VAT deduction under an agency agreement - without copies of invoices

How to issue a duplicate invoice sample

We will prepare and provide duplicates and copies of documents upon your request. In order to use this service, you need to make a request for duplicates and copies of the necessary documents. The request must be made on letterhead with the signature of the manager or chief accountant and the company seal and sent by email. The request must include the following information:

1. list of documents you need.
2. E-mail address;
3. mobile and landline phone numbers;
4. TIN of the sender's organization;
5. name of the sender's organization;

You or your representative can receive copies or duplicates of documents in the office.
We can also deliver documents to your Moscow office. To do this, you must indicate your address, the name of the nearest metro station and attach a directions. After receiving the application, you will be invoiced for the production of copies and duplicates of documents. Once payment has been received into your bank account, the request will be processed.

Upon provision of the documents specified in the Client’s request, a register of transferred documents is compiled, which is sealed with the signatures of the employee and the client.

How to indicate on an invoice that it is a duplicate

Typically, invoices are numbered in ascending order for the entire organization within one year or one tax period.
It also provides the service of delivering documents to the client’s Moscow office. If the forwarder does not receive an application from the Client to send documents by mail or delivery by courier, the documents will be located in the office. At the same time, we draw your attention to the fact that not all decisions made by the courts support the taxpayer’s opinion on this issue. It must be filled out by organizations exporting goods outside the Russian Federation to the countries of the EAEU. The product type code will need to be indicated in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the EAEU. Therefore, the duplicate invoice must be completed in the same way, in particular, it must indicate the date of the lost invoice.

The Ministry of Finance of Russia in Letter No. 03-04-11/217 dated December 8, 2004 indicated that the seller does not have the right to issue duplicate invoices (i.e., actually new invoices), and accordingly, deduct VAT amounts based on such invoices - invoices are not allowed to the buyer. At least that’s what the Russian Ministry of Finance thinks (see.

letter dated May 2, 2012 No. 03-07-11/130). Error. A typo even in one letter can be a reason for denial of deduction.

Right. The company name can be written in capital letters instead of lowercase.

Line 6a “Address” should indicate the location of the buyer, exactly as in the constituent documents.

1.1 clause 3 art. 169 of the Tax Code of the Russian Federation, also introduced by Federal Law No. 150-FZ).

If you paid in Moscow, we will send you a copy of the invoice on the next business day by email. The invoice must include the following details (see clause 1. Serial number and date of issue of the invoice.

2. Name, address and TIN of the taxpayer and buyer. If the invoice contains an incorrect name and TIN of the supplier (i.e.

there is no organization with this name and TIN), a deduction on such an invoice will not be possible. When filling out a paper invoice, for example, July 20, 2012, you can enter the date in line 1 in any way convenient for you: The main thing is that the date of the invoice is clear.

General Audit Department on deduction of VAT on a duplicate invoice

Answer In accordance with paragraph 1 of Article 168 of the Tax Code of the Russian Federation, when selling goods (work, services), transferring property rights, the taxpayer (tax agent specified in paragraphs 4 and 5 of Article 161 of this Code) in addition to the price (tariff) of the goods (work, services) sold ), the transferred property rights are obliged to present the corresponding amount of tax for payment to the buyer of these goods (works, services), property rights. In this case, when selling goods (work, services), transferring property rights, the corresponding invoices are issued no later than five calendar days counting from the day of shipment of the goods (performance of work, provision of services) or from the date of transfer of property rights.

Thus, when selling goods (works, services), the seller is obliged to issue the buyer an appropriate invoice.

Moreover, such an invoice is a document that serves as the basis for the buyer to accept the goods (work, services), property rights presented by the seller (including the commission agent, agent who sells the goods (work, services), property rights on their own behalf) tax amounts to deduction in the manner prescribed by Chapter 21 of the Tax Code of the Russian Federation.

As follows from the question, the invoice you received contains all the required details for the invoice. However, this invoice is a duplicate.

The question does not indicate under what circumstances your organization was provided with a duplicate rather than the original invoice.

In this regard, in our opinion, it is advisable to consider 2 situations: - a duplicate invoice was issued due to errors in the original invoice; — a duplicate invoice was issued due to the loss of the original invoice by your organization.

Situation 1. A duplicate invoice is issued due to errors in the original invoice

According to paragraph 29 of the Government of the Russian Federation No. 914[1], invoices that have erasures and blots are not subject to registration in the purchase book and sales book. Corrections made to invoices must be certified by the signature of the manager and the seal of the seller, indicating the date the correction was made.

