Correction of errors of past periods in 1s 8.3. Tax accounting of past mistakes in 1C Enterprise
It is always unpleasant to find an error in the accepted VAT declaration, and if this error led to an underestimation of the tax amount, it becomes doubly unpleasant, because in this case, you will have to submit an updated declaration and pay extra for the missing amount. In this article, I will tell you how to delete an erroneously entered receipt document and generate an updated VAT return by canceling the purchase book entry in the 1C: Enterprise Accounting 8 version 3.0 program.
Situations with erroneous entry of documents are not so rare. For example, sometimes an accountant enters documents into the program using scanned copies, but the supplier does not provide the originals and disappears. Or, serious errors are found in the primary documents that do not allow to accept VAT on them for deduction, and there is no opportunity to get the correct version for some reason. Also, technical errors are possible when, when entering a document into the program, the wrong counterparty is selected, the wrong date is indicated, etc. In any case, if we have erroneously declared VAT deductible for any document, it is necessary to generate reversal entries on the invoices. accounting, as well as provide a corrective VAT return for the period in which the erroneous document was entered.
In order to remove an erroneously entered document in the 1C: Enterprise Accounting 8 program, go to the "Operations" tab and select the "Operations entered manually" item.
We create new document with the operation type "Reverse document".
In the field "Document to be canceled", select the erroneously entered receipt document, postings to the accounts and VAT register are filled in automatically.
Please note that in addition to the tab "Accounting and tax accounting", which reflects the reversal transactions for the operation of receipt of services, the document also contains the tab "VAT claimed", intended for making changes to the subsystem tax accounting for VAT. That is why it is necessary to formalize the operation as a cancellation of the document, correctly choosing the wrong receipt, and not just form accounting entries on accounts by manual operation.
But this operation is not enough to cancel a purchase book entry, you need to create another document called "Reflection of VAT deducted" and is also located on the "Transactions" tab.
We create a new document, select a counterparty, an agreement, an erroneous receipt and put all the checkmarks on the "Main" tab, indicating the period for recording additional. sheet.
Go to the "Products and services" tab and click "Fill" - "Fill in according to the settlement document".
Since we must cancel the purchase book entry, after auto fill of the document, we change all the amounts on this tab to negative, and in the “Event” column, select “VAT deducted”.
We post the document and look at the transactions
Now we will generate an updated declaration for the 3rd quarter of 2016 (the period of the error). To do this, go to the "Reports" tab and select the "Regulated reports" item.
We create new declaration for VAT, indicate the correction number and fill out the report.
Information about the adjustment made should be reflected in Section 8 of Appendix. 1
Let's be friends in
The income adjustment is in many ways similar to the implementation adjustment, which is similar in purpose (see). In fact, the reflection of the document in the accounting is different due to the requirements of the legislation.
The document also has the ability to select two types of operations:
Correction in primary documents
... Adjustment by agreement of the parties
We can fix:
In the direction of decreasing or in the direction of increasing,
... documents of the current year and past years.
At the beginning of the article there is a step-by-step description of the work.- the sequence is the same for all situations. In the second part of the article, we will look at the details in more detail.
Correction of admission in 1s SCP and KA 1.1 step by step instructions
Step 1: We create a Receipt Adjustment based ondocument Receipt of goods and services that need to be corrected. We make the necessary edits and carry out. The second part of the article will describe in detail how to make corrections.
Step 2: Enter the invoice for hyperlink from Receipt Adjustments. The invoice must be recorded so that the correction is reflected correctly in the accounting and reporting in subsequent steps.
Step 3: After making any adjustmentsyou need to start processingPosting documents for VAT registers.
This is usually done at the close of the month. This must be done before the formation of the records of the purchase or sales ledger, since the Receipt Adjustments do not perform the transactions themselves.VAT registers. If you do not start processing, the corrections will not go to the required sections of the sales or purchase ledger. Posting documents for VAT registers is launched from the Accounting Manager interface:
Step 4: For different transactions Receipt correction can be taken into account in additional sheetsshopping books or sales books. Therefore, in the next step, we need to make the documents Formation of purchase book records and Formation of sales book records. This is also a mandatory procedure at the end of the month.
