Do I need an adjustment invoice Torg 12 for an adjustment invoice, and if so, in what form?

A document that combines an adjustment invoice and a form indicating changes in the cost of shipped goods is called a universal adjustment document (UCD). A sample form for 2021 and instructions for registration are on this page.

The tax office recommends using the UCD form, but does not oblige it. Therefore, the Federal Tax Service does not have the right to demand that when the value changes, it is necessary to draw up the UCD. Thus, companies can choose:

• stop using a universal adjustment document and continue to fill out adjustment invoices separately and primary documents separately;
• or use a document that combines the adjustment invoice and the source document.

General information

The tax office, in its letter dated October 17, 2014 No. ММВ-20-15/ [email protected], recommended a new document to firms - a universal adjustment document. The form itself is published in Appendix No. 1 to the letter; the rest tell us in what situations it needs to be filled out, how to do it correctly, etc.

The nature of this form is advisory, so organizations decide for themselves whether they will use this paper or not.

The document is formed on the basis of Federal Law No. 402 of December 6, 2011 (“Accounting Law”), since a change in the price of a product after it has been sent is a fact of the organization’s economic life and must be confirmed by a primary accounting document.

In addition, paragraph 3 of Art. 168 of the Tax Code of the Russian Federation states that if the value of goods sent or transferred, etc. changes. The selling organization must issue an adjustment invoice (hereinafter referred to as CFI) 5 working days in advance. The CSF form itself is already included in the UKD - it is placed in a black frame.

Invoices: standard, corrected, adjustment: understanding the definitions

We have long been accustomed to invoices and do not experience any particular difficulties in preparing them.
However, recently, along with the concept of “invoice”, such terms as “adjustment invoice” and “corrected invoice” have increasingly begun to be heard. The appearance of these varieties is not accidental. In practice, any taxpayer may encounter a situation where an adjustment must be made to the invoice originally issued for the shipment of goods. At the same time, information about shipment must reliably reflect all the necessary parameters (information about the buyer and seller, natural and price indicators).

The type of invoice used (corrected or adjustment) depends on the type of information being adjusted, and the possibility of obtaining a reasonable tax deduction depends on its correct choice.

It would seem that similar concepts are adjustment and correction. In both cases, for a person in everyday life, they indicate the process of clarifying primary information - but not in a situation with an invoice.

For example, the seller made an arithmetic error in the invoice or the buyer identified a misgrading when accepting the goods - in these cases, you need to issue a corrected invoice (letters from the Ministry of Finance of Russia dated March 16, 2015 No. 03-07-09/13813 and 08.08.2012 No. 03 -07-15/102, letter of the Federal Tax Service of Russia dated March 12, 2012 No. ED-4-3/414). That is, the corrected document serves to correct an error made during registration.

How to correct an invoice if there is an arithmetic error, see here.

For more information about the use of corrected invoices, read the article “In what cases is a corrected invoice used? ”

While an adjustment invoice is drawn up when the document was initially drawn up correctly, but then changes needed to be made to it.

When companies fill out the UCD

The document is used:

1. If the cost of a previously completed delivery has changed due to a change in price and/or clarification of the number of goods shipped, etc. and the proposal for change comes from the seller, whether the buyer's consent is required or not (if agreements were previously established).
2. If the seller needs to document agreement with the buyer company’s claim in case of detection of shortcomings in the quantity and quality of goods, etc. upon their acceptance and the document on the discrepancy was not signed by the seller’s authorized representative.

The document does not need to be used:

1. If the price has changed due to the seller making any errors in the documents.
2. If there is a situation for which it is necessary to use a special procedure for processing paperwork (return of goods, for example).

How to simplify the process of filling out an adjustment invoice

Modern tools allow us to quickly find the necessary information, including filling out an adjustment invoice. However, it is important to understand that no matter how you formulate the request, the computer will produce many answers that will be difficult to navigate.