From here, in our opinion, it follows that the current legislation establishes the only way to correct errors made when drawing up an invoice - making changes directly to the invoice itself.

Accordingly, issuing a duplicate invoice in this case contradicts the requirements of the current legislation for processing corrections to the invoice. As a result, we cannot exclude the tax risk of excluding from your organization’s tax deductions the amount of VAT accepted for deduction based on a duplicate invoice.

The fact that the tax authorities are of the opinion that it is unlawful to apply a VAT tax deduction on the basis of a duplicate invoice, through the issuance of which changes were made to the original invoice, is evidenced by numerous arbitration practices. At the same time, we draw your attention to the fact that not all decisions made by the courts support the taxpayer’s opinion on this issue.

For example, the Federal Antimonopoly Service of the East Siberian District in a resolution dated August 10, 2006 in case No. A19-3658/06-45-F02-4019/06-S1 and A19-3658/06-45-F02-4357/06-S1, indicated: “As follows from the case materials, to confirm the legality of the application of tax deductions, the entrepreneur presented not amended, but newly issued invoices, which contradicts the legal norms regulating the procedure for making corrections to invoices, and therefore the court’s conclusion about the validity of the refusal to reimburse the value added tax for this episode.”[2]

However, there is also positive arbitration practice on this issue. For example, the Federal Antimonopoly Service of the Far Eastern District, in its Resolution dated February 14, 2007 in case No. F03-A73/06-2/5430, made a decision in favor of the taxpayer. At the same time, the court, in particular, stated[3]: “Satisfying the applicant’s demands, the court, based on a study and assessment in accordance with Article 71 of the Arbitration Procedure Code of the Russian Federation, of the evidence in the case, came to the conclusion that the tax authority’s motives for refusing to apply tax deductions are formal in nature and are not based on the provisions of the Tax Code of the Russian Federation, which does not contain a prohibition on replacing previously submitted invoices containing inaccuracies. This conclusion of the court is consistent with the legal position of the Constitutional Court of the Russian Federation, which is reflected in the Determination of April 18, 2006 N 87-O[4].”

Thus, when deducting VAT amounts based on a duplicate invoice through which corrections were made to the original invoice, your organization faces a significant tax risk. Moreover, due to the contradictory nature of arbitration practice on this issue, it is not possible to indicate the likely outcome of the case in the event of a trial.

Situation 2. A duplicate invoice was issued due to the loss of the original invoice by your organization)

As noted above, in accordance with paragraph 1 of Article 168 of the Tax Code of the Russian Federation, when selling goods (work, services), transferring property rights, the taxpayer (tax agent specified in paragraphs 4 and 5 of Article 161 of this Code) in addition to the price (tariff) of the goods sold (works, services), transferred property rights is obliged to present the appropriate amount of tax for payment to the buyer of these goods (works, services), property rights. In this case, when selling goods (work, services), transferring property rights, the corresponding invoices are issued no later than five calendar days counting from the day of shipment of the goods (performance of work, provision of services) or from the date of transfer of property rights.

Thus, in our opinion, an invoice is issued by the seller to the buyer once at the time of sale of the goods (work, service). At the same time, the Tax Code of the Russian Federation does not contain rules obliging the seller to re-issue an invoice to the buyer if the latter loses the originally issued document.

However, in our opinion, the seller, if the buyer loses the invoice, can issue the latter a duplicate of such an invoice. Let's consider whether the buyer of the goods, on the basis of such a duplicate invoice, has the right to accept the presented amount of VAT for deduction.

First of all, we note that in the general case, a duplicate document is a second copy of a document that has the same legal force as the original. A duplicate is issued if the document is lost.

In accordance with paragraph 1 of Article 169 of the Tax Code of the Russian Federation, an invoice is a document that serves as the basis for the buyer to accept goods (work, services), property rights presented by the seller (including the commission agent, agent who sells goods (work, services), property rights from own name) amounts of tax to be deducted in the manner prescribed by Chapter 21 of the Tax Code of the Russian Federation. At the same time, invoices drawn up and issued in violation of the procedure established by paragraphs 5 and 6 of Article 169 of the Tax Code of the Russian Federation cannot be the basis for accepting tax amounts presented to the buyer by the seller for deduction or reimbursement. Failure to comply with the requirements for an invoice not provided for in paragraphs 5 and 6 of Article 169 of the Tax Code of the Russian Federation cannot be grounds for refusing to accept for deduction the tax amounts presented by the seller.

