C experts tell how the user can correct his own mistakes made in accounting and tax accounting for income tax.

Let's consider how in the program "1C: Accounting 8" version 3.0 you can correct a technical error made when registering a receipt document.

Example

The organization LLC "New Interior", which applies the general taxation system and the provisions of PBU 18/02 (approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n), in February 2016 revealed an error in accounting: the amount of expenses for renting an office space for the III quarter of 2015 was mistakenly overstated by 30 thousand rubles. The amount of VAT deduction, which was erroneously registered in the purchase book for the III quarter of 2015 (RUB 5,400), was also overestimated. The error was discovered and corrected before the submission of the income tax return for 2015 and before the signing of the 2015 financial statements. The organization made a decision to make the necessary changes to the data of accounting and tax accounting and to submit to the tax authority revised tax declarations: for VAT - for the III quarter of 2015; for income tax - for 9 months of 2015.

Debit 60.01 Credit 60.02
- for the amount of the credited prepayment for the lease of the premises (76,700 rubles);
Debit 26 Credit 60.01
- for the cost of renting premises (65,000 rubles);
Debit 19.04 Credit 60.01
- for the amount of VAT (11,700 rubles).

To reflect errors in accounting made by the user when registering primary documents and invoices received from the supplier, you should use the document of the accounting system Correction of receipts... It is advisable to enter the document on the basis of the document Receipt (act, invoice)... To do this, click on the button Enter based on(available both from the receipt document form and from the receipt document list form) and select the command Correction of receipts.

Document form Correction of receipts on the bookmark the main thing is modified depending on the selected type of operation, as well as on the period of making changes to the document-basis.

On a bookmark the main thing in field Operation type the following operations are available:

Correction in primary documents - is used to reflect the correction of errors made by the supplier during the paperwork. Correction in primary documents is not an independent event and refers to the same period as the document being corrected itself. The supplier, correcting primary documents, issues a revised invoice;
Adjustment by agreement of the parties - registers a change in the value of previously sold goods, works and services agreed between the seller and the buyer, that is, an independent event that relates to the current period. The supplier in this case issues a corrective invoice;
- designed to correct data entry errors made by the user when registering primary documents and (or) the received invoice, and allows you to correct the erroneously entered invoice details, including sum indicators. The correction applies to the same period as the incorrectly entered document itself.

Fig. 1. Document "Correction of receipt", tab "Main"

Depending on the set value of the requisite Reflect adjustment the document can reflect changes in two versions:

In all sections of accounting(you need to leave this option);
VAT accounting only.

Switch Reflection of income and expenses in example 1 should be set to position Charge to the same account as services (20, 26, 44, ...).

before the change;
after change.

Fig. 2. Document "Correction of receipt", tab "Services"

Based on the document Correction of receipts you need to register the revised version of the document Invoice received by button Register.

After the document Correction of receipts the following accounting entries will be generated:

Debit 60.02 Credit 60.01
- for the amount of advance payment to the supplier (35,400 rubles) paid for the lease of the premises;
STORO Debit 68.02 Credit 19.04
- for the entire amount of VAT (11,700 rubles), which was previously mistakenly accepted for deduction on the "wrong" invoice to be canceled in the purchase book;
Debit 68.02 Credit 19.04
- for the due amount of VAT deduction (6,300 rubles);
STORO Debit 19.04 Credit 60.01
- for erroneous overstatement of the amount of VAT charged (RUB 5,400);
STORO Debit 26 Credit 60.01
- erroneous overstatement of the cost of renting premises (30,000 rubles).

reversal - for an erroneously registered amount of VAT deduction;
the deductible VAT amount shown on the invoice from the supplier.

Operations to correct your own mistake and to deduct VAT on lease will be automatically reflected in the revised VAT return for the III quarter of 2015:

in Section 3 "Calculation of the amount of tax payable to the budget ...";
in Section 8 "Information from the purchase book ...";
in Appendix No. 1 "Information from additional sheets of the purchase book" to Section 8 of the VAT declaration (approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / [email protected]).

IS 1C: ITS

For information on correcting and adjusting receipts in "1C: Accounting 8" (rev. 3.0), see the reference book "Accounting for value added tax" in the section "Accounting and tax accounting".

We have collected answers from 1C experts to FAQ to correct errors made in VAT accounting and reporting, as well as in accounting and tax accounting for profit tax purposes. We will tell you howcorrect errors and reflect the corrections in "1C: Accounting 8" revision 3.0.

