At the time the service was provided, they forgot to draw up a report and invoice: how to fix it. What to correct in accounting if the company issued an invoice with a long delay. They did not issue an invoice for sales.

Anyone can make a mistake, including an accountant, by writing out documents, for example, for a service not to the counterparty to whom it was provided, but to another. It's good when the error was discovered immediately. What if the period is already closed?

There are different situations at work. The company provided a service for which it is necessary to issue a document and an invoice. The accountant made a mistake when drawing up these documents and “clicked” on another counterparty in the program. After some time, the error was discovered, and the specialist was faced with the question of how to correct his mistake if, for example, the VAT return had already been submitted?

It is obvious that in such a situation both the primary document (in this case, the act of provision of services) and the invoice were issued incorrectly. But here it is necessary not to make corrections to the documents, but to cancel the executed ones and at the same time draw up the correct ones.

Source documents

Each fact of economic life is subject to registration with a primary accounting document (Part 1, Article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, hereinafter referred to as the Law on Accounting). All documents must be prepared in accordance with legal requirements. In particular, Each primary accounting document must contain mandatory details , listed in Part 2 of Art. 9 of the Accounting Law. Mandatory details include information about the persons who completed the transaction, that is, information about the customer as well. Therefore, drawing up an act for another person is a violation. Such a document must be canceled, and it cannot serve as the basis for recording an entry in accounting.

Thus, the accountant must cancel the certificate of services rendered. Procedure for canceling primary documents not established by law. The company may send an official letter to the person to whom the act was erroneously issued indicating the reasons for the unreasonable issuance of the act and requesting its cancellation.

Since the service was nevertheless provided, an act should be drawn up at the same time in the name of the counterparty to whom the service was provided. Here the main question arises: what date should the act be drawn up?

The primary document must be drawn up when a fact of economic life is committed, and if this is not possible, immediately after its completion (Part 3 of Article 9 of the Accounting Law). But in this case, the moment has been “missed,” which means that the document will actually be issued late.

An accountant can write out an act on the current date, but then he will have to cancel the entries for recording revenue in accounting made on the basis of an erroneous act. Another option, although not entirely correct, is to draw up an act retroactively, assigning it the number and date of the canceled act. In this case, the program does not have to reverse previously made entries, but rather just change the data of the customer organization. But here you need to be prepared for the fact that the counterparty will not agree with such an extract of the document and will demand that the document be drawn up on the current date.

Invoice

When selling services, the taxpayer, in addition to the price of the services provided, is obliged to present the corresponding amount of VAT for payment to the buyer of these services (clause 1 of Article 168 of the Tax Code of the Russian Federation). The amount of tax charged is indicated in the invoice issued to the buyer of services (clause 3 of article 168 of the Tax Code of the Russian Federation). Accordingly, if the invoice was incorrectly drawn up in the name of another counterparty, the organization must make corrections.

To do this, the erroneous invoice must be cancelled, followed by cancellation of the sales ledger entry for the period in which the invoice was recorded. It is worth noting that neither the Tax Code of the Russian Federation nor the Rules for filling out an invoice used in calculations for value added tax, approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, provides for a procedure for canceling a previously issued invoice. However, the Rules for maintaining a sales book used in calculations for value added tax (hereinafter referred to as the Rules for maintaining a sales book), approved by the same resolution, provide procedure for canceling an entry in the sales book . Clause 11 of the Rules for Maintaining the Sales Book states that when these entries are canceled (before the end of the current tax period) in the sales book, the indicators in these columns are indicated with a negative value. If you have to cancel the entry after the end of the tax period, then additional sheets to the sales book should be used to make corrections in the sales book.

Since the regulatory legal act allows for the cancellation of entries in the sales book, the legality of the cancellation of the invoices themselves is not in doubt. Moreover, the Federal Tax Service of Russia, in a letter dated April 30, 2015 No. BS-18-6/499@, considers it inappropriate to establish a mechanism for canceling invoices, noting that it is sufficient to have a mechanism for canceling entries in the purchase book from the buyer and in the sales book from the seller. Therefore, the seller can cancel the invoice independently (for example, by putting a “cancelled” stamp), while simultaneously sending a notification letter to the counterparty to whom the invoice was erroneously issued. It must reflect the details of the erroneously issued invoice and indicate that this document was canceled because it was issued incorrectly.