Will you enter into the search engine a general phrase like “adjustment invoice sample filling” (the option is incorrect, since the word “invoice” is masculine, but common) or a more precise “adjustment invoice sample fill 2021 (or 2020)” - it is not a fact that even the files proudly called “sample adjustment invoice 2019” obtained as a result will be reliable, especially in light of the fact that the form of the document has changed several times. As a result, the process of filling out an adjustment invoice may take longer.

Attention! When making changes to the invoice, you should use the form that was in force on the date of the original document. For example, if the initial invoice was issued in September 2021, then to correct it you should use the form that was valid before 10/01/2017. See here for details.

In order not to waste extra time searching for the necessary information related to issuing an adjustment invoice, it is better to follow the following algorithm:

1. Study the current text of the main regulatory document regarding adjustment invoices (Resolution No. 1137).
2. Download the current adjustment invoice form (for example, on our website).
3. View a sample of filling out an adjustment invoice (also available in our document database).
4. Create your own adjustment invoice based on them.

This procedure when preparing an adjustment invoice will allow you to take into account the requirements of the law and use the correct form of the adjustment invoice that is relevant for the given moment when filling it out.

How to fill out the UCD

There are many details in the form, let’s look at each of them.

What is UCD status and what to note

This information is for informational purposes only. Select code “1” if the document acts as a CSF + primary document, that is, an agreement or notification of a price change. In this case, the paper will be the basis for deducting VAT.

The number “2” is written if the document is used only as a primary accounting document, that is, it is simply an agreement or notification of a price change. Simplified business entities can use a document with status “2”; there will be no obligation to transfer VAT.

UKD hat

Here you need to indicate the following information (they are similar to what is written in the CSF form):

• Number of the document to be filled out, date.
• Which CSF is corrected (number and date). Fill in if necessary.
• Which invoice is generated for (also paper number and date). This item is not filled out if the document has status “2”.
• Number subject to adjustment.

Note! If the document acts as a CSF, then the number is assigned according to the general chronology of invoice numbering. You should take into account the special order of numbering of adjustment documents by separate divisions. When the UCD has status “2”, the number is designated according to the general order of numbers of adjustment documents. Such details as a number are not included in the list of mandatory ones in Art. 9 Federal Law No. 402-FZ.

• Name of the selling company, its address, INN, checkpoint.
• Name of the second party to the transaction, address, TIN, checkpoint.
• Name of the currency and its code.

What is important to know about dates! The paper indicates 2 dates: the date of compilation (line (1)) and the date when the buyer agreed to change the price of the goods (or the date of receipt of notification about the change in price) - this is line [13]. The first date is set by the seller, and the second by the buying company.

If the status is “1”, then the real date of execution of the primary document and the CSF is entered in line (1). The day of compilation is a mandatory requisite. According to the law, this document must be presented no later than 5 calendar days from the date of formation of the papers on the basis of which the cost of goods is changed.

If the contract with the client does not indicate that when the price changes, his consent is required, then the UCD is issued only to notify the buyer, and the date of issuing the UCD will be the same as indicated in line (1). If consent is required, then the date indicated in line [13] will be considered such a date.

If the status is “2”, then the date of the transaction must be indicated (Article 9 of Federal Law No. 402-FZ).

The dates in lines (1) and [13] may be the same or different: in line [13] a later date is noted than in (1).

Change in the cost of goods (work, services) after shipment. Universal adjustment document

(Letter of the Federal Tax Service of the Russian Federation dated October 17, 2014 No. ММВ-20-15/ [email protected] “On adjusting the universal transfer document”)

A change in the total cost of delivery after the fact of shipment (in the absence of errors in its registration) may be due to a change in price (tariff) and (or) a change in the quantity (volume) of goods shipped (work performed, services rendered), or transferred property rights.

This change in requirements

and obligations of the seller and buyer as a fact of economic life in accordance with clause 8 of Art.
3 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” is subject to registration as a primary accounting document
.

Before the release of the commented letter, a single unified form of the document

, which is subject to registration of the specified fact of economic life,
has not been established
.