To create these documents, it is convenient to use the Formation of VAT documents processing:
To start processing, you must specify the setting for generating VAT documents. In fact, this setting determines only manually or according to a schedule, the formation of documents should be performed. Here you can set up an automatic schedule. But now we will not do this and will start processing manually:
Step 5: Let's see how our adjustments were reflected in the buy and sell books.
Everything!
Now let's look at the details for the options:
1. Adjustment of the current year receipts downward
We need to reduce the Receipt of goods and services issued in the previous quarter:
VAT reporting has already been submitted.
1.1. Correction of a receipt with a correction in the purchase book
On the basis of the Receipt of goods and services, we will enter the document Receipt correction. 1C creates it with the operation type Correction of primary documents by default. Let's decrease the price one line at a time:
1C by default ticks the box Restore VAT in the sales book. I'll take it off.
The document generates transactions:
Fill in the data of the corrected supplier invoice according to hyperlink in the basement of the document.
We carry out the regulatory procedures for VAT indicated in steps 3 and 4.
Posting documents to VAT registers adds a reversal of the VAT deduction toposting the document Receipt Correction.
In the Formation of the purchase book, we will form a record:
Now we can look at the result in the Shopping Book. We put a tick in the Generate add. sheets for the corrected period.
In the Main section, a new entry:
In the supplementary list, a complete correction of the entry for the corrected admission:
1.2. Correction of receipts with VAT recovery in the sales ledger
If we select the transaction type of the document Adjustment by agreement of the parties, then it will be possible to recover VAT in the sales ledger:
Here you need to select the Recover VAT in sales book check box. In this case, we get the document postings:
After the routine operations for VAT we receive postings:
And VAT recovery in the sales ledger:
Adjustment with the transaction type A downward adjustment by agreement of the parties is posted in the main section of the sales ledger in the adjustment period.
2. Adjustment of the current year receipts upward
The type of operation Correction of primary documents gives a similar result in the case of an upward correction of the receipt. We issue the Correction and the invoice:
We receive document transactions:
After performing routine VAT transactions, the transactions will look like this:
Correction with transaction type Correction in source documents reverses the amounts for the base document and creates a new entry in the period in which the correction is created.
Operation type Adjustment by agreement of the parties is reflected only additional accrual differences and is reflected in the main sheet of the purchase ledger in the adjustment period. Amounts reflected in the periodfoundation documentare not adjusted.
Adjustment with transaction type An upward adjustment by agreement of the parties is posted in the main section of the purchase ledger in the adjustment period.
3. Adjustment of income from previous years
Correction of documents of receipts of previous years does not differ from adjusting receipts of the current year, except, perhaps, one nuance.
If we adjust the receipt of services, then for adjustments of the last year, on the Additional tab, it is necessary to indicate the item of income and expenses to which the difference will be attributed.
4. Receipt adjustment does not appear in the purchase ledger or sales ledger
You may have missed a step. It is necessary to return to step by step description and check all items.
Bookkeeping and tax accounting require careful attention. Often an accountant in his work is faced with the problem of correcting errors in the past period, when the documents are drawn up and the reports are submitted. A closed-year adjustment results in distortions in the current one. The procedure in such a situation depends on at what stage of formation accounting information a mistake was made, and how significantly it distorts the accounting information.
Errors can be made not only through the fault of the accounting employee, but due to the inadmissibility of applying any norms tax legislation, due to the change in their interpretation by the tax authorities. Accounting miscalculation depending on the stage of data processing for:
- Inaccuracies in primary documents;
- Inaccuracy in accounting and tax registers;
- Errors in tax reports.
Correction of errors in primary documents
If the company maintains automated accounting, correct primary document makes sense only if it is entered in the database, but has not yet been processed. Everything accounting documents cannot be corrected. Changes by strikethrough are not allowed in:
- Cash documents;
- Banking documents.
Receipt and expense cash orders, as well as payment orders to the bank, written out with errors, will have to be destroyed and reissued.