At the same time, the company makes corrections to the sales book. Since the period in which the erroneous document was registered has ended, an additional sheet is compiled for this period to the sales book.

Besides, since the invoice was not issued to the actual purchaser of the services, the service provider must issue a new invoice . Five days are allotted for issuing an invoice from the date of provision of services (clause 3 of Article 168 of the Tax Code of the Russian Federation). In this case, it is obvious that the five-day deadline for issuing the document by the supplier has been missed. However, you need to create an invoice. As in the case of the act, the question arises here: what date should the invoice be issued? Let us immediately note that there are no clarifications from official bodies on this issue.

According to generally accepted practice, documents should be issued with the current date in chronological order. However, in this case, the operation of providing services to the correct counterparty should have been included in the VAT tax base in the period in which the service was provided. Accordingly, the invoice, regardless of the date it was drawn up and issued, should be registered in an additional sheet to the purchase book for the period when the service was provided.

If the invoice is drawn up from the date of completion (for example, July 2016), then its registration in an additional sheet of the sales book (for example, for the 4th quarter of 2015) will not look very correct. Therefore, we would recommend creating a backdated invoice, assigning it the same number and date that were assigned to the canceled invoice. Of course, this option is not ideal, but in this case there is simply no ideal option. The organization is unlikely to be punished for such preparation of invoices. After all, the main thing is that VAT was charged on the transaction for the provision of services in a timely manner. Additionally, you can specify this option for processing invoices in your accounting policy.

As for making changes to the VAT return, according to paragraph 1 of Art. 81 of the Tax Code of the Russian Federation, an updated declaration must be submitted only if an error led to an understatement of the tax payable to the budget. In this case, there was no understatement of VAT for that period, because the cost of the service provided was included in the VAT tax base. However, we recommend that you still submit an updated VAT return, since in the primary return it is necessary to correct the invoice data included in section 9 of the VAT return.

If, at the insistence of the customer organization, the company issued an act on the current date, then, accordingly, it would be more logical to issue an invoice on the same date. But even in such a situation, this invoice will be correctly reflected in an additional sheet of the sales book for the period in which the service was provided. Of course, if all documents are issued on the current date, and the counterparty agrees with this, then the company may prefer to reflect sales records and calculate VAT on the current date. Of course, this will be illegal, but it is unlikely that tax authorities will discover violations. True, in this case, the company will have to reverse previously recorded transactions in the previous period, clarify the VAT return and reflect it in a new way in the current period.

The executing organization applies the general system, the accrual method for profit tax and accounting purposes. It provides software support services. The contract for the provision of paid services (subject to VAT) provides for the monthly execution of acts on the last day of each month. Invoices are issued by the dates of execution of acts. The executing organization erroneously did not issue a report and invoice for services provided in April 2016. For this reason, revenue from services provided in April 2016 was not reflected for accounting purposes and was not included in the tax bases for income tax and VAT for the second quarter (the tax bases for these taxes for the second quarter of 2016 were positive). What is the procedure for making corrections in the accounting records of the executing organization in connection with the identification of facts of failure to draw up an act and failure to issue an invoice? What dates should be indicated on the report and invoice currently being processed for services provided in April?

On this issue we take the following position:

The performing organization should draw up an act of services rendered at the moment of discovering the fact of its erroneous non-execution and issue an invoice to the customer within five days from the date of execution of the act. As the dates of preparation of these documents, they should indicate the dates of actual execution (issuance), that is, the dates on which the act will actually be drawn up and the invoice will be issued. The invoice to the executing organization should be registered in an additional sheet of the sales book for the second quarter of 2016.

In accounting, the erroneous failure to reflect revenue from the sale of services provided in April 2016 is subject to correction by entries in the relevant accounting accounts in the month of 2016 in which the error was identified.