In this case, the seller and buyer can formalize the change

the amount of claims and obligations
in any independently determined form
(provided that it contains all the mandatory details established by Part 2 of Article 9 of Law No. 402-FZ).

Chapter 25 of the Tax Code of the Russian Federation for special requirements

there is no requirement
to register such transactions for the purposes of calculating income tax .

Therefore, the primary accounting document

, compiled on paper (or in the form of an electronic document)
in any form
that meets the specified requirements, may
be the basis for reflecting the amount indicated in it
in the tax registers (
Article 313 of the Tax Code of the Russian Federation
).

From paragraph 10 of Art. 172 Tax Code of the Russian Federation

It follows that
the presence of a document
(contract, agreement, other primary document)
confirming the consent
(fact of notification) of the buyer
to change the cost of goods shipped
(work performed, services provided), transferred property rights,
is the basis for the seller to issue an adjustment invoice
in in the manner established
by clause 5.2 of Art.
169 Tax Code of the Russian Federation .

At the same time, Chapter 21 of the Tax Code of the Russian Federation and Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 do not contain restrictions on the introduction of additional details into the forms of adjustment invoices

.

Thus, according to the Federal Tax Service of the Russian Federation, information on adjustment invoices can be combined with information related to the document

, confirming the consent (fact of notification) of the buyer to change the cost of shipment.

Such a comprehensive document

subject to the requirements of Law No. 402-FZ and Chapter 21 of the Tax Code of the Russian Federation, it allows an economic entity
to use the right to a tax deduction for VAT
(seller and buyer on the basis of
clause 13 of Article 171 of the Tax Code of the Russian Federation
), as well as

corporate income tax (and other taxes).

The Federal Tax Service of the Russian Federation recommends for use the developed form of a universal adjustment document

(
UCD
) based on the form of the adjustment invoice.

As well as the form proposed earlier in the letter of the Federal Tax Service of the Russian Federation dated October 21, 2013 No. ММВ-20-3/ [email protected] UPD

, the UCD form is
advisory in nature
.

Non-use of this form

for registration of cases of changes in the cost of shipment
cannot be a basis for refusal to take these changes into account for tax purposes
.

In addition, the proposal of this form does not limit the rights of economic entities

to use other independently developed and complying with the provisions of Art. 9 of Law No. 402-FZ of the forms of primary accounting documents and the form of adjustment invoices established by Resolution No. 1137.

Changes in the total cost of delivery may also be

due to
errors made by the seller
in the documents originally drawn up upon shipment.

errors in the UTD originally issued upon shipment.

and in other indicators, except for the total cost of delivery.

Recommended ways to correct information contained in the originally issued UPD

, are presented in Appendix No. 7 to the commented letter.
Cases of registration of the UKD form
The UKD form can be used to formalize changes in the total cost of previously produced

(properly documented)
delivery due to a change in price
(tariff)
and
(or)
change in the quantity
(
volume
)
of goods shipped
(work performed, services provided), transferred property rights,
in the case where the proposal for such a change comes from the seller and requires the buyer's consent
to such a change or does not require it.

The UCD form can also be used to document the seller’s agreement with the buyer’s claim

when the latter identifies
a discrepancy in the quantity and quality of goods
(work, services, property rights) upon their acceptance (without registration), if the document on discrepancies was not signed by the seller’s representative (unilateral act on discrepancies).

Moreover, when the parties sign a bilateral agreement on discrepancies

When accepting goods,
an additional primary document
about the change in the financial status of the seller and buyer
is not required
.

Availability of signatures of the seller and buyer

such a document
indicates
not only a change in the state of settlements between them, but also
the buyer’s consent to such a change
in the cost of shipped goods in connection with the clarification of their quantity, which, according to
clause 3 of Art.
168 of the Tax Code of the Russian Federation is sufficient for the seller to issue an adjustment invoice without additional documents .

The UCD form does not apply in all cases of return

(movement from buyer to seller) of goods accepted by the buyer for registration.

The UCD form is not intended

for use in cases where
a change in the total cost of shipment
is due to an error made by the seller
in the initial set of documents
accompanying the shipment (UPD, other primary accounting document for shipment and invoices).

