Upon receipt of a prepayment for a certain item, the supplier and the sellerhave agreed with each other that the expense of such prepayment another product will be delivered, and the prepayment will not be returned. How this replacement should be reflected in the tax invoice made on the date of prepayment?
Receiving prepayments is usually a signal for the supplier of goods/services to make a tax invoice (para. 198.2 of the Tax Code of Ukraine, hereinafter – TCU). At the same time, the nomenclature of supply is necessarily fixed (sub-para. “e” of para. 201.1 of TCU).
If after the receipt of the prepayment for a particular product/service the parties agree that the expense of such a prepayment another product or service will be delivered, and the prepayment will not be returned, the question naturally arises about the reflection of such a replacement in the tax invoice (hereinafter – TI), made on the date of prepayment.
Until recently, the tax service assumed a single adjustment calculation, in which the line with the non-current nomenclature of goods/services was recorded with a “-” sign, and the new one with a “+” sign. Since the amount of compensation in this adjustment calculation did not change, the supplier should register it (para. 192.1 of TCU).
Since the end of November (approximately from 30.11.2017), the State Fiscal Service of Ukraine (hereinafter − SFSU) changed its position on this issue, besides without any grounds, because the norms in this part did not change. Now the tax service insists that in order to change the nomenclature of goods/services in this case, it is necessary to make two adjustment calculations:
1) the first one − on an outdated nomenclature with a sign “-”. The buyer must register it;
2) the second one – on a new nomenclature with the sign “+”. It must be registered by the seller.
Therefore, it is impossible to register a “zero” adjustment calculations in which both positions are curtailed, it is confirmed by practice. Fines are provided for untimely registration of such adjustment calculations. They are applied on the general grounds under para.1201.1 of TCU, in addition, on the “reducing” of adjustment calculation − to the buyer, and on the “expanding” − to the supplier.
Changing the SFSU approach is likely to be related to the system of blocking tax invoices. Replacing the nomenclature by registering a “zero” adjustment calculation could bypass the system or be reflected there incorrectly. But even in this case, there are no legal grounds for changing the rules that existed for more than one year.