The organization should submit to the tax authority updated tax returns for income tax for the first half of 2016 and for VAT for the second quarter of 2016.

Justification for the position:

Paperwork

In accordance with paragraph 8 of Art. 3, part 1 art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ), the provision of services is a fact of economic life for the performing organization and is subject to registration as a primary accounting document.

Part 3 of Art. 9 of Law N 402-FZ provides that the primary accounting document must be drawn up when a fact of economic life is committed, and if this is not possible, immediately after its completion.

The procedure for making corrections to primary accounting documents is regulated by Part 7 of Art. 9 of Law No. 402-FZ. At the same time, the procedure for actions of business entities in situations where the primary accounting document was not drawn up is not regulated either by this article or by other legal norms.

We believe that in the situation under consideration, in fulfillment of the requirements of Part 1 of Art. 9 of Law N 402-FZ, the performing organization should draw up an act of services rendered at the moment it is discovered that it was erroneously not completed. At the same time, when filling out such mandatory details of primary accounting documents as “the date of preparation of the document” and “the content of the fact of economic life” (Part 2 of Article 9 of Law No. 402-FZ), one should proceed from the actual circumstances of the preparation of this document. That is, the specified details should indicate, respectively, the date of the actual drawing up of the act and the fact that the act is drawn up to document services provided in April 2016.

We believe that in this situation, the execution and acceptance for accounting of an act that was supposed to be drawn up in April 2016, but will actually be drawn up in the third quarter, must also be accompanied by a certificate from an accountant, which will contain an indication of the correction of a previously made error. Execution of these documents (act and accounting certificate) will give the organization the right to reflect revenue from the sale of services and will serve as the basis for it to make appropriate corrections in the accounting and (clauses 5, 12 PBU 9/99 “Income of the organization”, paragraph one, clause. 1 Article 54, Article 313 of the Tax Code of the Russian Federation).

As a general rule, an invoice should be issued no later than five calendar days, counting from the date of provision of services (clause 3 of Article 168 of the Tax Code of the Russian Federation). When providing services, this day for VAT purposes should be considered the date of the first drawing up of the primary document issued to the customer (see, for example, letters of the Ministry of Finance of Russia dated December 30, 2014 N 03-07-11/68585, dated December 29, 2014 N 03- 07-11/68117, dated 01/13/2012 N 03-07-11/08, dated 03/16/2006 N 03-04-11/53, Department of Tax Administration for Moscow dated 09/07/2004 N 24-11/57756, Federal Tax Service of Russia in Moscow dated December 2, 2009 N 16-15/126829).

Therefore, in this situation, within five days from the date of execution of the act of provision of services, the performing organization will have to issue an invoice to the customer, indicating in line 1 the serial number and the date of the actual preparation of this invoice (clause "a" clause 1 Rules for filling out an invoice used in calculations for value added tax, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137).

Accounting

In the situation under consideration, by virtue of clause 2 of PBU 22/2010 “Correcting errors in accounting and reporting” (hereinafter referred to as PBU 22/2010), failure to reflect revenue from the provision of services due to an erroneous failure to draw up an act on their provision is recognized as an error for accounting purposes.

According to clause 5 of PBU 22/2010, an error in the reporting year identified before the end of that year is corrected by entries in the relevant accounting accounts in the month of the reporting year in which the error was identified.

Taking into account the above, as well as the provisions of the Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n, we believe that in the month the error was detected (in August or September 2016) the executing organization You should make the following entries in your accounting records:

Reflected revenue from the provision of services that was erroneously not reflected in the second quarter;

VAT submitted.

Corporate income tax

The tax period for taxes is the calendar year. Tax reporting periods are the first quarter, six months and nine months of the calendar year. Reporting periods for taxpayers who calculate monthly advance payments based on the actual profit received are one month, two months, three months, and so on until the end of the calendar year (Article 285 of the Tax Code of the Russian Federation).

