VAT Invoice Adjustment Reasons
The register of reasons for issuing an adjustment calculation against a VAT invoice. These are official codes: the tax authority expects one in every adjustment row and uses them to tell what happened — goods came back, the price changed, or an error is being corrected.
Where to find it: Modules → Sales Ledger → Registers → VAT Invoice Adjustment Reasons
What is inside
A new database gets the register with a standard list of 12 reasons (their descriptions are in Ukrainian, as in the official list). They fall into groups, and the first digit of the code tells you which:
- 10x — ordinary commercial reasons: 101 price change, 102 quantity change, 103 goods or advance payments returned, 104 change of item description;
- 20x — adjustments to special VAT invoices: 201–203 for consolidated ones (drawn up under clauses 198.5, 199.1 and paragraph 11 of clause 201.4 of the Tax Code), 204 for an invoice on a free-of-charge supply of goods or services;
- 30x — corrections: 301 error correction (clause 24 of the VAT invoice filling procedure), 302 removal of ambiguities, 303 and 304 for the zero-quantity and zero-volume cases.
The card holds the code and its wording, both required: an empty field is refused with "Field "Code" must be filled!" or "Field "Description" must be filled!", a code that already exists with "The record already exists!". The register is a dictionary for adjustment rows; the rows themselves guard it against deletion (below). The code of a saved record cannot be changed — "Can't change code".
Where it appears
The reason is entered on every row of an adjustment calculation: one document may mix reasons if part of the goods came back while another line only changed price. The reason is checked against this register: a code that is not here is refused — "This adjustment reason was not found!". An empty reason is not caught by that check: the row saves, but it gets no adjustment group.
Print variables
Values available in this document's printed form templates. How to write a variable in a template — see Print Forms.
Header fields:
| Variable | What it holds |
|---|---|
| VatAdjustRes_No | Code |
| VatAdjustRes_Desc | Description |
Common situations
You are unsure which code to use. Follow the substance: the goods physically came back — 103; the goods stayed with the customer but you agreed a different price — 101; the VAT invoice was wrong and you are fixing it — 301.
A row has no reason, yet the document saved. The system does not require the reason: on a row only the item and the VAT rate are mandatory, and only a filled-in reason is checked against the register. Such a row goes into the XML export for M.E.Doc with an empty reason — so before exporting, check yourself that every adjustment row has its reason.
A reason cannot be deleted: "A record of «VAT Invoice Adjustment Reasons» is used in: VAT Invoices Issued!" A reason can be deleted only while its code is on no adjustment row — neither of an issued VAT invoice nor of a received one (then the refusal ends with "VAT invoices received!"). Deleted, it would leave rows with a code the register no longer has: an issued invoice with such a row could no longer be saved, and on a received one the code would dangle silently. Do not delete reason 103 even when it is unused: the system fills in 103 itself on a corrective invoice created with the button on a document, on an invoice from a negative advance and on the rows the "Reset VAT invoice" button puts in, and without the record such a document will not save.