How to correct errors in numbers, dates and amounts of invoices received, registered in previous tax periods?

If the buyer manually registers in the accounting system the primary documents and invoices received from the sellers, then the situation when technical errors arise (the invoice number or date is entered incorrectly, etc.) is not so rare. As a result, errors appear in the registration records of the purchase book, which lead to the reflection of inaccurate information in Section 8 of the VAT return. Input errors can be minimized by using the exchange electronic documents(EDO).

1C experts talked about the exchange of electronic documents from "1C: Accounting 8" (rev. 3.0), the use of UPD and UCD at a lecture dated 12/14/2017 in 1C: Lectures.

Errors made during the registration of invoices can be detected by the taxpayer himself, or by the tax authority during an in-house audit (clause 3 of article 88 of the Tax Code of the Russian Federation).

In the first case the taxpayer will have to submit to the tax authority an updated tax return with correct information. Despite the fact that the obligation to submit a revised declaration arises only if the mistakes made led to an underestimation of the amount of tax payable to the budget (clause 1 of Article 81 of the Tax Code of the Russian Federation), correction of the information previously presented in Section 8 of the VAT declaration is possible only by submitting a revised tax return.

In the second case The taxpayer will receive a message from the tax authority demanding the submission of explanations (clause 2.7 of the Recommendations for conducting cameral tax audits sent by letter of the Federal Tax Service of Russia dated July 16, 2013 No. AS-4-2 / 12705). In response to the message received, the taxpayer must send an explanation to the tax authority indicating the correct data. At the same time, there is no need for the subsequent submission of a revised declaration by the taxpayer, although the Federal Tax Service of Russia recommends doing this (letter dated 06.11.2015 No. ED-4-15 / 19395).

In either case, the taxpayer will have to clarify the data mistakenly entered into the accounting system and make corrections in the purchase book.

Errors made in previous tax periods are corrected by canceling erroneous registration entries and making new registration entries in an additional sheet of the purchase book (clauses 4, 9 of the Rules for maintaining a purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 (hereinafter - Resolution No. 1137), letter of the Federal Tax Service of Russia dated April 30, 2015 No. BS-18-6 / [email protected]). The data of such additional sheets are used to amend the VAT tax return (clause 6 of the Rules for completing an additional sheet of the purchase book, approved by Resolution No. 1137).

To correct technical errors made when registering the received invoice, in the program "1C: Accounting 8" version 3.0, the document is used Correction of receipts(section Purchases) with the type of operation .

A document can be created based on a document Receipt (act, invoice), in this case the main fields on the tab the main thing and tabular section on tabs Products or Services will be filled in immediately upon opening the document.

Operation Correcting your own mistake allows you to correct incorrectly entered invoice details:

number and date;
TIN and KPP of the counterparty;
operation type code;
sum and quantitative indicators.

If technical errors do not affect the total or quantitative indicators, then on the tab page the main thing in field Reflect adjustment it is advisable to set the value VAT accounting only, since the correction of technical errors in entering the invoice details does not affect the reflection of transactions on the accounting accounts and does not require making entries in the accounting register.

In the block Correction of errors in the invoice details:

in line What are we fixing a hyperlink to the corrected document is automatically added Invoice received;
for details: Incoming number, date, TIN of the counterparty, Counterparty's checkpoint, Operation type code two columns with indicators are formed Old value and New value where the corresponding information from the document is initially automatically transferred Invoice received.

To correct a variable containing errors (for example, an erroneous invoice number), the corresponding indicator in the column New value must be replaced with the correct one (fig. 1).

Fig. 1. Correction of a technical error made when registering the received invoice

Technical errors can occur when transferring information from primary documents about the price and quantity of purchased goods (works, services, property rights) to the documents of the accounting system, as well as the rate and amount of VAT charged.

In this case, in the field Reflect adjustment should be set to In all sections of accounting, if it is necessary to simultaneously correct the data of accounting and tax accounting for income tax and VAT.

Elimination of errors affecting quantitative and sum indicators is performed on the tabs Products or Services... Tabular part Products (Services) is filled in automatically according to the base document.

Each line of the original document corresponds to two lines in the revision document: before the change and after change... In line after change you need to indicate the corrected sum (quantitative) indicators.

