This chapter contains these topics:
Adjustments and corrections have an impact on Russian VAT Purchase Book (R74R0433) and VAT Sales Book (R74R0333).
The logic for adjustment documents is based on the tax reporting period:
If the adjustment is issued in the same tax period as the original invoice, the system includes it in the VAT Book, and the original invoice is not reflected in the Book.
If the adjustment is issued in a future period, the system includes it in the list of adjustments to the VAT Book. In this case, the system generates two lines: one for the original document with negative amount, another for the adjustment with positive amount.
In the case of correction documents, they are always included in the VAT Books in a separate line. The logic depends on the reporting period and sign of the amount:
If a credit note (negative correction) is issued in the same tax period as the original invoice, the system includes it in the opposite VAT Book (see table below).
If a credit note (negative correction) is issued in a future period, the system includes it in the opposite list of adjustments.
If a debit note (positive correction) is issued in the same tax period as the original invoice, the system includes it in the respective VAT Book (see table below).
If a debit note (positive correction) is issued in a future period, the system includes it in the respective list of adjustments.
The following table describes cases for invoices, vouchers and corrections reflected in the Russian VAT Books:
| Module | Document Type | VAT Book |
|---|---|---|
| Accounts Payable | Invoice | Purchase Book |
| Accounts Payable | Debit Note (positive correction) | Purchase Book |
| Accounts Payable | Credit Note (negative correction) | Sales Book |
| Accounts Payable | Void Invoice | Purchase Book |
| Accounts Payable | Void Correction Credit Note | Sales Book |
| Accounts Payable | Void Correction Debit Note | Purchase Book |
| Accounts Receivable | Invoice | Sales Book |
| Accounts Receivable | Debit Note (positive correction) | Sales Book |
| Accounts Receivable | Credit Note (negative correction) | Purchase Book |
| Accounts Receivable | Void Invoice | Sales Book |
| Accounts Receivable | Void Correction Credit Note | Purchase Book |
| Accounts Receivable | Void Correction Debit Note | Sales Book |