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Duplicate invoice – what does it look like and when can it be issued?

25.09.2023
Duplicate invoice – what does it look like and when can it be issued?

In the world of paperwork, one of the most underrated and critical documents is the duplicate invoice. This mysterious “twin” of the original document rarely attracts attention until you find yourself in a situation where it is necessary. What should you do if the original invoice gets lost in the clutter of documents, is destroyed by flooding or is simply lost under mysterious circumstances? How to properly issue and book a duplicate? I will try to answer these and other questions in this article – welcome!

What is a duplicate invoice?

A duplicate invoice is an exact copy of the original invoice issued by the seller to the buyer. It is generated in situations where the original has been lost, destroyed, or has otherwise become unavailable. It is important to remember that the duplicate invoice must be marked “duplicate” and should contain the same information as the original document

How to issue a duplicate invoice?

Issuing a duplicate invoice is not a difficult task, but it requires following certain procedures. The duplicate must contain all the relevant data that was on the original invoice, including the invoice number, dates, party names, amounts, etc. In addition,it must be clearly marked on the document that it is a duplicate, to avoid the possibility of double posting of the same economic event

Duplicate invoice – template

As for the template of a duplicate invoice, it is identical to the original, with one exception – the word “DUPLICATE” must be clearly and legibly placed on the document. It can be placed at the top of the document, at the bottom, or next to the invoice number, the important thing is that it is easily visible

Duplicate invoice – how many years back can it be issued?

According to the regulations, the possibility of issuing a duplicate invoice applies to invoices no older than 5 years. This is in line with the general retention period for accounting documents. In practice, this means that if you lose an invoice from 2 years ago, a duplicate can be generated without a problem, but if it is an invoice from 6 years ago, unfortunately it is no longer possible

How to book a duplicate invoice?

Accounting for a duplicate invoice is a process that may seem simple at first glance, but it is worth remembering a few key principles

Make sure that it is actually a duplicate

The first and most important step is to make sure that you are dealing with a true duplicate and not an additional invoice for the same goods or services. The duplicate must be marked “DUPLICATE” and contain all the same information that was on the original invoice, except for the date of issue, which will be the date the duplicate was issued

Compare with entries in the books

Before posting, it’s a good idea to compare the duplicate with the entries in the accounting books. Make sure that the posting of this invoice has already taken place before and that there will be no double entry of the same economic event

Enter into the accounting system

Once you are sure that everything is in order, you can proceed to enter the invoice into the accounting system. Typically, the posting of a duplicate invoice is identical to that of an original invoice. The key difference is to mark that it is a duplicate, which will avoid possible misunderstandings in the future

Determine the dates

If the duplicate relates to an invoice from a previous year, you need to indicate this accordingly when posting. The duplicate is posted in the period in which it was issued, but it is a good idea to make a note that it relates to a transaction from a different period

Include in JPK

If your company uses the Uniform Control File (JPK), remember that the duplicate is treated as a separate document and must be included in reporting

Consult an expert

If the process of posting duplicate invoices seems too convoluted to you or you have doubts about the correctness of the procedure, it is always a good idea to consult an experienced accountant or tax advisor

Remember that accurate posting of a duplicate invoice is important both for proper bookkeeping and to avoid potential problems with the tax office. Therefore, it is worth taking every step to do so in accordance with current regulations and best practices

Duplicate invoice in JPK-what dates should be included?

In JPK (Uniform Control File), a duplicate invoice should be treated as a separate document and is not related to the original invoice. The dates that should be included in the JPK are the date of issuance of the duplicate invoice and the date of service or delivery of goods. Do not use the dates from the original invoice if they are not identical to the dates on the duplicate

Duplicate simplified invoice

In the case of a simplified invoice, the rules for issuing and posting a duplicate are very similar to a standard invoice. The only difference is the smaller number of required elements on a simplified invoice. The duplicate should also be labeled “duplicate” and retain the form of the original simplified invoice

When can a duplicate invoice be inserted?

Ultimately, the most important issue is when a duplicate invoice can or should be inserted. The most common is when the original has been lost, destroyed, or has otherwise become unavailable to one of the parties to the transaction. However, it is worth noting that the issuance of a duplicate invoice is not always mandatory and depends on the individual arrangements between the parties to the transaction

We should also remember that we cannot issue a duplicate invoice without a reason – all regulations can be found in Article 106l paragraph 1 of the VAT Act, where cases in which we have such a right are described

How to book a duplicate invoice from the previous year

If the duplicate relates to an invoice from a previous year, accounting can be a bit more complicated. In this case, it is best to consult an accountant or tax advisor. However,the basic rule is that the duplicate is booked in the period in which it was issued, with a note that it relates to a previous year’s transaction

In this article, we have discussed various aspects of the duplicate invoice – from its definition, to the rules of issuance and posting, to specific cases. We hope that now anyone who needs to issue, post or otherwise deal with a duplicate invoice will have a full understanding of how to go about it. You can also always use the TAXON invoicing app – this tool will make everything even easier!

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