Official bodies with reference to paragraphs. 1, 2 tbsp. 249, paragraph 3 of Art. 271, paragraph 1, art. 39 of the Tax Code of the Russian Federation have repeatedly explained that income from the sale of a service is determined on the date of its actual consumption by the customer (the date of actual provision of the service) (see, for example, letters of the Ministry of Finance of Russia dated May 27, 2015 N 03-03-06/1/30408, Federal Tax Service of Russia on Moscow dated December 23, 2009 N 16-15/136075, dated July 7, 2008 N 20-12/064119).

In the ruling of the Supreme Arbitration Court of the Russian Federation dated December 8, 2010 N VAS-15640/10, it was stated that in order to determine the moment of accounting for operations for the sale of services and recognition of income from their provision, the date of actual provision of these services (determined based on the moment of execution by the company to the customer of accepted assume obligations), and not the moment of signing the act, which subsequently only records information about the services already provided.

At the same time, for profit tax purposes, when defining the concept of an error, one should be guided by the provisions of PBU 22/2010 (clause 1 of Article 11 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated April 13, 2016 N 03-03-06/2/21034, dated November 4, 2014 N 03-03-06/1/62348, dated 10/17/2013 N 03-03-06/1/43299, dated 08/13/2012 N 03-03-06/1/408).

In this regard, the failure to reflect revenue from the provision of services for tax purposes in the period of their provision, that is, according to the results of the first half of 2016, due to the erroneous failure to draw up an act on their provision, is recognized as an error for the purposes of Chapter 25 of the Tax Code of the Russian Federation.

Paragraphs two and three of paragraph 1 of Art. 54 of the Tax Code of the Russian Federation provides that if errors (distortions) are detected in the calculation of the tax base relating to previous tax (reporting) periods, in the current tax (reporting) period, the tax base and tax amount are recalculated for the period in which these errors were made ( distortion).

If it is impossible to determine the period of errors (distortions), the tax base and tax amount are recalculated for the tax (reporting) period in which the errors (distortions) were identified. 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 excessive payment of tax .

From the above provisions of paragraph 1 of Art. 54 of the Tax Code of the Russian Federation it follows that the recalculation of the tax base and tax amount is carried out for the tax (reporting) period in which errors (distortions) relating to previous tax (reporting) periods are identified in one of two cases (letters from the Ministry of Finance of Russia dated May 22, 2015 N 03-03-06/1/29540, dated 04/23/2014 N 03-02-07/1/18777, dated 10/17/2013 N 03-03-06/1/43299, dated 08/13/2012 N 03-03- 06/1/408, dated 01/30/2012 N 03-03-06/1/40, dated 01/18/2012 N 03-03-06/4/1, resolution of the Arbitration Court of the North-Western District dated 06/19/2015 N F07- 3463/15 in case No. A52-1261/2014, FAS East Siberian District dated 04/07/2014 N F02-1184/14 in case No. A78-7833/2013), namely:

If it is impossible to determine the period of errors (distortions);

When errors (distortions) have led to excessive payment of tax.

According to the first paragraph of clause 1 of Art. 81 of the Tax Code of the Russian Federation, if a taxpayer discovers in the tax return submitted by him to the tax authority that information is not reflected or is incompletely reflected, as well as errors leading to an underestimation of the amount of tax payable, he is obliged to make the necessary changes to the tax return and submit to the tax authority an updated tax return in in the manner prescribed by this article.

In the situation under consideration, the period when the error occurred was determined (April 2016), and the error did not lead to excessive payment of tax. On the contrary, this error led to an understatement of the amount of the advance payment of income tax payable at the end of the half-year (second paragraph of clause 2 of Article 286 of the Tax Code of the Russian Federation). In this regard, we believe that in order to correct the mistake made during the period when it was identified, there are no grounds and the organization should submit to the tax authority an updated tax return for the profit tax for the first half of 2016*(1).

VAT

Sales of services on the territory of the Russian Federation are recognized as subject to VAT (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation).

The tax period for the purposes of Chapter 21 of the Tax Code of the Russian Federation is established as a quarter (Article 163 of the Tax Code of the Russian Federation).