Correcting such errors

in the previously applied form, UPD can be carried out in the manner specified in Appendix No. 7 to the commented letter.

In this case, issue a separate adjustment invoice

when the cost of shipped goods (work performed, services rendered) changes, transferred property rights
are not required
.

However, the form can only be used as a primary accounting document

to document a fact of economic life, expressed in a change in the cost of previously shipped goods (work, services, property rights) (
document status
– “
2
”).

Then the document is not filled

(or dashes are placed in the appropriate fields)
indicators
established as mandatory
exclusively for the adjustment invoice
:

– “to the invoice (invoices) No. ... from ..., taking into account the correction No. ... from ..." (line 1b);

– “including the amount of excise tax” (column 6);

– “tax rate” (column 7).

In the field of line (1) the date and serial number of the adjustment are entered, and the date and number of the UPD or other primary accounting document, the indicators of which are being adjusted, are indicated in line [5].

Using the proposed document form with the name “Adjustment Invoice” in the status of only a primary accounting document

organizations and entrepreneurs
that are not VAT payers does not entail
for them the obligation to calculate and pay VAT to the budget (at the same time, such organizations will not have values ​​​​in the indicators of columns 7 and 8).

Document status used by economic entities

It is recommended to place it in the upper left corner of the form.

Determination in the UCD form of indicators established as mandatory

When an organization uses a document with status “1” as a basis for applying the right to deduct VAT

It is recommended to check the indicators of lines (1)–(4), columns (1)–(9) and the signatures of the head of the organization (or other authorized person) and the chief accountant (or other authorized person) for compliance with the requirements of
clauses 5.2
and
6 of Art.
169 of the Tax Code of the Russian Federation , taking into account the provisions
of paragraph.
2 paragraph 2 of this article.

When using the UKD by an individual entrepreneur

requirements
for the content of information about the signatory
established
by clause 6 of Art.
169 of the Tax Code of the Russian Federation for this category of economic entities.

When an organization or individual entrepreneur uses a UCD document with status “1” or “2” as a primary accounting document

It is recommended to make sure that the information entered into it contains the indicators established as mandatory in paragraph 2 of Art. 9 of Law No. 402-FZ.

Document status

, indicated by the economic entity in the upper left corner of the UCD,
is for informational purposes only
.

Actual document status

determined by the presence/absence in it of all mandatory indicators established by Law No. 402-FZ in relation to primary accounting documents and (or)
clauses 5.2
and
6 of Art.
169 of the Tax Code of the Russian Federation regarding adjustment invoices.

Absence of line [13] “Date of the parties’ actions” in the document or a dash in it

give reason to believe that
the date of the actions of the receiving party coincides with the date of the actions of the transferring party
(with the date of drawing up the document (line 1) (unless otherwise follows from other documents).

Reflection of UCD indicators with status “1”* (adjustment invoice and agreement (notification)) in tax accounting in accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation

*When using the UKD only as an accounting document

(
document status “2” “Agreement
(
notification
)
”
), accounting for the transaction executed in this way for tax purposes is carried out in the general manner.

For the purpose of calculating income tax

when the cost of shipment changes downwards/increases, the primary accounting document drawn up upon the fact of a change in the total cost of delivery
may be the basis for
:

– appropriate adjustment of the cost of acquired assets from the buyer;

– appropriate adjustment of the seller’s revenue.

The main indicators
of the UKD are data on the cost of a unit of goods
(work, services, property rights)
before and after changes
.

Thus, this comprehensive document recommends documenting cases of revision of the unit price of goods by the parties

.

Seller's income tax

Unit price change

(cost of work, services provided, transferred property rights)
entails an adjustment of tax accounting data on the cost of
goods sold (work, services, property rights), that is,
tax liabilities for corporate income tax for the period of sale must be adjusted
.

When the price of a product decreases, pp. 19.1 clause 1 art. 265 of the Tax Code of the Russian Federation does not apply

.