Taking into account all of the above, if a duplicate invoice contains all the mandatory details established by paragraphs 5 and 6 of Article 169 of the Tax Code of the Russian Federation, then your organization has the right to accept the amount of “input” VAT on such a document for deduction.

A similar position is set out in the letter of the Federal Tax Service of the Russian Federation for Moscow dated 01.08.03 No. 24-11/42672. In this case, as indicated in this letter, the duplicate invoice must be certified in the prescribed manner.

It should be noted that the procedure for processing duplicate documents by legal entities for accounting and taxation purposes is not defined by current legislation[5].

At the same time, when preparing duplicate documents, in our opinion, it is logical to proceed from the following. In order to identify a document, it is necessary to indicate that it is a copy (for example, by marking the document as “duplicate” or “copy”). Further, since the duplicate document is drawn up on behalf of a legal entity, it must be certified by a person who has the appropriate authority to do so, by marking “the copy is correct”, the date of certification of the document and the signature of the authorized person. In order to confirm that the duplicate is certified by an appropriate person, in our opinion, the full name and position of such person must be indicated on the document. In addition, in order to determine the organization that issued the duplicate document, we consider it necessary to affix the document with its seal.

In order to justify the right to apply a VAT tax deduction in the case under consideration, we recommend that the organization also have internal documents confirming the need to obtain the duplicate invoice in question.

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Duplicate invoice

The instructions establish that if the buyer does not have an invoice, after 10 days from the date of expiration of the invoice, the seller issues a new invoice, filled out in the same way, indicating the inscription: “Duplicate”.
is issued in case of loss of the invoice by the buyer either through his own fault or through the fault of third parties (post office). If there is no duplicate invoice before submitting a tax return for the tax period in which the right to deduct tax is available, VAT is deducted in the tax period in which the duplicate invoice was received.

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Verifying receipt of a VAT invoice in the prescribed manner You can verify the receipt of the document by the seller in the prescribed manner in two ways: 1) via the Internet on the website https://blank.bisc.by by making a request for the code, number and series of the document form; 2) upon a written application to the tax authority (the response will be given no later than the end of the working day following the day of application).

The Invoice Instructions establish that if the buyer has a VAT invoice filled out in violation of the requirements of the Instructions, VAT will not be deducted from the buyer. This provision is contained in the letter of the Ministry of Taxes and Duties of the Republic of Belarus dated June 24, 2008 No. 2-1-9/528. Thus, even if the details of the VAT invoice are filled out incorrectly, the buyer has the right to deduct the amount of tax presented in this invoice.

Cash receipt

Ministry of Finance officials have repeatedly addressed the question of whether a cash register receipt can replace an invoice.
And we always came to the following conclusion. Even if the receipt contains invoice details, it is not suitable for deducting input VAT. Indeed, in paragraph 1 of Article 172 of the Tax Code of the Russian Federation, which names the documents necessary for the deduction, the cash receipt is not mentioned (for example, letter dated 06/02/18 No. 03-07-14/45605; see “Deduction of VAT based on a cash receipt is not possible”). Carry out automatic reconciliation of invoices with counterparties

Plus, from time to time, explanations from officials appear for situations where an accountant for certain business transactions has checks, but not invoices. There are also examples from arbitration practice. The same thing is said everywhere: a cash receipt is not enough to deduct VAT (see table).

Table

Examples of transactions when it is impossible to deduct VAT on a check

Keep records and submit VAT reports online

Journal materials - Main book

16 If errors are identified, the seller must issue a new, corrected invoice.
It must indicate in line 1 the date and number of the original invoice in which there were errors. And in line 1a - the serial number and date of the correction. Resolution of the Presidium of the Supreme Arbitration Court of November 9, 2010 N 6961/10; FAS MO dated 02/12/2014 N A40-136320/12-140-970 sub.

7 clause 1 art. 31 Tax Code of the Russian Federation; Resolution of the AS ZSO dated February 12, 2016 N F04-29056/2015; FAS MO dated 12.02.2014 N A40-136320/12-140-970 Resolution of the Presidium of the Supreme Arbitration Court dated 09.11.2010 N 6961/10 Resolution of the FAS MO dated 16.11.2012 N A40-41130/11-91-180 Resolution 9 AAS dated 04.10. 2011 N 09AP-23565/2011-AK (upheld by the Resolution of the Federal Antimonopoly Service of the Moscow Region dated January 19, 2012 N A40-33539/11-99-146) Appeal ruling of the Court of the Khanty-Mansiysk Autonomous Okrug - Ugra dated 22.

