As practice shows, the issues of issuing corrected and additional invoices continue to be relevant. Chapter 47 of the Tax Code provides for the provisions and features of the invoice statement. Thus, according to paragraph 1 of Article 419 of the Tax Code, a corrected invoice is issued if it is necessary to make changes and (or) additions to a previously issued invoice, correct errors that do not entail replacing the supplier and (or) recipient of goods, works, services. When a corrected invoice is issued, the previously issued invoice is canceled.
The statement of an additional invoice in accordance with subparagraph 1) of paragraph 1 of Article 420 of the Tax Code is made by the supplier in case of adjustment of the turnover amount in accordance with Article 383 of the Tax Code.
In accordance with paragraph 2 of Article 383 of the Tax Code, adjustments are made in the following cases: full or partial return of goods, with the exception of importation of goods placed under the customs procedure of reimport, previously exported with placement under the customs procedure of export; changes in the terms of the transaction; price changes, compensation for goods sold, works, services.
According to paragraph 4 of Article 383 of the Tax Code, the adjustment of the size of the taxpayer's turnover is made in the presence of documents on the basis of which the size of the taxable (non-taxable) turnover is changed. The amount of adjustment of the amount of taxable (non-taxable) turnover is included in the taxable (non-taxable) turnover of the tax period on which the date of occurrence of the above cases falls. This date is the date of the turnover for the amount of the adjustment. Thus, the corrected invoice is issued if it is necessary to make changes or corrections to the previously issued invoice, i.e. correction of errors that do not entail replacement of the supplier and (or) recipient of goods, works, services. If the situations correspond to the cases provided for in paragraph 2 of Article 383 of the Tax Code, for example, in cases of return of goods, price changes, etc., then an additional invoice is issued.