All other accounting documents created by the organization can be corrected by strikethrough and writing the correct data. When applied in an organization software"1C Enterprise 8.3" a document in which a miscalculation was made can be corrected by opening it and correcting all inaccuracies. At the same time, we must not forget to re-form all the registers that were already formed at the time of the correction, and the change of which resulted in the correction.
For example, when correcting the amount of an incoming cash order, you need to make sure that the cash book has not been generated. And if this document has already been printed and signed, it must be drawn up and signed again. In 1C Enterprise 8.3 it looks like this:
- The amount is changing;
- A document with correction is printed out through the button "Receipt cash order (KO-1)";
- A cash book is formed through the button " Cash book" In the magazine cash documents indicating the period.
- Through the "DtKt" button, the correctness of the reflection in the tax accounting is checked.
If, created by the counterparty, then you need to ask to replace it, if an inaccuracy is found before filing a declaration. The 1C program allows you to make corrections yourself. For example, in case of errors in TORG-12 or invoices, this is done as follows:
Similar actions are carried out for invoices. However, if it is necessary to correct errors in the past period on invoices, information from which fell into section No. 8 tax return on value added tax, you will have to edit the document through the introduction of a new one. To do this, the program provides the ability to enter information through the button "Create based on" in the journal of incoming invoices. You can fix the error with:
The correction invoice is entered on the basis of the received document through the correction of the receipt, where the changed information is indicated:
- Sum;
- The order of reflection in the accounting;
- The number and date of the document that served as the basis.
The program has the ability to reflect changes in all accounting sections or only in VAT accounting.
Important: when calculating value added tax, all changes in previous reporting periods can be corrected by the current period, if it is necessary to make changes in the period in which the error was detected.
A correction invoice makes changes to the purchase book or sales book when it is generated:
- Decrease in the cost of goods (works, services) is reflected as VAT recovery, the corrective document enters the sales book;
- An increase in value, on the other hand, increases the deduction and is reflected in the purchase book.
Relevant entries are made in tax accounting.
An invoice correction is applied to correct the reporting period in which the document was issued or its correction. A revision to the original document only changes the sales ledger or purchase ledger by reversing.
The correction of one's own error is made without supporting documents for changing the registers for VAT accounting when an error is found in tax accounting for previous periods.
VAT is adjusted in a similar way during sales. In case of correcting previous closed periods, an adjustment invoice is issued, when changes are made in the current period, corrections are made to the document.
Important: in case of any changes in the calculation of value added tax, it is necessary to notify the counterparty, since the information specified in section 8 of the tax return must be the same in the period when the mutual settlements were made.
Correction in accounting and tax registers
When the accounting registers have already been formed and signed, errors will have to be corrected by canceling the wrong document and introducing a new one. For this purpose, the 1C Enterprise 8.3 program provides for the possibility of manual adjustment of accounting and tax records.
For documents entered in general order, the button "DtKt" is used, it opens a window for editing the movement of the document. By ticking the "Manual adjustment" box, you can make changes in accounting and tax accounting, change the accounts on which the business transaction is reflected.
To make corrections directly to the accounting and tax registers, an accounting statement is drawn up. The entry into the program of such a document is made through the journal "Operations entered manually". It is possible to reflect here:
- Operation;
- Reverse the document;
- Typical operation.
The operation allows you to create any accounting statement to reflect a non-standard business transaction. For example, issuing food stamps to an employee.
Cancellation of the document minus the full value of the previously entered one. To create it, you need to select the document to be canceled and the program will fill in the operation automatically.
To reflect a typical operation, you need to create a reference typical operations... Such operations can be the calculation of taxes every quarter, the calculation of penalties and fines.
Important: an operation entered manually is a primary document, they justify and make changes directly to the registers (balance sheets), the data from which falls into the general ledger.
Correction of inaccuracies in tax returns
Correct errors for past period not enough yet, the legislation requires that these corrections be reflected in tax returns. It is necessary to send a clarification in cases where the corrections entailed changes:
- Tax base;
- Tax deductions;
- Composition and amount of expenses;
- Incorrect information in the tax return leads to distortion of data on other taxes.
The legislation obliges taxpayers to submit a revised tax return only in cases where the amount of tax payable to the budget has been underestimated. The fact of overpayment may not be shown.