In the situation under consideration, the performing organization in the tax period for the provision of services (in the second quarter of 2016) did not present the amount of VAT to the customer and, as a result, underestimated the tax base for this and the amount of tax payable to the budget based on the results of this tax period (clause 1 Article 154, paragraph 1 of Article 167, paragraph 1 of Article 168, paragraph 1 of Article 174 of the Tax Code of the Russian Federation).

Accordingly, by virtue of the first paragraph of clause 1 of Art. 81 of the Tax Code of the Russian Federation, the executing organization is obliged to submit to the tax authority an updated VAT tax return for the second quarter of 2015.

In accordance with clause 5.1 of Art. 174 of the Tax Code of the Russian Federation, information specified in the purchase book and sales book of the taxpayer must be included in the tax return.

According to clause 3 of the Rules for maintaining the sales book used in calculations for value added tax, approved by Decree of the Government of the Russian Federation dated December 26, 2011 N 1137 (hereinafter referred to as the Rules for maintaining the sales book), compiled and (or) issued invoices are subject to registration in the sales book. invoices in all cases when the obligation to calculate VAT arises in accordance with the Tax Code of the Russian Federation.

The sales book records invoices regardless of the date they were issued to customers and the date they were received by customers, as well as other documents listed in this document.

If it is necessary to make changes to the sales book (after the end of the current tax period), the registration of the invoice (including the adjustment one) is made in an additional sheet of the sales book for the tax period in which the invoice and the adjustment invoice were registered before entering into them corrections.

At the same time, the Rules for maintaining the sales book do not resolve the issue of registering invoices in an additional sheet of the sales book when the seller discovers in the current tax period that invoices for past tax periods have not been registered.

In the period before the entry into force of Decree of the Government of the Russian Federation dated December 26, 2011 N 1137, the Federal Tax Service of Russia recommended in such situations (letter dated September 6, 2006 N MM-6-03/896@) to register the invoice in an additional sheet of the sales book of the expired tax period and add the indicators of the registered invoice to the indicators of the “Total” line of the additional sheet of the sales book.

The explanations presented do not contradict the currently valid Rules for maintaining a sales book, therefore we consider them applicable in the situation under consideration.

Thus, we believe that in this case the executing organization should register the invoice issued in the third quarter of 2016 in an additional sheet of the sales book for the second quarter of 2016 and submit to the tax authority an updated declaration for this tax period.

Encyclopedia of solutions. Accounting for revenue from the provision of services;

Encyclopedia of solutions. Drawing up an act under a contract for the provision of paid services;

Encyclopedia of solutions. Deadlines for issuing invoices;

Encyclopedia of solutions. Additional sheet of the sales book.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Member of the Chamber of Tax Consultants Kirill Gusev

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Queen Helena

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service. For detailed information about the service, contact your service manager.

What date should I issue an invoice? How to make an entry in the accounting journal? Do I need to correct the sales book and submit an amendment? Read about this in the article prepared by our colleagues from the “Seminar for Accountants” magazine.

As a general rule, an invoice must be issued within five calendar days from the date of sale (clause 3 of Article 168 of the Tax Code of the Russian Federation). However, there are no instructions for when the invoice is issued later. Let's say the seller gave the buyer only the invoice upon shipment, and decided to draw up the invoice later, and then completely forgot about it.

If you remembered this in the same quarter, then you will be able to correct the situation without consequences. Issue the invoice on time, register it in the accounting journal and in the sales book. But what if the error was discovered in one of the following quarters? That is, this shipment was taken into account in income when calculating income tax, but not in the VAT return. Let's figure it out.

Decide what date to issue the invoice

First you need to issue an invoice. True, it is not clear what date to indicate in the document. On the one hand, you draw up a document with the current number, which should be on the invoice. But on the other hand, the document refers to the shipment that took place in the previous period. So it is logical to indicate the past date. There are no official instructions for this situation. Therefore, I advise you to determine the procedure yourself. And fix it in the accounting policy.

What is important to consider when issuing a late invoice?

