What has changed
The Committee of State Revenues has announced updates to the operation of the electronic invoice information system (ESF). The changes affect the procedure for document confirmation and the rules for working with corrected, additional ESFs and revocation of previously issued invoices.
The essence of the innovations is to clarify how transaction participants agree on adjustments. Previously, corrective operations were often carried out without explicit bilateral confirmation, but now the emphasis is on ensuring that the recipient of the ESF sees and confirms the changes. This reduces the risk of discrepancies in accounting between the supplier and the buyer and makes the document chain more transparent for control.
For businesses, this means that the process of correcting errors in ESFs is becoming more strictly regulated: it is important not only to issue a correct document but also to ensure that the counterparty has received and processed it.
Who is affected by the changes
The updates are relevant for everyone who issues and receives electronic invoices in the ESF:
- VAT payers and participants in the goods turnover for whom the issuance of ESFs is mandatory.
- Accountants and operators who daily handle sales, returns, and adjustments.
- Companies with high document turnover, where errors in details, amounts, or nomenclature occur regularly and require correction.
- 1C users who export and synchronize documents with the ESF through built-in exchange mechanisms.
Particularly cautious should be those who have set up automatic exchange between their accounting system and the ESF: changes in the confirmation logic may require adjustments to the operating regulations.
How to work with corrected and additional ESFs
It is important to clearly distinguish between types of corrective documents and not to substitute one for another:
- Corrected ESF is issued when there is an error in the original document (for example, in details, product name, rate, or amount). It replaces the original invoice.
- Additional ESF is used when the terms of the transaction change after it has been issued — for example, when the price or volume of delivery changes.
- Revocation of ESF is applied when the document was issued in error and needs to be annulled.
Practical steps:
1. Determine the correct type of document for the specific situation — this affects the accuracy of accounting for both parties.
2. Check the connection of the corrective document with the original ESF so that the system can correctly track the chain.
3. After issuance, ensure that the counterparty has received the document and confirmed it if necessary.
4. Monitor the statuses of documents in the ESF — incomplete confirmation may lead to discrepancies.
How to set up the process in 1C
In 1C configurations, there are separate documents for issuing corrections that generate the corresponding types of ESFs and export them to the information system. To adapt to the changes:
- Update the configuration to the current release that supports the active exchange format with the ESF.
- Check the exchange settings and accounts for synchronization.
- Process corrections strictly through corrective documents, not by manually editing already exported data.
- Control the statuses of sent and received ESFs directly from the accounting system, if such an option is supported.
It is recommended to test correction, addition, and revocation scenarios on test documents in advance so that employees can master the new confirmation procedure without errors in the working environment.
What to do in the near future
Start with a review of the current regulations: how corrections are issued in the company, who is responsible for document confirmation, and how statuses are monitored in the ESF. Update instructions for accountants, appoint responsible persons for tracking confirmations, and ensure that the accounting system is running on the current release. For exact timelines and technical details, refer to the official publications of the Committee of State Revenues.
Frequently Asked Questions
What is the difference between a corrected ESF and an additional one? — A corrected ESF is issued to eliminate an error in the original document and replaces it, while an additional ESF is used when the terms of the transaction change, such as price or volume, after the main invoice has been issued.
Is confirmation from the counterparty required when making corrections? — The changes emphasize bilateral agreement: it is important for the recipient to see and process corrections so that the data in the accounting of both parties matches. Refer to the current procedure in the ESF.
Can an erroneously issued ESF be revoked? — Yes, there is a procedure for revocation. It is applied when the document was issued in error and needs to be annulled, not corrected.
How to issue corrections in 1C? — Through specialized corrective documents in the configuration that generate the required type of ESF and export it to the information system. Manual editing of already exported data is not recommended.
Where to find exact requirements and deadlines? — In the official publications of the Committee of State Revenues, which provide the current rules for confirmation, correction, and revocation of ESFs.