Minor defects
Various inaccuracies in invoices, unfortunately, occur quite often.
When an error is discovered in an invoice from a supplier or contractor, the accountant asks the question: is it possible to deduct VAT on an invoice with an error, or is it necessary to contact the counterparty and ask him to issue a corrected document? The answer depends on what kind of mistake the counterparty made when filling out the invoice. Article 169 of the Tax Code of the Russian Federation contains all the details that an invoice must contain. However, the absence or error in specifying one or another detail is not always fraught with the “withdrawal” of the VAT deduction. The fact is that in paragraph 2 of Article 169 of the Tax Code of the Russian Federation there is one important rule, which, by the way, tax authorities may “forget” during an audit. And it wouldn’t hurt to remind them of him. The rule states: if an error in an invoice does not prevent tax authorities from identifying the seller, buyer, name and cost of goods (work, services, property rights), as well as the rate and amount of VAT, such an error is not an obstacle to deduction.
