Business transaction did not take place, but a tax invoice was drawn up. How to correct such an error, so that the controllers do not have additional questions during the verification of the reporting, read below.
Legal basis of economic activity
Pursuant to item 44.1 of the Tax Code of Ukraine (hereinafter – the Tax Code) for taxation purposes, taxpayers are required to keep records of income, expenses and other indicators related to the determination of objects of taxation and/or tax liabilities, on the basis of primary documents, accounting registers, financial statements, other documents, information related to the calculation and payment of taxes and fees, which are provided for by law.
Taxpayers are prohibited from forming indicators of tax reporting, customs declarations on the basis of data not confirmed by the documents specified in para. 1 item 44.1 of the Tax Code.
Item 6 of ch. ІІІ of the procedure for filling out and submitting value added tax returns, approved by Order of the Ministry of Finance No. 21 od January 28, 2016, determines that the information provided in the tax returns must correspond to the data of the payer's accounting and tax records.
According to item 201.1 of the Tax Code, on the date of the tax liability, the taxpayer is obliged to draw up a tax invoice in electronic form, subject to the condition of registration in accordance with the procedure established by law, of a qualified electronic signature of a person authorized by the payer, and to register it in the Unified Register of Tax Invoices (hereinafter – the URTI) within the period established by the Tax Code.
In accordance with item 201.10 of the Tax Code, when carrying out transactions for the supply of goods/services, the taxpayer – the seller of goods/services is obliged to draw up a tax invoice within the prescribed time frame, register it in the URTI and provide it to the buyers at their request.
Item 192.1 of the Tax Code provides for the possibility of calculating the adjustment to the tax invoice in the event that the taxpayer makes mistakes during its preparation, including those not related to the change in the amount of compensation for the cost of goods/services.
Algorithm of actions
In the case of drawing up a tax invoice without the fact of carrying out a business transaction and registering it in the URTI, the taxpayer can calculate the adjustment to it in order to correct the error.
In this adjustment calculation:
- the date on which the error was detected is indicated in the “Preparation date” field;
- data from the header part of the tax invoice with the individual tax number of the buyer for whom the tax invoice was drawn up by mistake (without the fact of conducting business transactions) is indicated in the header part of the adjustment calculation;
- the relevant indicators of all lines of the tax invoice being adjusted (quantity, volume of supply and amount of VAT) is indicated in section B – with the sign “–” (displayed as “0”).
At the same time, code “103” (return of goods or advance payments) is indicated in column 2.1 of the “reason code” of the adjustment calculation.
Such an adjustment calculation is subject to registration in the URTI by the recipient of goods/services for whom such a tax invoice was drawn up.
