It happens that a tax invoice (hereinafter – TI) was drawn up, registered it in the Unified Register of Tax Invoices (hereinafter – URTI), and later it appeared to be unnecessary: for example, two invoices were drawn up for the same delivery. How to cancel a registered false (extra) tax invoice?
If two or more tax invoices are registered for a transaction with the same buyer, and the tabular parts (section B) of these tax invoices coincide, the error will be corrected with the least loss for the supplier. Thanks to the procedure prescribed in item 24 of the Procedure for filling in the tax invoice, approved by Order of the Ministry of Finance No. 1307 of December 31, 2015 (hereinafter – Procedure No. 1307), it will help to reset the excess tax invoice, but also return the lost registration limit.
First, it is necessary to determine which of the registered TI is unnecessarily compiled, and on the date of detection of the error to make a calculation of the adjustment to it, taking into account the following:
- in the upper left part of it in the column “Not to be provided to the recipient (buyer) for a reason” to indicate the type of reason “20”, and not to mark “X”;
- in the header in the field “to the tax invoice” indicate the date and number of the extra TI;
In section B of the tabular part of the adjustment calculation:
- in column 2.1 it is necessary to indicate the conditional code of the reason for adjustment “301” (Correction of an error (item 24 of the Procedure for filling in the tax invoice));
- fill in columns 1 to 15, except for columns 9 and 10, provided for value adjustment. Columns 9 and 10 do not need to be filled in, zeros or dashes should not be put either. The relevant indicators of each line of the overstated tax invoice (quantity, volume of supply and amount of VAT) must be indicated with a sign “-” in columns 7, 13, 14 of the adjustment calculation. If the extra TI was registered in URTI before December 1, 2018, then it is not necessary to fill in column 14 in section B of the calculation of the adjustment to it.
Below the tabular part of the adjustment calculation are two information fields. It is necessary to fill in the first of them – “Information data on the tax invoice drawn up and registered in URTI”. It should indicate the details of the correct tax invoice.
If there are more than two extra tax invoices for the same transaction, then in each separate calculation of adjustments made for each extra TI, in the first information field it is necessary to indicate the data on the same correct tax invoice.
The second information field “Information data on the calculation and adjustment of the adjustment to the tax invoice, drawn up and registered in the Unified Register of Tax Invoices, re-drawn up for the transaction for which a tax invoice has already been registered in the Unified Register of Tax Invoices” does not need to be filled.
As the calculation of the adjustment is negative, it must be registered in the URTI by the buyer specified in the redundant tax invoice (item 192.1 of the Tax Code).
If you fill in the adjustment calculation correctly, then the indicators of the excess tax invoice will be displayed in “0” and remain one tax invoice with the correct indicators will remain in the system. In addition, the registration limit of both the supplier and the buyer will be restored at the same time.
Therefore, by calculating the adjustment with the reason type “20” and the adjustment reason code “301”, you can simultaneously cancel the extra tax invoice and restore the registration limit.