As a result of the document Correction of receipts with the type of operation Correcting your own mistake:

in line Invoice at the bottom of the document appears a hyperlink to the new automatically generated document Invoice received, which is, in fact, a "technical duplicate" of the previously entered erroneous document on the purchase of goods. All fields of the new document Invoice received will be filled in automatically based on the information specified in the document Correction of admission;
entries are made in special registers for VAT accounting purposes.

The additional sheet of the purchase book will display two entries:

cancellation of the entry on the received invoice containing errors in the details;
registration record on the same invoice with corrected details.

After the approval of the annual financial statements, the organization applying the general taxation system (OSNO) revealed a mistake last year: the amount of direct expenses in accounting and for the purpose of taxation of profits was overstated. At the same time, a loss was received for the last year, and a profit was made in the current year. Can the income tax adjustment be reflected in the current year?

In accounting, the error of the previous reporting year, revealed after the approval of the financial statements for this year, is corrected in the current reporting period (clauses 9, 14 of the Accounting Regulations "Correction of errors in accounting and reporting" (PBU 22/2010), approved by order of the Ministry of Finance of Russia dated June 28, 2010 No. 63n, hereinafter - PBU 22/2010).

In tax accounting, including for profit tax purposes, as a general rule, in accordance with paragraph 1 of Article 54 of the Tax Code of the Russian Federation, errors (distortions) are corrected in the period in which they were committed. At the same time, the taxpayer has the right to recalculate the tax base and the amount of tax in the tax (reporting) period in which errors (distortions) were detected, if:

it is impossible to determine the period of these errors (distortions);
such errors (distortions) resulted in excessive tax payments.

Obviously, the overestimation of the amount of direct costs could not lead to an excessive payment of income tax for the last year. Tax for the previous period was not paid unnecessarily also because the organization had a loss last year, therefore, such errors are taken into account in relation to the tax period in which they were committed (letter of the Ministry of Finance of Russia dated 07.05.2010 No. 03-02-07 / 1-225). Therefore, the organization must recalculate the tax base and the amount of tax for the period of the error, as well as submit to the tax authority an updated tax return for the last year (paragraph 1, clause 1 of article 81 of the Tax Code of the Russian Federation).

In "1C: Accounting 8" edition 3.0, the error of past years associated with overstating costs can be corrected either by a document Correction of receipts, or document Operation.

Note that the internal regulations of the organization may prohibit correction of last year's data (including tax accounting data) in the program: a date is set for prohibiting changes to last year's data, and it is unacceptable to “open” a closed period.

If changes are made to the tax accounting data (OU) for the last year, then the financial result in OU changes, so it becomes necessary to re-create the operation Balance reformation, and without reposting all other documents, so as not to affect the accounting data.

You can avoid these difficulties if you do the following:

in the current period, correct the error only in accounting - by making entries on the corresponding accounts in correspondence with account 84 "Retained earnings (uncovered loss)" or with account 91 "Other income and expenses", depending on the materiality of the error (clauses 9, 14 PBU 22/2010);
for organizations applying the 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 (hereinafter - PBU 18/02), to reflect the permanent difference (PR). In this case, PR is understood as income that forms the accounting profit of the reporting period, but is not taken into account when determining the tax base for income tax both in the reporting and subsequent reporting periods;

manually compile a tax accounting register for the last year, where to reflect the decrease in direct costs;
fill out and submit to the Federal Tax Service the revised income tax return for the last year;
additionally charge and pay additional income tax for the previous period;
calculate, accrue and pay interest on income tax.

The organization (on OSNO, VAT payer, does not apply the provisions of PBU18 / 02) found errors: in the previous reporting periods of the current year, not all expenses were reflected in the accounting. How and in what period should the relevant documents be registered in the program?

As follows from the question, expenses that were not reflected in time and the moment when this fact was discovered refer to the same tax period.

In this case, documents that take into account expenses ( Receipt (act, invoice), Admission add. expenditures, Requirement-waybill, Operation etc.) and relating to the previous reporting periods of the current year, can be registered at the time of their receipt or discovery, that is, before the end of the current year.

Thus, these expenses will automatically be taken into account when determining the tax base (profit) of the current reporting (tax) period, which, in accordance with paragraph 7 of Article 274 of the Tax Code of the Russian Federation, is determined on an accrual basis from the beginning of the year.

