Very often during the conduct of business activity, situations occur when the excise invoice is drawn up in advance, and the transaction does not take place due to certain circumstances or takes place with certain changes, for example, in the amount of fuel. How to correct errors in the columns of the excise invoice and avoid the consequences read below.
Legal procedure
In the case of registration in the Unified Register of Excise Invoices of an excise invoice (the first copy of the excise invoice) with incorrectly filled columns ‘Commodity code according to UKT FEA’ and ‘Description of fuel according to UKT FEA’, the taxpayer must calculate the adjustment to such excise invoice:
- in one copy – for correcting the excise invoice drawn up in one copy;
- in one copy – for correcting the excise invoice drawn up in two copies, the second copy of which is not registered by the recipient in the Register;
- in duplicate – for correcting the excise invoice drawn up in duplicate, the second copy of which is registered by the recipient of the fuel in the Register.
In the introductory part of the adjustment calculation of the excise invoice, it is necessary to make a corresponding mark ‘X’ in one of the fields provided for in the form of such calculation, in particular:
- code of the type of adjustment ‘3’ – in case of cancellation of the indicators of the excise invoice drawn up for the fuel sale operation, which did not take place, in which all copies are registered. Such a code of the type of adjustment can be specified in the case of canceling the indicators of an excise invoice drawn up in two copies, the first and second copies of which are registered in the Register, or an excise invoice drawn up in one copy, which is registered in the Register;
- code of the type of adjustment ‘6’ – in the case of cancellation of the excise invoice indicators drawn up for the fuel sale operation, which did not take place, and the second copy of which was not registered in the Register. Such a code of the type of adjustment can be indicated as a result of the cancellation of the indicators of the excise invoice, drawn up in two copies of the excise invoice, of which only the first copy is registered in the Register.
To cancel the excise invoice indicators in the tabular part of such calculation, you need:
- in column 1, enter the serial number of the line – the number ‘1’;
- transfer from the excise invoice to columns 2 and 3 of the table data on the commodity code according to the UKT FEA, its description;
- in columns 4, 5, enter the indicator of adjustment (reduction) of the volume of sold fuel (ethyl alcohol) with the appropriate sign.
This calculation of the adjustment in full reverses the amount of fuel (ethyl alcohol) specified in the excise invoice.
Compiled in one copy, the adjustment calculation of the excise invoice must be registered by the seller with the Register.
In the event of a decrease in the volume of fuel sold, specified in the excise invoice, the first and second copies of which are registered in the Register:
- the payer must send the recipient of the fuel the first and second copies of the adjustment calculation of the excise invoice;
- the recipient registers the first and second copies of the adjustment calculation of the excise invoice in the Register.
After registration of the adjustment calculation to the excise invoice, drawn up to cancel the indicators of such an invoice, it is necessary to draw up an excise invoice for the sale of fuel (ethyl alcohol), which actually took place, with the correct details and indicators. It should indicate:
- serial number of the document, which must correspond to the current numbering;
- the date of drawing up a new excise invoice, which must correspond to the date of drawing up the erroneous invoice, which was registered in the Register;
- the registration number of the first copy of the excise invoice registered in the Register, the indicators of which were adjusted by such adjustment calculation and the date of drawing up of the excise invoice, the indicators of which were adjusted.
Such an excise invoice is subject to registration in the Register.