At the same time, according to para. 3 p. 1 art. 54 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) relating to previous tax (reporting) periods were identified, in cases where the errors (distortions) led to excessive payment of tax.

To overpayment of tax

In this case, the profit of organizations
is caused by excessively recorded income
.

Therefore , the seller who provided a discount in the form of a reduction in the unit price of the product

(cost of work, services, property rights),
has the right to adjust
the tax base for corporate income tax
in the period of making relevant changes
:

– in the tax notice period

on the fulfillment of previously agreed conditions that determine the possibility of a subsequent change in value -
line indicator
(
1
);

– in the tax period, agreement with the buyer on changes in the cost of goods

(works, services, property rights) –
line indicator
[
13
].

When the cost of previously shipped goods increases

(work performed, services rendered, property rights transferred)
the norms of paragraph.
2 p. 1 art. 54 of the Tax Code of the Russian Federation do not apply .

Consequently, with an increase in the cost of previously shipped goods

(work performed, services provided, property rights transferred)
tax liabilities
for corporate income tax
must be adjusted
(
increased
)
for the tax period of recognition of income from sales
.

Buyer's income tax

Reducing the cost of purchased goods

(works, services, property rights)
as a result of a change in price
entails an adjustment of tax accounting data on the cost of purchased goods (works, services, property rights).

If the purchased goods have already been sold

, then it is necessary
to adjust
the tax base for income tax
for the tax period of recognition of expenses
.

Moreover, in the case when, according to clause 8 of Art. 254 Tax Code of the Russian Federation

when determining the amount
of material costs when writing off raw materials and materials
used in the production (manufacturing) of goods (performing work, providing services), in accordance with the accounting policy adopted by the organization for tax purposes,
the method of valuing raw materials and materials at average cost is used
, when changing ( recalculation) their prices must
be recalculated
(
adjusted
)
the average cost
of the corresponding material assets in tax accounting
starting from the period of capitalization until the moment of write-off
.

In the event of an increase in the cost of purchased goods

(works, services, property rights)
the taxpayer has the right to take into account the increase in cost
:

– in the tax notice period

on the fulfillment of previously agreed conditions that determine the possibility of a subsequent change in value (line indicator (1));

– in the tax approval period

with the buyer changes in the cost of goods (works, services, property rights) – line indicator [13].

The commented letter also provides the procedure for the buyer to reflect the UCD with status “1” in the sales book and purchase book

, as well as in the log of received and issued invoices, and
the procedure for making corrections
in connection with the detection of errors in the UPD form

Main part

Here you need to fill out the table. It is similar to that presented in the adjustment document.

What needs to be entered:

• Serial number of the record. These are additional details to fill out. It is indicated at will.
• Product/service/work code. It is also not considered mandatory for inclusion in the document.
• Name of the product or description of the work performed, services provided, etc.
• Indicators in connection with changes in the cost of goods.
• Unit of measurement and its code according to OKEI.
• Quantitative indicators.
• Cost indicators.
• Excise tax amount. There is no need to write anything if the document has status “2”.
• Tax rate. There is no need to write anything if the document has status “2”.
• Tax amount.
• Total cost.

At the end of the table you need to summarize the results - indicate the resulting cost.

Next, you need to indicate the details of the transfer/shipping papers, the basis document for the cost adjustment and any other data.

Adjustments in VAT calculations

Why, in fact, do you need an adjustment invoice? First of all, of course, in order to adjust the calculations with the budget for VAT. There are two possible options here.

The shipping cost changes downward:

— the seller accepts for deduction the difference between the tax amounts calculated on the basis of the cost of goods shipped (work performed, services rendered), transferred property rights before and after such a reduction (clause 13 of Article 171 of the Tax Code);

— the buyer restores the corresponding amount of VAT in the same amount (clause 4, clause 3, article 170 of the Tax Code).

The shipping cost changes upward:

— the seller takes into account the amounts of such an increase when determining the VAT base (clause 10 of Article 154 of the Tax Code);

— the buyer accepts for deduction the difference between the tax amounts calculated based on the cost of shipped goods (work, services) before and after such an increase (clause 13 of Article 171 of the Tax Code).