Since in this situation the mistakes made in the profit tax declarations for the previous reporting periods of the current year did not lead to an underestimation of the amount of tax payable, the organization is not obliged to submit revised declarations for these periods to the Federal Tax Service Inspectorate (paragraph 2, paragraph 1 of Art. . 81 of the Tax Code of the Russian Federation).

But what if the organization has identified in the current reporting (tax) period expenses related to previous tax periods (for example, due to the fact that the primary documents were received at the wrong time)?

According to the Ministry of Finance of Russia (letter dated March 24, 2017 No. 03-03-06 / 1/17177), such non-reflection is a distortion of the tax base of the previous tax period, therefore it is necessary to act in accordance with the provisions of Article 54 of the Tax Code of the Russian Federation. At the same time, if in the current reporting (tax) period the organization incurred a loss, then in this period recalculation of the tax base is impossible, since the tax base is recognized as zero.

Thus, the documents of the previous year can also be registered in the current period, provided that the profit was made both in the last year and in the period of correction.

If at least one of these conditions is not met, then errors (distortions) in accounting and tax accounting will have to be corrected in different periods. To do this, you can use the sequence of actions described in the answer to the previous question: using the document Operation reflect the expenses of previous years in accounting, then manually draw up a tax accounting register, where to reflect the adjustments to the tax base of the last year.

At the same time, it is not required to pay the arrears on income tax and penalties for the last year. It is in the interests of the taxpayer to submit an updated income tax return for the previous year, in order to further take into account either the overpaid tax or the increased loss of previous years.

As for value added tax, taxpayers-buyers have the right to claim a tax deduction within 3 years after the registration of goods, works, services, property rights purchased in the territory of the Russian Federation (paragraph 1, clause 1.1 of article 172 of the Tax Code of the Russian Federation ). Therefore, the organization is not required to submit an updated VAT return.

The organization (applies OSNO and PBU 18/02) erroneously did not reflect in the last reporting period of the current year the acceptance of fixed assets (OS) with the use of a depreciation premium. Is it possible in the program to automatically correct this error during the period of its detection (the previous reporting period is closed for adjustments)?

Since the date for prohibiting data changes is set in the program (for example, June 30), then the acceptance of fixed assets for accounting should be registered in the period of error detection (for example, in July) using the document Acceptance for accounting of fixed assets (section of fixed assets and intangible assets).

In the document, you need to specify the parameters for calculating depreciation for accounting and tax accounting purposes, including the period useful use(SPI), as if no mistake had been made.

On the Amortization premium tab page, you must select the Include amortization premium in expenses check box.

At the same time, if in reality the asset was taken into account in the previous reporting period (for example, in May), this fact of economic life must be confirmed by primary documents (by order of the head, the act of acceptance and transfer of the asset object, inventory card of the asset object), where relevant dates. Depreciation in the program will begin to accrue from August. In the same month, indirect costs will include capital investment costs in the amount of no more than 10% (no more than 30% - in relation to fixed assets belonging to 3-7 depreciation groups) of the initial cost of fixed assets (clause 9 of article 258, p. . 3 article 272 of the Tax Code of the Russian Federation).

The program does not provide for the automatic accrual of depreciation for the missed months (for June and July), therefore, you should draw up an accounting statement and use the document Operation(fig. 2). Since the error does not affect the parameters of depreciation, the adjustment of the registers of the fixed asset accounting subsystem is not required.

Fig. 2. Adjustment of the accrued depreciation of fixed assets

In this situation, it is possible not to specify the income tax for the six months. But, if separate subdivisions (OP) are registered in the organization, an error made in the II quarter could affect the calculation of profit shares for the specified period. If the specified OS is an object of taxation of the property tax of organizations, and the legislative body of the constituent entity of the Russian Federation has established reporting periods, then the organization is obliged to submit an updated property tax declaration for the six months.

Organization (OSNO) in April accepted fixed assets (movable property) for accounting, and in August discovered an arithmetic error, as a result of which the cost of fixed assets was overstated. How to reduce the original cost of fixed assets and recalculate depreciation?

It is not clear from the question how the movable property entered the organization. Let's say the specified OS was purchased from a vendor for a fee. To adjust the cost of the purchased fixed asset in August of the current year, you need to create a document in the program Operation, where to indicate the following correspondence of accounts:

STORO Debit 08.04.1 Credit 60.01

STORO Debit 01.01 Credit 08.04.1- for the amount of the fixed asset value adjustment;

STORNO Debit 20.01 (26, 44) Credit 02.01- for the amount of depreciation adjustments for May, June, July of the current year;

Debit 20.01 (26, 44) Credit 02.01- for the amount of depreciation in August of the current year, taking into account the adjusted initial cost of fixed assets.

