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 understatement of the amount of tax payable, then changes to the tax accounting data are made in the current tax period.
Example 1
A technical error made in the accounting of New Interior LLC and described in Example 1 was discovered after submitting the income tax return for 2015 and after signing the financial statements for 2015. The organization makes the necessary changes to the accounting and tax records and submits updated tax returns to the tax authority: for VAT - for the third quarter of 2015;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.
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 costs 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?
Debit 99.02.1 Credit 68.04.2
- in the amount of 6,000 rubles.
Debit 68.04.2 Credit 68.04.1 with second subaccount Federal budget
- in the amount of 600 rubles;
- in the amount of 5,400 rubles.
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 by 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. 3). After completing the routine operation Income tax calculation in February 2016, a permanent tax asset (PTA) will be recognized.
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 understatement 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 by 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.
As a rule, during the inventory process or during the preparation of annual financial statements, certain errors that were previously made in accounting are identified. Back in 2010, the Russian Ministry of Finance adopted the Accounting Regulations “Correcting Errors in Accounting and Reporting” (PBU 22/2010).
According to this document, the procedure for correcting an error depends on a number of factors. For example, on the period when it was made (in the current year or previous reporting periods), the fact of approval or non-approval of reporting at the time the error was discovered, its materiality or insignificance. An error is considered significant if it could “affect the economic decisions of users made on the basis of the financial statements prepared for that reporting period.”
PBU 22/2010 does not establish specific materiality criteria. Therefore, the company must determine them independently, establishing them as provisions of its accounting policies. For example, an error that distorts a particular indicator by more than 5 percent may be considered significant.
There are several technical ways to correct accounting data. They can be entered by reverse entries, the red reversal method, or additional accrual of any amounts that were not previously taken into account.
Attention! Tax accounting has its own procedure for correcting errors. All adjustments are made during the period when the error was actually made. Accordingly, if an error is identified, the company must submit an updated declaration for this period for the tax that was calculated incorrectly. It is presented in the form valid during the period of the error. As a result of different tax and accounting procedures for correcting errors in company accounting, permanent or temporary differences may arise. Therefore, when making corrections, the company will have to apply PBU 18/02. True, small businesses are exempt from this obligation.
There are two exceptions to this order. If the period in which the error was made has not been established, it is corrected in the current year (that is, by the date on which it was actually identified). In addition, the taxpayer has the right to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) relating to previous tax (reporting) periods were identified, also in cases where the errors (distortions) led to overpayment of tax. In this situation, it is not necessary to submit updated tax returns.
Current year error
Significant and non-significant errors made in the current year are corrected in the same way. So, if errors are discovered before the end of the year, then corrective entries are made in the month in which the errors were actually identified.
Example
In November 2012, an accounting error was discovered. As a result of a calculation error, the cost of materials was overestimated by 100,000 rubles. Accordingly, the amount of VAT on them was also accepted for deduction in an inflated amount. VAT excessively accepted for offset amounted to 18,000 rubles.
The error was actually made in August 2012. However, it was corrected in November 2012 (that is, in the month when it was discovered). To do this, the following entries are made in accounting:
Debit 19 Credit 60
18,000 rub. - the inflated amount of VAT was reversed;
Debit 68 Credit 19
18,000 rub. - the amount of VAT that was wrongfully accepted for deduction was reversed;
Debit 10 Credit 60
100,000 rub. - the cost of materials has been adjusted.
If the reporting year has ended, but the reporting for it has not yet been signed by the head and chief accountant of the company, then the adjusting entries are dated December 31.
Example
The conditions are similar to the previous example. However, the error was discovered in February 2013. The reporting for 2012 was not signed. In such a situation, corrections are made to the 2012 statements. The adjusting entries are dated 12/31/2012. In accounting, exactly the same corrective entries are made as in the previous example.
Previous year error
The procedure for correcting such an error depends on its significance. If the error is significant, the order of correction is also affected by the date it was discovered. At the same time, a simplified procedure for correcting them has been established for small businesses. Thus, they are allowed to correct all errors from previous years in the order established for minor errors.
Minor error
If an error is discovered after the reporting is signed, then corrective entries are made in the current period (as of the date it was discovered). If, as a result of this error, income is understated (for example, revenue) or expenses are overstated, then they are reflected as identified profit. In the opposite situation (that is, income is overestimated or expenses are underestimated), they are reflected as an identified loss. Corrective entries are made on the relevant accounting accounts in correspondence with account 91 “Other income and expenses” (subaccount 1 “Other income” - when income is understated or expenses are overstated or 2 “Other expenses” - when income is overstated or expenses are understated).
Example
In December 2012, an error made in November 2011 was discovered. Reporting for 2011 was prepared and signed by the head of the company. This error is not significant.
Situation 1
As a result of an error, the company's expenses were overestimated by 10,000 rubles. Accordingly, VAT on them is in the amount of 1800 rubles. was mistakenly accepted for deduction. When correcting this error in December 2012, the accountant will make corrective entries:
Debit 19 Credit 60
1800 rub. - the erroneously recorded amount of “input” VAT was reversed;
Debit 68 Credit 19
1800 rub. - the amount of “input” VAT, erroneously accepted for deduction, was reversed;
Debit 60 Credit 91-1
10,000 rub. - the amount of income is taken into account.