Features of signing

The UKD form contains 6 lines for signing the document. Signatures under the table are always affixed when the paper status is “1”. The head of the company or authorized representative and the chief accountant sign there. If the UCD status is “2”, such signatures are not required.

In the signature lines [8] and [9], it is necessary to note the employee who has the right to offer the buyer to change the price of goods or notify about such a fact. You need to write the employee's position and full name. If he has the right to sign this paper, then he does not need to sign it again. You can only indicate your position and full name.

In line [10] it is necessary to note information about the employee who is responsible for documenting the fact of the company’s economic life. This person may coincide with what is indicated above (lines [8] and [9]): similarly, only the position and full name are indicated without a signature.

In line [12] enter data about the employee who has the right to agree on changes in the cost of goods, etc. on behalf of the buyer, if this action is required. In line [14] the employee who is responsible for registering the fact of the economic life of the organization signs. If this is the same employee as in line [12], then indicate the full name and position, and there is no need to sign a second time.

Important! You can read about filling out an invoice and CSF in our article.

There is corrective information - a corrective invoice is needed

Let's look at an example of how to issue a corrective invoice. On August 09, 2020, Gallery LLC shipped goods worth 60,000 rubles to Visit LLC. (VAT - 10,000 rubles) and on the same day issued invoice No. 156. Visit LLC accepted goods for the specified amount for accounting.

On 09/17/20XX, the counterparties signed an agreement to provide a discount on the entire batch of goods - this document, in relation to the invoice dated 08/09/20XX No. 156, contains corrective information about the change in the cost of the goods. Consequently, Gallery LLC is obliged to issue an adjustment invoice.

As a result of this agreement, the cost of goods decreased from 60,000 to 53,100 rubles. The accountant of Gallery LLC prepared the data to fill out the adjustment invoice. An important difference between this document and its usual version is that the adjustment invoice contains more lines (to reflect the indicators before and after the adjustment, as well as the magnitude of the difference between the indicators).

After filling out general information about the buyer, seller and the number of the document being adjusted, the accountant at Gallery LLC began entering information about changes in the cost of the goods. In the adjustment invoice, lines A (before the change) and B (after the change) are provided for this. For these lines, the accountant filled out columns 4, 5, 8 and 9 as follows:

1. In gr. 3 “Quantity (volume)” of the adjustment invoice, he reflected the same information (80 kg) on ​​lines A and B, since when the cost changed, the quantity of goods did not change.
2. In gr. 4 “Price (tariff) per unit of measurement” on line A indicated the original price (625 rubles/kg), and on line B - the price of the product after the change (562.50 rubles/kg).
3. In gr. 5 “Cost of goods (work, services) without tax” entered:

• in line A (before the change) - 50,000 (80 × 625);
• in line B (after change) - 45,000 (80 × 562.50).

1. In gr. 8 “Tax amount”:

• in line A (before the change) - 10,000 (50,000 × 20%);
• in line B (after change) - 9,000 (45,000 × 20%).

1. In gr. 9 “Cost of goods (work, services) with tax”:

• in line A (before the change) - 60,000 (50,000 + 10,000);
• in line B (after the change) - 54,000 (45,000 + 9,000).

Since the cost of goods has decreased, the accountant added dashes in line B (increase) of the adjustment invoice in the indicated columns, and filled in line D (decrease) with the final data:

• reduction in the cost of goods without tax (column 5) - 5,000 (50,000 - 45,000);
• reduction in tax amount (gr. — 1 000 (10 000 – 9 000);
• reduction in the cost of goods in total - 6,000 (60,000 - 54,000).

Note! Entering information about the number of the document being adjusted not in the line intended for this, but in additional lines and columns does not prevent the tax deduction (letter of the Ministry of Finance of Russia dated May 20, 2016 No. 03-07-09/29055).

