Errors in the Register of tax bills are corrected by the "reversal" method provided by accounting rules at the time of detection of these errors

According to paragraph 1, Section 1 of the order of keeping the register of issued and received tax bills, approved by the Ministry of Finance of Ukraine from 17.12.2012 № 1340, correction the mistake in the Register of issued and received tax bills (hereinafter - the Register) is done by the method of "reverse", as provided in the rules for accounting at the time of detection of this error.

Adjustments to erroneous entries in the Register do not need to formulate a new (clarifying) registers.

Paragraph 2, Section V of the Order defines that in correcting errors using "reverse" method, two entries are entered in the Register at a time: a false entry with the "-" and correct the entry with the "+".

The method of "reversal" is done by recording the amount of feedback errors in the accounting period in which it is found. In implementing this reverse entry by taxpayer: in column 1 of Section I and/or II of the Register indicates serial number of record, in columns 2 - 6 Section I and/or columns 2 - 7 Section II of Register duplicates the details of document quantitative indicators of which are under “reverse” method, in corresponding columns 7 - 12 Section I and/or columns 8 - 16 Section II of Register quantitative figures are indicated with the appropriate sign of "+" or "-". However, if the error correction requires adjusted calculation from taxpayer, add the letter "U" to the type of document (for example: PNPU). Moreover, the record to include indicators of such document to adjusted calculation indicated separately in a row "Of these are included in clarifying payments for the reporting period” of Register.