Situation 2
As a result of an error, the company's expenses were underestimated by 20,000 rubles. Accordingly, VAT on them is in the amount of 3,600 rubles. was not accepted for deduction. When correcting this error in December 2012, the accountant will make corrective entries:
Debit 19 Credit 60
3600 rub. - the amount of “input” VAT on identified expenses of the previous year is taken into account;
Debit 68 Credit 19
3600 rub. - the amount of “input” VAT is accepted for deduction;
Debit 91-2 Credit 60
20,000 rub. (23,600 - 3600) - the amount of expenses of previous years is taken into account.
Significant error
The procedure for correcting a significant error from last year depends on the moment at which it was identified. PBU 22/2010 provides several options. An error may be detected after the reporting date:
Before the date of its presentation to users;
After presentation to users, but before the date of its approval by the owners of the company (shareholders in a JSC or participants in an LLC);
After presentation to users and approval by owners.
In the first two cases, corrections are made to the reporting of the previous year. All adjusting entries are dated December 31. Moreover, if the reporting has already been presented to users (second case), it must be replaced. That is, the company is obliged to send them a new, already adjusted version. The fact that users are presented with a revised form is reflected on the title page of the standard uniform form. For this purpose, it provides a column “Adjustment number”. If the statements are corrected for the first time, “1 - -” is reflected in this column.
Example
In February 2013, after the balance sheet was reformed, the financial statements were signed and presented to users, the company's accountant discovered that an error had been made in September 2012. The reporting for 2012 was not approved by the company's owners.
Situation 1
As a result of a calculation error, the amount of expenses for renting industrial premises was underestimated. The unrecorded amount of expenses amounted to RUB 10,000. Accordingly, VAT on them is in the amount of 1800 rubles. was not accepted for deduction.
Debit 19 Credit 60
Debit 20 Credit 60
10,000 rub. - the additional amount of rent for September has been accrued;
Debit 68 Credit 19
Debit 90-2 Credit 20
10,000 rub. - the amount of previously unaccounted rent has been written off;
Debit 90-9 Credit 90-2
10,000 rub. - subaccount 2 “Cost of sales” of account 90 is closed;
Debit 99 Credit 90-9
10,000 rub. - subaccount 9 “Profit/loss from sales” of account 90 is closed;
Debit 84 Credit 99
In the “Profit and Loss Statement” form, the line indicator 2120 “Cost of sales” must be increased by 10,000 rubles. This will entail changes in other form indicators (for example, lines 2100 “Gross profit (loss)”, 2200 “Profit (loss) from sales”, etc.).
Situation 2
As a result of a calculation error, the amount of expenses for renting industrial premises was overstated. The excessively recorded amount of expenses amounted to RUB 10,000. Accordingly, VAT on them is in the amount of 1800 rubles. unreasonably accepted for deduction.
The following corrective entries will be made in the accounting records on December 31, 2012:
Debit 19 Credit 60
Debit 68 Credit 19
1800 rub. - VAT accepted for deduction is reversed;
Debit 20 Credit 60
10,000 rub. - the amount of rent for September was reversed;
Debit 90-2 Credit 20
10,000 rub. - the amount of rent was reversed;
Debit 90-9 Credit 90-2
10,000 rub. - subaccount 2 “Cost of sales” of account 90 was adjusted;
Debit 99 Credit 90-9
10,000 rub. - subaccount 9 “Profit/loss from sales” of account 90 was adjusted;
Debit 84 Credit 99
10,000 rub. - the amount of the company's net profit was adjusted.
In the “Profit and Loss Statement” form, the indicator for line 2120 “Cost of sales” must be reduced by 10,000 rubles. This will entail changes in other form indicators (for example, lines 2100 “Gross profit (loss)”, 2200 “Profit (loss) from sales”, etc.).
In the third situation, the error is corrected in the current year. Corrective entries are made on the relevant accounting accounts in correspondence with account 84 “Retained earnings (uncovered loss)” * (72). Of course, we are talking only about those cases where an error caused an incorrect formation of the financial result (if, for example, the company’s income or expenses were overestimated (underestimated). If the error did not affect the financial result (for example, the initial cost of unsold goods and the debt to the supplier were incorrectly formed), then the corrective entries are reflected in the corresponding accounts without using account 84.
To do this, they are corrected as if the error of the previous reporting period had never been made (retrospective restatement). For example, a significant error was made in 2009, but was discovered in 2012. In this situation, it was corrected in 2012. At the same time, the reporting indicators for 2012 are recalculated in the columns “As of December 31 of the previous year” (reporting data for 2011 is reflected here) and “As of December 31 of the year preceding the previous year” (reporting data for 2010 is reflected here). The statements for the period in which the error was made (2009) remain unchanged, although they will contain an error.