You can see and download a completed sample adjustment invoice on our website using the link below:

ConsultantPlus experts spoke about the nuances of filling out an adjustment invoice:

If you do not have access to the K+ system, get trial online access and switch to the Ready Solution for free.

Landscape or book format TORG-12

The registration of the consignment note begins with filling out the parties to the transaction. In the line “shipper organization” the full name of the enterprise distributing the goods is entered, indicating its organizational and legal status and bank details. Information about the buyer is entered in the same way in the “Consignee” line.

In this article we will talk about correcting and adjusting the primary document in the “paper version”. The entire described sequence of actions and all the drawings are made in the “Taxi” interface of the “1C: Accounting 8” program.

In the tabular section, enter the name, quantity, price and other data about the product you are returning.

Any details of a document in which an error was made (including price, quantity and amount) may be subject to correction, while the correction does not require the agreement of the parties, and the party that discovered the error simply notifies the other party to the transaction.

Execution by the seller of corrected documents for the buyer

The supplier lists the goods sold, their units of measurement and quantity, gross and net weight, price and VAT rate. The amount of goods with and without VAT is also indicated here.

Employment contract, Additional agreement, Financial liability, Collective financial liability, Personnel transfer, Indexation, T-53 for ZUP 3 external (7 printed forms).

But this is a theory. In practice, various nuances arise in the form of underdelivery of goods or delivery of goods of a different range. It should also be mentioned here about the delivery of low-quality (or defective) goods. Such misunderstandings that arise between the parties are regulated primarily by civil law.

Perhaps the most multifunctional processing for replenishing the catalog. Comparison of images with nomenclature by article, code and substring; update/replace, delete photos; setting the main image by extension or by any part of the file name. Information about the files and the results of comparison with the item are displayed in the table.

The Tax Service has developed a service for checking the details of the counterparty (TIN and KPP). This will avoid errors in invoices, purchase and sales ledgers, and invoice journals.

If necessary, you can enter additional fields, columns, and details into the form (see also Resolution of the State Statistics Committee of the Russian Federation dated March 24, 1999 No. 20) or use an independently developed and approved form of the consignment note (Part 4 of Article 9 of the Law “On Accounting” dated 06.12 .2011 No. 402-FZ).

Thus, there is no need to make corrections to the delivery note. There is also no reason to draw up a new consignment note, since there is no sale (issue) of goods.

The procedure for adjusting VAT for the parties to the transaction, according to regulatory authorities, depends on exactly when the goods are returned.

Simple WMS Client is a visual designer of a mobile client for a data collection terminal (DCT) or a regular Android phone. The application works online via the Internet or WI-FI, constantly communicating with the database via http requests (the 1C client option communicates directly with 1C like a regular client).

Employees of organizations should pay attention to the details of filling out the document. This often helps to minimize the legal and tax risks of companies.

Additional columns and lines

In the UCD you can find columns and lines that are not required to be filled out, for example:

• Column A (item no.) is provided only for the convenience of searching for the position;
• Column B (code of goods, works, services) is provided to identify goods (works, services).

A complete list of columns and lines and their descriptions can be found in Appendix No. 3 to letter No. ММВ-20-15/ [email protected] Let’s just say that the taxpayer has the right to decide on entering information into the “optional” columns independently.

Field "Status" in UCD

In the upper left corner of the UCD there is a “Status” field. You can enter either “1” or “2” in this field. Depending on the assigned status, the purpose of the UCD also changes:

Note that the status of the document, in fact, is only informational in nature. If you make a mistake and set the status to “2”, but fill in all the fields of the UCD, then such a mistake will not deprive the seller and buyer of the right to a tax deduction.

Consignment note (according to TORG-12 form)

The invoice is drawn up by an authorized employee of the selling organization at the time of release of goods in 2 copies. One of them remains with the seller, the second is transferred to the buyer.

The invoice is drawn up in 2 copies. The first copy remains with the organization handing over the inventory (i.e., the supplier) and is the basis for their write-off. The second copy is transferred to a third party (buyer) and is the basis for the recording of these valuables.