How to issue a forgotten invoice	Consequences
How to issue a forgotten invoice	for the seller	for the buyer
Backdating	+ the requirement to issue an invoice within 5 days after shipment has been met; - the numbering of documents is incorrect (there are no sanctions for this)	± there is a risk of losing VAT deduction, but judicial practice is in favor of companies
Current date	+ invoices are numbered in order; - the deadline for issuing invoices was violated (no sanctions are provided for this)	- Tax authorities may refuse a deduction, despite the fact that judicial practice is contradictory

I’ll say right away that it doesn’t matter at all for the seller what date to issue the invoice in this case. He is in no danger. But the buyer may have claims when he claims VAT deduction on this shipment. We need to warn him about this. And at the same time find out whether he has already accepted this amount for deduction. Indeed, in practice, buyers often receive invoices later than they submit VAT reports. But they still take these amounts into account in the shipment quarter, since they know that they will receive the documents in any case.

If the buyer has already deducted VAT during the shipment period, issue an invoice for the date of sale. Thus, the five-day period during which the document must be completed will not be violated. That's a plus. However, the numbering of documents will be lost. But there are no penalties for this. The buyer will have questions. An invoice with an incorrect number does not give the right to a deduction, inspectors say. But their opinion can be challenged in court. An example of a winning case is the resolution of the Federal Antimonopoly Service of the North Caucasus District dated January 29, 2013 in case No. A01-2107/2011.

There is an option - not to indicate the number at all. But even in this case, the tax authorities will not cooperate. But you can count on the support of the judges (resolution of the Federal Antimonopoly Service of the Central District dated April 8, 2013 in case No. A14-7612/2011).

Now in disputes with inspectors it will be necessary to go through a mandatory pre-trial appeal. You can cite these decisions in your defense. But even if the Federal Tax Service does not support the company, it makes sense to insist on your position in court.

Now let's look at what happens if the buyer has not claimed a deduction, but plans to do so after receiving the invoice. In this case, indicate the current date in the document. The invoice deadline will be violated - clearly more than five days have passed since the shipment. But the numbering will be in order. The buyer risks losing the deduction even with this approach. And judges are not always on the side of taxpayers who want to receive a deduction for an invoice issued in violation of the deadline. For example, the winning case No. A26-9024/2011 is described in the resolution of the Federal Antimonopoly Service of the North-Western District dated October 25, 2012. The losing case is in the decision of the FAS of the Volga District dated May 19, 2011 in case No. A65-20359/2010.

Make a journal entry

All issued invoices must be registered in Part 1 of the log of received and issued invoices in chronological order (clause 3 of the Rules approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

The company determines the procedure for registering forgotten documents independently. After all, these rules do not describe the case when an invoice is not registered on time. Similar explanations were given by the Russian Ministry of Finance - letter dated July 2, 2013 No. 03-07-09/25177. And although they were talking about received and not issued invoices, the above logic can be used in the situation under consideration. It is better to formalize such a procedure as an addition to the accounting policies.

Thus, register an invoice with the current date in the accounting journal for the current quarter. And a document drawn up retroactively is in the journal for the previous period. You can create the journal again or, if this is not possible, make a correction at the end of the list: make a footnote, mark, or issue an explanation. In a word, at your discretion. The main thing is to make it clear that the invoice is taken into account in the journal.

In addition, there is no risk for violating the procedure for registering invoices in the company journal. Your buyer should not be denied a deduction for this reason, although in practice this happens. But judges do not link the right to deduction with the seller’s document flow rules, so taxpayers win such disputes (resolutions of the FAS Moscow District dated July 18, 2013 in case No. A40-33819/12-20-159, FAS Ural District dated January 20, 2011 No. Ф09-10858/10-С2).

Decide what date to issue the invoice

What is important to consider when issuing a late invoice?

Now let's look at what happens if the buyer has not claimed a deduction, but plans to do so after receiving the invoice. In this case, indicate the current date in the document. The invoice deadline will be violated - clearly more than five days have passed since the shipment. But the numbering will be in order. The buyer risks losing the deduction even with this approach. But judges are not always on the side of taxpayers who want to receive a deduction for an invoice issued late. For example, the winning case No. A26-9024/2011 is described in the resolution of the Federal Antimonopoly Service of the North-Western District dated October 25, 2012. The losing case is in the decision of the FAS of the Volga District dated May 19, 2011 in case No. A65-20359/2010.