For the purposes of tax accounting for income tax, the corresponding amounts are also recorded in resources Amount OU Dt and Amount OU Kt... In order for further depreciation in accounting and tax accounting to be calculated taking into account the adjustments made, the depreciation parameters must be clarified using the document (section Fixed assets and intangible assets - Fixed asset depreciation parameters). The document should also be created in August (Fig. 3). When entering a document Changing the depreciation parameters of fixed assets in the header you need to specify the following details:

the name of the event in the "life" of the fixed asset, which is reflected in this document;
set flags Reflect in accounting and Reflect in tax accounting.

Fig. 3. Changing the depreciation parameters of fixed assets

In the table field, you must specify:

a fixed asset for which the parameters of depreciation are changed due to a detected error;
in field Term of use (BOO)- the useful life of the fixed asset in accounting in months, originally established by the organization when taking into account, for example, 62 months;
in field Term for amort. (BOO)- the remaining useful life for the calculation of depreciation in accounting. This SPI is calculated as the originally established SPI minus the number of months of depreciation for May-August (62 months - 4 months = 58 months);
in field The cost for calculating the amort. (BOO)- the remaining cost of fixed assets for the calculation of depreciation in accounting. This cost is calculated as the adjusted initial cost of the fixed assets less the accrued depreciation for May-August;
in field Term of use (WELL)- useful life in months for depreciation in tax accounting. In this situation, this period does not change.

Starting from September, when performing a routine operation Depreciation and depreciation of fixed assets the program will calculate depreciation according to the specified parameters.

This error led to an underpayment of income tax, so the organization is obliged to submit a revised tax return for half a year.

The overestimated cost of fixed assets could also affect the calculation of profit shares, if the organization has registered EPs.

In July of this year, the organization (OSNO, VAT payer) signed an additional agreement with the supplier to reduce the price of inventory items (goods and materials) purchased in previous tax periods. Correction invoices were received in the same month. These goods and materials were included in the composition of expenses in the period of receipt. In which tax period should the income associated with a decrease in the purchase price be reflected: can they be taken into account in the current period or should revised returns for previous years be submitted? In past years, the organization had a profit for tax purposes.

First, let's figure out whether it is possible to recognize the accounting of goods and materials at the prices indicated in the original primary documents as a mistake. In accordance with paragraph 2 of PBU 22/2010, inaccuracies or omissions in the reflection of the facts of economic activity revealed as a result of obtaining new information that were not available to the organization at the time of reflection (non-reflection) of such facts are not errors. At the time of receipt of goods and materials and their write-off for production in previous tax periods, the organization correctly reflected all income and expenses. An agreement signed with a supplier to change the price of an item is an independent event that does not constitute an accounting error. Thus, when reflecting changes in the price of goods and materials in accounting, the rules of PBU 22/2010 are not applied.

In accounting, the profit of previous years, revealed in the reporting year, is included in other income (other income). Other receipts are recognized as they are identified and are to be credited to the profit and loss account of the organization (clauses 7, 11, 16 of the Accounting Regulations “Income of the organization” PBU 9/99, approved by order of the Ministry of Finance of Russia dated 06.05.1999 No. 32n , hereinafter - PBU 9/99). What about income tax? The Tax Code of the Russian Federation does not disclose the concept of "errors (distortions)", therefore this concept should be used in the sense in which it is used in accounting legislation (clause 1 of article 11 of the Tax Code of the Russian Federation), and the Ministry of Finance of Russia agrees with this (letter dated 30.01.2012 No. 03-03-06 / 1/40). Despite this, the regulatory authorities insist on adjusting the tax base for income tax in previous periods when the price of the sold product decreases:

when the discount is reflected in the tax base of the buyer, given to him by revising the price of the goods, this taxpayer does not have taxable income (clause 19.1 of clause 1 of article 265 of the Tax Code of the Russian Federation does not apply). It is necessary to recalculate the cost of raw materials and materials in tax accounting, taking into account price changes, including by recalculating the average cost of the corresponding goods and materials from the posting period to the moment of writing off (letter of the Ministry of Finance of Russia dated 03/20/2012 No. 03-03-06 / 1/137);
changes in income or expense indicators arising from a change in the price of the contract, including in connection with the provision of discounts, are accounted for in the manner prescribed by article 54 of the Tax Code of the Russian Federation, i.e., as if an error is found (letter of the Ministry of Finance of Russia dated 05.22.2015 No. 03-03-06 / 1/29540).

