Tip 2: How to issue an additional sheet
For several years now, the definition of additionalsheet. It is necessary to correct invoices that have been registered in the book of sales or purchases. Additional sheets are drawn up according to the rules for registration of the book of sales or purchases, however there are some features.
You will need
- - additional sheet form;
- - invoices in which errors were detected;
- - a book of sales or purchases.
Fill in the cap additionalsheet. Assign a number to an additional sheet, and in the line “Additional sheet is issued” enter the date of its preparation.
In the "Total" line, record the totals, which are determined by subtracting the original invoice figures with the indicators to be canceled.
To make an additional sheet an official document, stitch it to the book of sales or purchases.If the changed data will affect the amount of tax for the period of the invoice, make a revised VAT return, in which you enter the changed data and the additional numbersheetwhere they are fixed.
If an invoice error may lead to changes in the amount of VAT for the reporting period when it was issued and you are forced to file a revised declaration, the tax authority may issue a resolution to recover the amount of tax received by them as a result of providing erroneous data. Therefore, before you enter the invoice in accounting, it is better to double-check the data.
Additional sheets, like books of sales or purchases, can be issued in electronic form. If several errors in invoices were detected in one reporting period, they can be reflected in one additional sheet. If the error was found only in the details of the invoice, which did not affect the amount of VAT, you can not cancel it. Return the erroneous invoice to the seller, wait for the corrected version and enter the data as an earlier unaccounted or late account.
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