How to issue a duplicate invoice sample

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Duplicate invoice: to be or not to be VAT deductible

Confirmation of tax deductions in case of loss of the original invoice

10/20/2017 L.A. Elina, economist-accountant

If an invoice is lost or destroyed, the buyer has two ways to restore it. You can request a certified copy of the invoice or a duplicate from the seller. But if you want to reduce the risk of refusal to deduct VAT, you need to make sure that the document received from the counterparty is correctly executed.

Fire, flood, relocation, and sometimes just carelessness of workers can lead to the disappearance of invoices that serve as the basis for deducting input VAT. And if the inspectorate comes with a check, it will regard the deductions as unfounded. As a result, additional VAT, fines and penalties are charged. After all, VAT deductions are confirmed only by invoices. It is impossible to determine VAT deductions by calculation.

If, during an on-site tax audit, the inspectorate reveals that the organization does not have documents confirming “profitable” expenses, then the tax authorities can determine the amount of income tax by calculation. That is, they can calculate not only the amount of income, but also the amount of the company's tax expenses (using data for comparable taxpayers). With regard to VAT, tax authorities can only determine the tax base by calculation - without reducing it by deductions.

Therefore, it is in the interests of the taxpayer to restore the documents that are the basis for the VAT deduction.

If your company contacts a counterparty to recover an invoice, it may receive either a duplicate invoice or a certified copy.

Logically, both documents must confirm the deduction of input VAT. However, right in Ch. 21 of the Tax Code does not say anything about this. Given this circumstance, sometimes inspectors act on the following principle: if there is no original invoice, there is no deduction.

Judges stand on the side of taxpayers (of course, if there is no doubt about their integrity and the authenticity of the restored documents). Let us verify this using the example of real trials.

The Supreme Arbitration Court clarified back in 2010 that VAT deductions can be confirmed by copies of invoices. Other courts have also indicated the possibility of deductions based on copies of invoices.

Moreover, there are cases when judges consider ordinary copies of invoices and other documents received from counterparties, and not just certified ones, to be sufficient to confirm VAT deductions. But this is rather an exception: not all courts accept simple photocopies to confirm deductions.

Some inspectorates remove VAT deductions if the organization confirms them with duplicate invoices. They insist that it is possible to restore a lost invoice only by making a copy of the original, and then on it:

• the persons responsible for the preparation of such papers must sign;
• you need to put the seal of the organization that made the copy.

However, such a procedure does not follow from the current legislation. Neither civil nor tax legislation contains a ban on the taxpayer's counterparty issuing duplicates in the event of loss of documents. Therefore, deducting VAT on duplicate invoices is legal.

Tax service specialists also agree with this approach.

DUMINSKAYA Olga Sergeevna

Advisor to the State Civil Service of the Russian Federation, 2nd class

“Tax deductions are made on the basis of invoices after purchases have been registered and in the presence of primary accounting documents. In this case, the responsibility to confirm the validity of the claimed deductions lies with the taxpayer.

In case of loss of original invoices (for example, as a result of a fire), you can justify the deduction using:

• copies of invoices;
• duplicate invoices."

The inspectorate, refusing to deduct VAT on restored invoices, may refer to shortcomings in their design, as well as differences between duplicates and originals.

For example, the signatures of the responsible persons on the duplicate and on the original invoice do not match. When such discrepancies are explainable and caused by objective reasons (for example, the dismissal of employees who signed the original), judges recognize the right to deduct VAT. They indicate that the duplicate invoice must be signed by the current director or other person authorized to sign invoices on the date the duplicate is issued.

Moreover, if a duplicate invoice is signed by the former director (or chief accountant), who has already resigned from the counterparty’s organization on the date the duplicate is issued, both tax authorities and judges will consider such a document to be unreal. After all, it will be signed by unauthorized persons, which means that such a duplicate does not confirm the deduction of VAT.

***

Sometimes a duplicate invoice is issued to correct an error made on the original invoice. This is wrong: errors cannot be corrected with duplicates. This means that tax amounts cannot be deducted on the basis of invoices, corrections to which were made by issuing duplicates.