Since in the situation under consideration, the adjustment of tax accounting affects several past tax periods, it is advisable in the program to use the sequence of actions described earlier: using the document Operation reflect the income of previous years in accounting, reflect the PR in special resources for tax accounting purposes (if the organization applies the provisions of PBU18 / 02), then manually compile tax accounting registers, where to attach the calculations of adjustments to the tax base for each tax period.

With regard to VAT, the situation is much simpler. Upon receipt from the supplier of an adjustment invoice to reduce the cost of goods and materials, the buyer must:

restore a part of the input VAT deducted when posting goods and materials. VAT recovery must be performed in the tax period in which the earliest of the following dates falls: date of receipt supplementary agreement to reduce the cost of goods and materials or the date of receipt of the corrective invoice (subparagraph 4 of paragraph 3 of article 170 of the Tax Code of the Russian Federation). In our situation, this is the III quarter;
reflect in the sales ledger the document received first (clause 14 of the Rules for maintaining the sales ledger, approved by Resolution No. 1137).

These operations are automatically performed using the document Correction of receipts with the type of operation Adjustment by agreement of the parties.

In order not to affect accounting and tax accounting, on the tab the main thing in field Reflect adjustment should be set to VAT accounting only.

In the implementation document for the last year, errors were found, one of which led to an overpayment of income tax, and the other - to an underpayment, and the amount of the overpayment is greater than the underpayment. How to fix these errors? How to generate transactions for this adjustment?

In the opinion of the regulatory authorities, if several errors (distortions) are found that have led to both an understatement and an overstatement of the tax base and the amount of tax related to past tax (reporting) periods, the tax base and the amount of tax are specified in the context of each detected error (letter from the Ministry of Finance of Russia dated 15.11.2010 No. 03-02-07 / 1-528).

The recalculation of the tax base and the tax amount is carried out in accordance with paragraphs 2 and 3 of paragraph 1 of Article 54 of the Tax Code of the Russian Federation.

This means that mistakes made in the implementation document of last year, which led to an underestimation of the tax base and the amount of tax, should be corrected last year, and not entailing underreporting - they can be corrected in the current period.

This is how the accounting system document works Adjustment of implementation(section Sales) with the type of operation Correction in primary documents(if the adjustment is made in all sections of the accounting).

Changes to tax accounting data are made:

in the previous tax period- if errors (distortions) have led to an underestimation of the amount of tax payable. In this case, to make changes, the corrected period must be open, otherwise the document will not be posted;
in the current reporting (tax) period- if errors (distortions) did not lead to an underestimation of the amount of tax payable. In this case, the program does not check for losses in the past or current periods.

If the annual financial statements are approved, then in the document Adjustment of implementation on the bookmark Calculations you need to set the flag Last year's accounting is closed for adjustment (financial statements are signed)... In this case, errors of previous years in accounting are corrected in the current period as profit and loss of previous years in the context of each error.

This document automatically corrects all errors of past years in a simplified manner, which is established for minor errors in accordance with paragraphs 9 and 14 of PBU 22/2010.

To correct VAT, it is necessary to register a new (revised) copy of the invoice (clause 7 of the Rules for filling out invoices, approved by Resolution No. 1137). Two records will be automatically reflected in the additional sheet of the sales book (clause 3 of the Rules for filling out the additional sheet of the sales book, approved by Resolution No. 1137):

cancellation of an entry on an issued invoice containing errors;
registration record on the corrected invoice.

The procedure for correcting errors in tax accounting (for income tax) in different tax periods in this situation will lead to the fact that, along with the obligation to submit an updated declaration for the previous tax period, the organization will also have to pay additional income tax arrears, as well as penalties.

This trouble can be avoided if all mistakes are corrected in the previous tax period, since the amount of the overpayment of tax is greater than the amount of the underpayment. To do this, it is advisable in the program to use the sequence of actions described earlier: in the current period using the document Operation reflect the income and expenses of previous years in accounting (in correspondence with 91 or 84 accounts), if necessary, reflect permanent differences, then manually compile a tax accounting register for the past tax period. A document Adjustment of implementation- use only for VAT adjustments.

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