Make a journal entry

Often, in the process of documenting transactions, some inconsistencies may occur, documents may not be drawn up or drawn up incorrectly, in such situations it is necessary to take additional actions in order to resolve this situation. Otherwise, tax deductions will not be received, since the main basis for this is a correctly drawn up document.

The transaction must be carried out in accordance with legal regulations. What to do if you forgot to post a document from the supplier in a timely manner?

If a discrepancy or absence of an invoice is identified, it is necessary to immediately draw up this document in accordance with the rules and provide it to the buyer within 5 days from the date of its preparation.

The invoice must indicate the exact date of the transaction; in addition, a certificate of completion of work is drawn up, which, together with the invoice, is sent to the customer’s address. This act is also drawn up on the date of the actual transaction. Read more about whether an invoice and a certificate of completion of work are interchangeable, and find out more about the rules for issuing a power of attorney for signing invoices and certificates of completion of work in.

If it is not registered

Sometimes unplanned situations may occur that need to be corrected. So, if, nevertheless, she arrived on time, but they forgot to register her in accordance with the rules, then this fact cannot be ignored.

If an unregistered invoice is found, it should still be entered into the sales book or purchase book for the period to which it relates. The question also arises in terms of the fact that the next reporting period has arrived and what to do now? How to post a document for the previous period? You can register an invoice even in the upcoming reporting period.

There are no fines or other sanctions for this from the tax authorities. As for the seller in this matter, nothing will happen to him, neither good nor bad, from the fact that he did not exhibit or register this document on time.

As for the buyer, he may be denied VAT deduction. If the document is drawn up correctly and the actual date of the transaction is indicated, the chances that everything will go as expected are quite high.

Read more about the features of registration and storage of invoices at the enterprise.

How to conduct it if it arrives late?

Entrepreneurs who are VAT payers have the right to deduct this tax from the value of acquired property used in business. To implement this deduction, you will need correctly executed invoices from suppliers or contractors.

Any use of materials is permitted only with a hyperlink. If the invoice arrived later, then it must be registered in the reporting period in which the transaction took place.

The main feature that inspectors may not like is the violation of the numbering of documents in the purchase or sales book. But it is worth noting right away that this will not entail any undesirable consequences.

Can the document be accepted next quarter? Options for the development of events if the bill arrives late:

It can be accepted retroactively, but in this case the numbering of documents is violated. The buyer has a greater chance of receiving a VAT deduction.
A document can be registered with the current date, but the deadlines for issuing such invoices are violated. Although there are no sanctions for such violations.

If the document arrived late, then you should try to contact the tax service in order to receive a tax deduction, but no one can give you a 100 percent guarantee that you will receive it.

What will happen if there is no paper?

In accordance with Article 168 of the Tax Code, paragraph 3, an invoice must be drawn up within five days from the date of the purchase and sale transaction. If the listing does not occur, then it turns out that the seller is violating the law, although as for sanctions for this violation, they are not provided.

The best option is to detect the discrepancy in the same reporting period. If the missing document is discovered later, problems will arise with VAT deductions. The seller will suffer much less here.

For more details about why an invoice is needed for both sellers and buyers, read.

What to expect when applying “retroactively”?

If you forgot about it and remembered it in the next quarter, then it is advisable to post the document “retrospectively” so as not to violate the billing procedure. The legislation does not provide for a procedure for dealing with such violations, so management must determine it in the accounting policies of the enterprise. If the document is not received on time, the buyer risks more than the seller.

For backdating registration, the seller only faces a violation of tax laws, for which there are no sanctions. The buyer will have to fight for his right to receive tax deductions, right up to court proceedings.

Conclusion

The correctness of the document, its issuance and registration ensure that the taxpayer will be provided with tax deductions. If everything did not go as required by law and regulations, then some situations must be corrected, but you also need to know how to do this.

Your rights are worth defending. Judicial practice in such cases shows that the chances of a positive result are quite high, but the inspector cannot always accommodate the taxpayer.