Duplicate invoice

Lost invoice and delivery note

Please advise, we have received a letter requesting lost comrade.
-nak. , and an invoice, how to correctly and legally formalize the provision of repeated documents. Who signed the documents are not working now??

? Tax legislation does not contain definitions of the terms “duplicate” and “copy of a document,” as well as the procedure for their preparation. In accordance with Article 11 of the Tax Code of the Russian Federation, in this case one should be guided by the norms of other branches of legislation.

GOST R51141-98 “Office management and archiving. Terms and definitions" (1) contains the following definitions: -Duplicate document - a repeated copy of the original document that has legal force (clause 2.1.28); -Copy of a document – ​​a document that completely reproduces the information of the original document and all its external features or part of them, and has no legal force (clause 2.1.29); -A certified copy of a document is a copy of a document on which, in accordance with the established procedure, the necessary details are affixed, giving it legal force (clause 2.1.30). The procedure for issuing and certifying copies of documents is regulated by the State Documentation Management System (hereinafter referred to as GSDOU) (3) and GOST R 6.30-2003 (4).

Copy. Since a copy of a document is a document that completely reproduces the information of the original document, the details and text of the copy of the document must fully correspond to the original. On copies of documents in the details “Signature” and “F. I. O. "The signatures and transcripts of the signatures of those officials who endorsed the original document must be indicated.

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VAT deduction under an agency agreement - without copies of invoices

The Federal Tax Service of Russia answered the question about deducting VAT from a principal purchasing goods (work, services) through an agent.

Agency contract

Under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal):

• or on your own behalf, but at the expense of the principal;
• or on behalf and at the expense of the principal.

Under a transaction made by an agent with a third party on his own behalf and at the expense of the principal, the agent acquires rights and becomes obligated (Article 1005 of the Civil Code of the Russian Federation).

Right to tax reduction

Tax deductions for VAT are established by Article 171 of the Tax Code of the Russian Federation. The procedure for their application is Article 172 of the Tax Code of the Russian Federation.

Tax deductions are made subject to the simultaneous fulfillment of the conditions (clause 1 of Article 172 of the Tax Code of the Russian Federation):

• there is an invoice issued by the seller of goods (works, services, property rights);
• purchased goods (works, services, property rights) are registered;
• they are intended for use in transactions subject to VAT.

However, the Federal Tax Service of Russia links the right to deduct VAT with other conditions, based on one of the most important innovations in tax legislation since August 19, 2017 - Article 54.1 of the Tax Code of the Russian Federation.

Documents confirming the right to VAT deductions must reflect reliable information and confirm the reality of the transaction performed in accordance with its actual economic meaning. If this is done, the taxpayer has the right to reduce the tax base, the amount of tax payable, subject to the following conditions being simultaneously met (clause 2 of Article 54.1 of the Tax Code of the Russian Federation):

• the main purpose of the transaction (operation) is not to obtain an unjustified tax benefit;
• the obligation under the transaction has been fulfilled by the taxpayer's counterparty.

VAT deduction when purchasing through an intermediary

The “input” VAT on purchased goods (works, services, property rights), presented by the original seller, the principal has the right to deduct (subclause 1, clause 2, article 171, clause 1, article 172, clause 2, article 169 of the Tax Code RF).

If the agent is acting on behalf of the principal, the basis for the deduction is the invoice issued by the seller directly to the principal.

If the agent acts on his own behalf, then the basis for the deduction is the invoice re-issued by the agent in the name of the principal, which reflects the invoice indicators issued by the seller to the agent.

It happens that an agent attracts subagents to fulfill a contract. At the same time, copies of invoices issued by the actual seller to the first intermediary in the chain may not reach the principal. According to the Federal Tax Service of Russia, the right to deduct VAT does not depend on whether the principal has them. If the tax authorities are interested in the transaction, it is the principal, according to Article 54.1 of the Tax Code of the Russian Federation, who will have to prove the validity of the transaction.

How to issue a duplicate invoice sample

In paragraphs
Unlike a duplicate, in this case the invoice must contain an additional detail - a certification inscription indicating that the copy corresponds to the original. This inscription is certified by the seal of the organization.

31, 33 of the Decree of the Government of the Russian Federation “On work books” dated 16.

All companies and individual entrepreneurs need to submit some kind of statistical reporting. And there are so many forms of this reporting that it’s not surprising to get confused in them. To help respondents, Rosstat has developed a special service.

using which you can determine what statistical reporting needs to be submitted to a specific respondent.