An exception to this procedure is provided for cases where it is impossible to establish the connection of an error with a specific period or its cumulative effect on all previous reporting periods. In such a situation, retrospective recalculation is not done.
Example
Let's return to the conditions of the previous example. Let's assume that the error was discovered in June 2013 after the accounts were signed, submitted and approved. In this case, in June 2013, the error was corrected with the following entries:
Situation 1
Debit 19 Credit 60
1800 rub. - “input” VAT on rent is taken into account;
Debit 68 Credit 19
1800 rub. - accepted for deduction of VAT on the rental amount;
Debit 84 Credit 60
10,000 rub. - the amount of rent for September 2011 was additionally accrued.
Situation 2
Debit 19 Credit 60
1800 rub. - “input” VAT on rent has been reversed;
Debit 68 Credit 19
1800 rub. - VAT on the amount of rent, previously accepted for deduction, was reversed;
Debit 60 Credit 84
10,000 rub. - net profit was adjusted to the amount of rent for September 2012.
As practice shows, the work of accounting is sometimes accompanied by unintentional errors and inaccuracies, which leads to distortion of data in accounting and tax reporting.
Method for correcting errors in accounting depends on the time of their detection. In accounting, errors are corrected in the period in which they are discovered. In this regard, there are no corrective forms of financial statements.
If an error is detected in the current period before the end of the reporting year, then corrective entries are made in the month when an incorrect reflection of the business transaction is revealed. An error made in the previous reporting period, identified in the current month, is corrected by an adjusting entry based on the accounting certificate in the current month. Since financial statements are compiled on an accrual basis from the beginning of the year, distortions in reporting data from previous reporting periods are eliminated when preparing annual financial statements.
An error detected in the current period after the end of the reporting year, but before the approval of the annual financial statements, it is corrected by making corrective entries in December of the year for which the annual financial statements are prepared, in accordance with clause 11 of the “Instructions on the procedure for drawing up and submitting financial statements”, approved by Order of the Ministry of Finance of Russia No. 67n dated July 22, 2003
If an error is discovered after the annual financial statements have been approved in accordance with the established procedure, then corrections are not made to accounting and reporting. They are considered as profit or loss of previous years, identified in the reporting year, and are reflected as part of non-operating expenses or income (clause 8 of PBU 9/99 “Income of the organization”; clause 12 of PBU 10/99 “Expenses of the organization”).
There are several ways to make accounting adjustments. This is a method of additional entry (posting), a “red reversal” method, a reverse posting method, a method of transferring an amount from an erroneous account to the correct one, a method of applying an adjustment account. The last three methods, as a rule, lead to distortion of revolutions. In this regard, in practice, the method of additional entry (posting) is used (for correction, the same posting is made, but only for the missing amount) and the “red reversal” method (the erroneous posting is completely duplicated, but with a negative amount, after which the correct posting is generated for required amount).
For the correct implementation of the “red reversal” method in the “1C: ACCOUNTING 8” configuration It is not enough to reverse only the accounting and tax accounting entries. It is necessary to correct movements in accumulation registers, because they are the main source of information for preparing tax reporting in the program.
In this regard, it is recommended to use a special document “Adjusting register entries”, which is located in the “Operations” menu item. When filling out this document, you must set the “Use movement filling” flag, and then in the tabular part that appears, indicate the document and the action to be performed with it. When you click on the “Fill in movements” button for each line of the “Fill in movements” tabular section, the specified actions are performed and, if necessary, the movements of the accumulation registers, information registers and accounting registers are filled in on the corresponding tabs.
If an error made in accounting led to a distortion of the tax base, there is a need to recalculate taxes for the period the error occurred.
If an error resulted in overpayment of tax, then, by submitting an application and an updated declaration, the organization can exercise its right to offset or refund the overpaid amount of tax. The procedure for crediting and refunding tax is prescribed in Art. 78 Tax Code of the Russian Federation.
If an error is identified that results in an understatement of the tax base, the organization must submit an updated version of the declaration for the period of the error and pay additional tax and penalties (if the tax payment deadline has expired). It must be borne in mind that in order to avoid penalties, it is necessary to pay additional tax and penalties before submitting the updated declaration.
The form of the updated declaration must correspond to the form, which was in force in the tax period for which the tax is recalculated (paragraph 2, clause 5, article 81 of the Tax Code of the Russian Federation).
For an example of how to reflect an error correction in the “1C: ACCOUNTING 8” configuration, resulting in a distortion of the VAT tax base, let's take the most common situation when documents on the receipt of goods or services related to the previous quarter are received in the next reporting period. In this case, in addition to filing an updated VAT return, there is a need to generate additional sheets of the purchase book, reflecting the receipt document in the current period. The rules for making corrections to the books of purchases and sales are regulated by the Decree of the Government of the Russian Federation “On approval of the rules for maintaining logs of received and issued invoices, purchase books and sales books when calculating value added tax” dated December 2, 2000 No. 914.
To assign receipt documents to the previous period, in the document Generating purchase ledger entries, select the checkbox in the “Additional entry” column. sheet" and indicate the adjusted period to which this additional sheet will relate.