Important: the taxpayer is obliged to submit an updated report, even if the amount of tax does not change, but a redistribution of accruals and deductions, or cost items is made, since a penalty is provided for incorrect preparation of a tax return.
It is necessary to submit an updated calculation in the event of an overpayment of tax to an organization, first of all, in order to exercise its right to offset or refund the amounts of overpaid taxes. By general rule an enterprise can submit a declaration with a reduction in the amount of tax within three years after the end of tax period... Set off and return to be made within 3 years from the moment of submitting an application to the appropriate tax authority.
Correction of errors of the last year in tax accounting must be entered in the declarations and calculations for the same period. The legislation allows the acceptance for deduction of invoices in the period when they were received only in relation to value added tax. For all other taxes, the payer is obliged to submit an updated declaration.
If inaccurate information is found on taxes, the calculations of which are made on an accrual basis, all periods after the date of the amendment will have to be adjusted. So, when clarifying the calculation of income tax for the 2nd quarter of last year, it will be necessary to clarify the 3rd quarter and the year.
Important: if errors are found, the date of which cannot be determined, the corrected data is reflected in the current period.
You can create a corrective declaration in 1C Enterprise 8.3 through regulated reports. The "New" button opens a list available for adding a new document. To make a revised report, you must put down the correction number and fill it out.
The procedure for amending tax returns and calculations
For corporate income tax, there are two options for the mistakes made:
- Understatement of expenses;
- Overestimation of the amount of expenses;
- Unaccounted for revenue.
The underestimation of the amount of expenses can occur if expenses are incorrectly included in the composition that are not taken into account when calculating income tax. The list of such costs contains tax code... In accounting, they are referred to other expenses that are not included in the costs for tax purposes, and are charged to 91 accounts. From 91 accounts at the end of the period are credited to financial results.
If the amount of expenses is overstated, they are deducted from the expenses. Changes are reflected in the declaration under direct or indirect costs, depending on which part of the costs was overstated.
Unaccounted revenue entails the correction of not only the income tax declaration, but also the value added declaration. You will have to submit an updated report on two taxes at once, since according to the basic rule, the revenue reflected in the income tax return must be equal to the revenue reflected in the value added tax return.
Important: the difference between these values may be in cases where the enterprise has business transactions that do not lead to the emergence of income, or if there are transactions that are not subject to VAT.
The most difficult case is errors that lead to the reflection of inaccurate information in the reports of several taxes. For example, the accounting did not reflect the disposal of an asset. Correcting such an error entails changes:
- VAT declarations, since any sale is subject to this tax;
- Income tax returns, since the amount of revenue and the amount of expenses, reflected in Appendix 3 to sheet 2 and the amount of accrued depreciation, will increase;
- Tax calculation for property tax, since the disposal of fixed assets leads to a decrease average annual cost property.
The procedure for clarifying the calculations of insurance premiums
Changes to charges wages, will entail the adjustment of not only the calculations provided to the Social Insurance Fund and Pension Fund, but also a tax calculation for income tax.
Submission of a correction calculation for a mandatory social insurance after the end of the reporting period is not provided. You can make corrections with the current report through the lines, which reflect the self-accrual.
In the 4-FSS form, for the purpose of adjusting the calculation of insurance premiums for temporary disability and in connection with maternity, line 4 of the first table is provided “Insurance premiums accrued by the payer for past settlement periods". And row 5 of Table 7 to correct the calculation of insurance premiums for industrial accidents.
To make corrections in the calculation of insurance premiums for compulsory pension insurance, an adjustment form is provided. Specifying the type of correction allows you to submit an updated calculation in the following cases:
- Clarification of information on the transfer;
- Clarification of individual charges for individual employees;
- Clarification of charges for health insurance that do not affect individual information.
Important: a clarifying calculation can be submitted only before the end of the next reporting period.
Correction of errors in the past period, which is already closed, is carried out using the current report. Through section 4 "Amounts of additional accrued insurance premiums from the beginning of the billing period."
Corrective and canceling forms are used to edit individual information.
