Adjustment Calculation for a Tax Invoice: How to Process a Product Return and a Change in Amount

If a customer returns all or part of the goods after a sale, or if the price or quantity changes, the transaction amount no longer matches the tax invoice issued earlier. VAT payers reflect such changes in an adjustment calculation to the tax invoice. In practice, the most common questions are how to create an adjustment after a return, which reason code to use, where to find the document in Torgsoft, and how to prepare it for registration in the Unified Register of Tax Invoices (URTI). A separate scenario concerns consolidated tax invoices in retail trade. Inserted text

What Is an Adjustment Calculation?

A tax invoice records a transaction that gives rise to VAT liabilities.

An adjustment calculation changes the details of an already issued tax invoice. It is required, in particular, if the amount of compensation changes after the supply: the price is revised, the quantity of goods changes, the buyer returns goods, or the seller refunds an advance payment. This is expressly provided for in Article 192 of the Tax Code. State Tax Service Information Resource

An adjustment calculation does not replace the usual goods return in Torgsoft. First, the actual business transaction must be recorded in the system — the goods and money must be returned — and only then should the tax document be generated.

The form of the tax invoice and the procedure for completing it, including the rules for preparing adjustment calculations, are approved by an order of the Ministry of Finance.

How to Process a Goods Return in Torgsoft Before Creating an Adjustment

A customer return is processed through Document → Return. You can also open it from the Sales window using the Return button. 

If a receipt is available, you can scan its barcode in the return window and select the goods being returned. To find a receipt manually, use Select Receipt for Return. For returns without a receipt, Torgsoft lets you find the relevant sale in the sales list. 

For a partial return, specify the actual quantity being returned. In the Sales With Invoice Issuance mode, use the Set Return Quantity action. After selecting the goods, process the refund. 

The correct sequence is: sale → goods return → refund → adjustment calculation.

Do not generate an adjustment calculation instead of a return document: inventory and financial records must first reflect the actual transaction.

How to Generate an Adjustment Calculation After a Return

After processing the return, open Warehouse → Receipt List. Find the required return and select Print Adjustment Calculation to Tax Invoice. 

If the sale and return were processed in this mode, open Document → Sales With Invoice Issuance → Returns. Select the required document and click Print Adjustment Calculation to Tax Invoice. The same action is available directly on the returns tab of this mode.  

Torgsoft will then open the Adjustment Calculation to Tax Invoice form, where you need to check and complete the document parameters.

Which Adjustment Reason Code Should You Choose?

There is an important detail at this stage. Torgsoft sets code 103 by default in the adjustment form. However, you must check the code against the actual transaction.

The State Tax Service uses the following main codes:

Therefore, you should not automatically leave code 103 for every return.

If the supplied goods or an advance payment are returned in full, reason 103 — «Return of Goods or Advance Payments» — applies. tax.gov.ua

For example, a store sold ten identical units to a company and issued a tax invoice for them. The buyer subsequently returned all ten units. This is a full return.

If the unit price remains unchanged but the buyer returns part of the supplied goods, the State Tax Service treats this as a change in quantity — code 102.

For example, 10 units were sold at UAH 600 each, and the buyer returned 2. The price remains UAH 600, while the quantity changes from 10 to 8. Therefore, the reason for the adjustment relates specifically to quantity. State Tax Service Information Resource

This is particularly important in Torgsoft because the software initially enters code 103 in the form.

If the quantity remains the same but the parties change the price after the supply, code 101 — «Price Change» — applies. State Tax Service Information Resource

For example, 5 units were supplied at UAH 1,000 each, but after agreement with the buyer, the price was changed to UAH 950. The quantity did not change, but the total transaction amount changed due to the new price.

The Tax Code also requires an adjustment calculation for such transactions. However, Torgsoft's help documentation describes the automated scenario specifically for goods returns. The provided documentation does not contain a separately confirmed button-by-button procedure for arbitrary price changes to an already registered tax invoice, so you should not edit the original documents using an unverified method.

