Since Federal law №245-FZ and Resolution №1137 became effective invoices are revised by generation of new documents: revised and correction invoices.
If some mistakes have been detected in the invoice issued and the document does not comply with actual business transaction (for example, there is a mistake in contractors’ details or a technical mistake in calculations) then a revised invoice is issued. Despite revision date, rights and obligations towards the budget shall be executed for the period when initial invoice was issued.
Correction invoice is issued if the price of goods and services has been changed after business transaction closing (clause Appendix 2 of Resolution №1137). New source document is the basics to issue correction invoice (clause 10 article 172 of tax Code of Russian Federation). Rights and obligations towards the budget shall be executed for the period when the correction invoice was issued.