The following information is entered into the consignment note in form TORG-12:

• Information about the shipper: name, address, telephone, fax, bank details, structural unit, OKPO and OKDP codes.
• Information about the consignee: name, address, telephone, fax, bank details, OKPO code.
• Information about the supplier: name, address, telephone, fax, bank details, OKPO code.
• Information about the payer: name, address, telephone, fax, bank details, OKPO code.
• Details of documents that are the basis for the release and acceptance of goods: agreement, work order.
• Number and date of preparation of the invoice.
• Data on goods: names, units of measurement, OKEI codes, type of packaging, quantity, gross and net weight, price, amount excluding VAT, VAT rate and amount, amount including VAT.
• Information about the number of places and the total weight of goods.
• Information about applications.
• Information about accompanying documentation for cargo.
• Information about the persons who authorize and carry out the release and acceptance of goods (full name, position) and their signatures with transcripts.
• Signature of the shipper's chief accountant.
• Seals of the shipper and consignee.

The responsibility for preparing a consignment note is usually assigned either to employees of accounting departments, or to storekeepers or other authorized employees of the enterprise.

In the article we will look at cases when it is possible to use this procedure for making changes, and when it is not recommended.

The TORG 12 consignment note form is included in the album of unified forms (OKUD 0330212). With the entry into force of Law 402-FZ, primary documents do not necessarily have to be in a unified form. It is enough that the document contains the entire list of mandatory details specified in the law.

The technical specification is drawn up for one or several consignments of cargo, which are transported on one vehicle. According to the RF Regulation No. 272 ​​dated April 15, 2011, the transport invoice is issued in triplicate. One remains with the shipper, the second is transferred to the recipient and the last remains with the carrier.

The TORG 12 consignment note is quite often used by organizations to register inventory items (material assets), measured in pieces or weight. The head of the organization may not use this form (see Federal Law-402 “On Accounting”). The consignment note (you can download it below) has a number of advantages, which we will discuss in this article.

The technical specification is drawn up for one or several consignments of cargo, which are transported on one vehicle. According to the RF Regulation No. 272 ​​dated April 15, 2011, the transport invoice is issued in triplicate. One remains with the shipper, the second is transferred to the recipient and the last remains with the carrier.

Extension for working with item analogues. Excellent for working with crosses of spare parts and products with similar properties. Supported configurations: UT 11.4, KA 2.4, ERP 2.4, Retail 2.2, Retail 8. Auto parts store.

When is an act required?

It is necessary to draw up an adjusting invoice in several situations directly related to changes in the final cost. They may be as follows:

• 
  The document is drawn up when the price of previously shipped goods or services provided changes due to an error.

• If more (less) goods were shipped or services were provided, and their return is impossible, then in this case it is necessary to draw up a corrective invoice.
• When a buyer discovered a defective product in a batch of products and was returned, this, in turn, led to a change in the total quantity of products sold, and, therefore, the cost.
• Required in a situation where the seller decided to provide a discount on services or goods already sold.

We wrote about in what case and how this document is issued here.

Frequent errors when filling out and responsibility

The seller issues a delivery note. For him, it is a document on the basis of which the write-off and sale of goods is reflected. The document ends with a section with numerous signatures. On the seller’s side, it is signed by the employee who authorized the release of the cargo, the chief accountant and the employee who directly released the cargo. On the other side, signatures are affixed by representatives of the buyer and consignee.

An important point is the value added tax. In the initial invoice, the supplier, who is a VAT payer, allocates the amount of tax to be deducted. With the customer organization, everything is not so simple.

If a specialist representing the customer’s side identifies discrepancies in the number of batches or a discrepancy in quality, he returns the goods and materials. Please refer to the following reasons when generating return documentation:

• expired - goods and materials supplied with an expired expiration date;
• poor quality - quality characteristics do not meet customer requirements;
• improper packaging - the integrity of the packaging container and the completeness of the delivery are compromised;
• new assortment - the customer has updated the assortment, and the inventory data is not included in the new list;
• impossibility of sale - the buyer is not able to use or sell these products.

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