However, unfortunately, this service does not always work correctly. The Federal Tax Service has approved a new procedure for obtaining a deferment (installment plan) for payments to the budget. We will prepare and provide duplicates and copies of documents upon your request.

Who signs it? How many copies of the invoice must be issued?

How long should this document be kept? You will learn the answers to these seemingly simple questions from this article. In the summer we moved to a new office and, due to the fault of the movers, we lost a box with invoices for the previous year.

We asked the suppliers to restore the documents. According to Part 3 of Article 24 of the Federal Law of July 7, 2003

No. 126-FZ “On Communications” and clause 5.1.2 of the Regulations on the Federal Service for Supervision in the Field of Communications, Information Technologies and Mass Communications, approved by Decree of the Government of the Russian Federation of March 16, 2009 No. 228.

Duplicate invoice: to be or not to be VAT deductible

The article from the magazine “MAIN BOOK” is current as of September 30, 2016.

Contents of magazine No. 20 for 2021 L.A. Elina, economist-accountant

Confirmation of tax deductions in case of loss of the original invoice

If an invoice is lost or destroyed, the buyer has two ways to restore it. You can request a certified copy of the invoice or a duplicate from the seller. But if you want to reduce the risk of refusal to deduct VAT, you need to make sure that the document received from the counterparty is correctly executed.

Is it possible to issue a duplicate invoice?

In practice, it is generally accepted that a duplicate is recognized as a re-issued copy of an invoice that has the same legal force as the original.
A similar procedure for certifying an invoice with the signature of the manager or chief accountant is maintained when issuing a duplicate invoice. The issued duplicates must correspond to the original invoices. Therefore, the duplicate invoice must be completed in the same way, in particular, it must indicate the date of the lost invoice.

The Ministry of Finance of Russia in Letter No. 03-04-11/217 dated December 8, 2004 indicated that the seller does not have the right to issue duplicate invoices (i.e., actually new invoices), and accordingly, deduct VAT amounts based on such invoices - invoices are not allowed to the buyer.

The position of the Ministry of Finance of Russia is also supported by some arbitration courts (resolutions of the FAS North Caucasus District dated December 19, 2007 No. F08-8364/07-3151A, FAS East Siberian District dated March 11, 2008 No. A19-9152/0744-F02-726/2008, FAS Moscow District dated October 10, 2007 No. KA-A40/10654-07).

It should be noted that in most cases, this approach is applied by the courts when the taxpayer had the opportunity, instead of drawing up a duplicate invoice, to make corrections to the previously issued invoice in the manner prescribed by the Rules. Regarding the number of duplicates (copies) of invoices issued, we note the following. In both cases, it is sufficient to issue one copy of the relevant document.

It should be taken into account that the buyer may have to defend the right to deduct VAT on the basis of a duplicate (copy) of an invoice in court.

Duplicate invoices

Question

The organization leases non-residential premises.

The tenant organization requested (due to loss) duplicates of acts and invoices for January, February and September 2014.

The lessor organization has the original invoices, but does not have the original acts (the tenant did not return them). Over the past period, the lessor's organization has changed its legal form twice (from CJSC to OJSC, from OJSC to PJSC) and its legal address has changed due to the renaming of streets.

What details should be indicated in a duplicate invoice, such as in the original for 2014, or current ones?

Answer

According to Article 169 of the Tax Code of the Russian Federation, an invoice is a document that serves as the basis for the acceptance of goods or services in accordance with the property rights presented by the supplier for their sale. This includes, first of all, the cost of goods or services, including tax deductions. Please note that both in tax legislation and in the rules for maintaining invoice journals, there is no such thing as a “duplicate invoice”: the document is issued once and certified by the supplier and the customer. However, it is generally accepted to consider as a duplicate a re-issued copy of an invoice with the legal force corresponding to the original.

In the event of loss of a genuine and already certified invoice, the party who committed this must notify the other party. After this, by agreement of the parties, you can begin to draw up a new document, which will be considered a duplicate of the lost original. The issued duplicate must correspond to the original invoice and be filled out in the same way. It is not necessary, but it is advisable to draw up a local act on the restoration of the invoice indicating the reason for this.

Thus, the duplicate invoice must contain the same details as the original. Otherwise it will not be a duplicate, but a new invoice.

Applications

• Question ___The organization (buyer) exercised the right (77 kB)
• Duplicate invoice (17 kB)

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