Submission of detailed declarations and calculations and calculation of penalties
An enterprise can avoid being brought to tax liability in the event of:
- If the revised report is submitted before the deadline for its submission;
- If the deadline for submitting the report has expired, but:
- The updated report was submitted before the error was detected tax office;
- The declaration was submitted before the decision by the supervisory authority on the appointment of an exit tax audit in relation to the organization;
- The tax was paid prior to the submission of the revised report.
Tax legislation provides for the termination of the initiated verification of the declaration, for which an adjustment has been received. When a company submits an updated report, the tax authority stops office check according to the previously submitted declaration.
The inspectorate will already demand documents and explanations for the revised declaration. If the additional tax has not been paid, the tax authority will calculate the penalties, issue a claim for payment of tax and penalties, and in case of non-payment on time, suspend transactions on the accounts.
You can calculate the penalty yourself. The Tax Code provides for a percentage for late payment of taxes to the budget equal to 1/300 of the refinancing rate for each day of delay in payment.
Important: the accrual of penalties must be made from the date when the tax should have been paid, and not from the moment the revised calculation was submitted.
The amount of the fine in case of failure to submit a revised tax return is 20% of the amount of tax that has not been received by the budget as a result of such an act. A similar amount is provided for non-payment of tax to the budget.
In accordance with PBU 22/2010 an error in accounting is corrected in the period of detection of the error, if the reporting of the previous period has already been approved.
According to item 1. Art. 54 of the Tax Code of the Russian Federation if errors (distortions) are found in the calculation of the tax base relating to the previous tax (reporting) periods, in the current tax (reporting) period, the tax base and the tax amount are recalculated for the period in which these errors (distortions) were committed.
If it is impossible to determine the period of errors (distortions), the recalculation of the tax base and the amount of tax is carried out for the tax (reporting) period in which errors (distortions) were revealed. The taxpayer has the right to recalculate the tax base and the amount of tax for the tax (reporting) period, in which errors (distortions) related to the previous tax (reporting) periods were revealed, also in cases where the mistakes (distortions) made led to excessive tax payment ...
Thus, when an error is discovered, the first step is to find out in what period it occurred, the tax base of which periods it influenced, and what is the nature of its influence - whether it led to excessive tax payment, or the tax base was underestimated.
If, nevertheless, it turns out that the tax base was underestimated, then it will be necessary to make changes in the tax accounting of previous periods and submit revised declarations. Let's consider how to correctly reflect the adjustments of the past periods in "1C: Accounting 8".
First, it should be understood that adjustments are made only in order to generate an adjustment declaration and revised tax registers. Therefore, if during the period when the error occurred, the tax registers were not kept in the program, or for some reason the declaration was filled not automatically, but manually, then the easiest way is not to change anything in the program at all in previous periods. You only need to fill in the adjustment declaration manually. If it is not entirely clear how exactly the mistake made has affected the indicators of the declaration, then you can take a copy of the database, correct the errors in it, re-post the closing of the periods and get the data for the correct filling of the declaration.
Secondly, if we begin to correct the data of past periods only in tax accounting, we inevitably have differences in PBU 18/02... These differences will be permanent because they cannot be temporary, otherwise we would have to form deferred taxes in previous periods, and we have no right to change accounting. It turns out that in the past period we must generate postings for the type of accounting for OU and for the same accounts for the same amounts, but with a minus - for the type of accounting for PR. The generated transactions on the PR when reposting the month-end closing documents will lead to the formation of permanent tax liabilities which we cannot allow. Therefore, month-end closing transactions for the adjusted amounts will need to be done manually.
Let's see how to do this with an example.
Let's say we erroneously reflected last year the receipt of services for 26th account for the amount 100 rubles.
1. Let's reverse the transactions in tax accounting:
- WELL: Dt 26 - CT 60.01 (PV for UPP and KA) -100 rubles.
2. We will form paired transactions for the PR for an amount with a minus sign in order to comply with the rule BU =
- NU + PR + VR:
- NS: Dt 26 - CT 60.01(PV for UPP and KA) 100 rubles.
3. As a result of this operation, we have an unclosed amount on the 26th account, it is necessary to manually conduct month-closing operations.
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