What to Check in the Adjustment Form

First, verify:

• the tax invoice being adjusted;

• transaction date;

• seller and buyer;

• goods;

• quantity and price;

• VAT rate;

• adjustment reason code;

• total amount and VAT.

Pay particular attention to the reason code. The software's default code 103 is correct for a full return, but a partial return involving a reduction in quantity requires a different reason.

Torgsoft is a tool for preparing the document. The actual business transaction and the corresponding reason code must be determined from the source documents and current State Tax Service rules.

How to Generate an Adjustment to a Consolidated Tax Invoice

Torgsoft has a separate mechanism for working with consolidated tax invoices for retail sales.

Open Analysis → Fiscal Goods Sales Analysis. To create an adjustment, select the relevant accounting center and document type «Return», then use Create Consolidated Tax Invoice. A consolidated tax invoice for the sales affected by the return must already exist in the system. 

Created consolidated tax invoices and adjustments can be viewed under Document → Tax Invoice Accounting → Consolidated Tax Invoices. There, you can review the document contents and save it in XML format. 

What to Configure for Correct VAT Calculation

Before generating tax invoices and adjustment calculations, check three settings in Torgsoft:

1. Under Inventory Management → Product Type, the rate code and corresponding VAT percentage must be specified. Code 7 corresponds to 7%, and code 14 to 14%.

2. Under Settings → Parameters, enable Apply VAT by Product Type.

3. Under Settings → Parameters → Accounting, the VAT percentage for the standard rate must be 20%. 

If the VAT amount in the adjustment appears incorrect, check these settings before manually editing the document.

How to Export an Adjustment to Accounting Software

Torgsoft supports saving tax documents in XML format.

To work with them, open Document → Tax Invoice Accounting.

For M.E.Doc, the software allows you to select whether the export is performed on behalf of an individual or legal entity and provides the Save in xml Format for M.E.Doc action.

For the government-standard format, used among others by Art-Zvit, enable Export Tax Invoices in Government Standard Format. The required additional details and the option to save XML in the Ukrainian standard then become available. 

Creating or saving XML in Torgsoft does not mean that the document has been registered in the URTI. After export, the document must be transferred to the system used by the enterprise to sign tax documents with a qualified electronic signature and register them.

Who Registers the Adjustment in the URTI?

If the tax invoice was issued to a buyer who is a VAT payer:

• if the adjustment increases the compensation amount or does not change the total — the seller registers it;

• if the adjustment reduces the compensation amount — the buyer registers it after receiving the adjustment prepared by the seller. State Tax Service Information Resource

For an entrepreneur, this means that work does not end with saving the XML after a goods return and preparation of a negative adjustment. The document must be sent to the buyer and its registration must be monitored.

Deadlines in 2026

As of October 2026, temporary registration deadlines apply during martial law and for six months after the month in which it ends or is cancelled:

• Tax invoices and adjustments issued from the 1st through the 15th — by the 5th of the following month;

• those issued from the 16th through the last day of the month — by the 18th of the following month;

• an adjustment reducing compensation that must be registered by the buyer who is a VAT payer — within 18 calendar days of the buyer receiving it. km.tax.gov.ua

If the Required Action Is Missing From the Software

First, check the regional standard. The Ukraine standard displays, among other options:

• Document → Tax Invoice Accounting;

• Warehouse → Receipt List → Print Adjustment Calculation to Tax Invoice. 

If the action is available but VAT amounts are not calculated as expected, check the VAT rate settings for product types and the system accounting parameters. Do not manually change the total without identifying the cause of the discrepancy.

If the adjustment concerns a price change rather than a standard return, a complex simultaneous change in quantity and price, an error in an already registered tax invoice, or another nonstandard situation, first determine the correct adjustment procedure under State Tax Service rules. Do not use code 103 merely because Torgsoft entered it automatically.

Quick Procedure

For a full return, use code 103 as a reference; for a partial return without a price change, use 102; for a price change, use 101. Always match the reason code in the adjustment form to the actual transaction rather than automatically accepting the default value.