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How to make a duplicate invoice

How to make a duplicate invoice

Periodically in the organization there are situations when you lose important documents, such as invoices and other financial securities.

In this case, to get a new document can be specified by way of legislation.

You will need

  • - The act of restoration-faktury- account
  • - A new invoice.



According to article 169 of the Tax Code, the invoiceis a document that serves as the basis for acceptance of goods or services in accordance with the warranty provider of property rights for their implementation. This includes, first of all, the cost of goods or services, including tax deduction. Note that both the tax laws and the rules of logging account invoices, there is no such thing as a "duplicate invoices": the document is issued once and is certified by the supplier and the customer. However, it is generally accepted as a duplicate copy of the invoice issued again with the appropriate script validity.


In case of loss of genuine and already certifiedinvoices allow this party shall notify the other party. After that, as agreed, you can begin to design a new document, which will be considered a duplicate of a lost original. Issued duplicate must match the primary invoice and filled in the same way. Optionally, but preferably also arrange a local act of the restoration of the invoice indicating the reasons for this.


According to article 169 of the Tax Code of the invoice documentWe must assure the personal signature of the director and chief accountant of the organization or other authorized person acting by proxy. Thus, after the preparation and coordination of both sides of a document certified by his personal signatures management, accounting, and is stamped.


Remember that re-drafting of the newInvoices shall be permitted only on the grounds of lack of contradictions in the legislation. Currently, the possibility of deduction of VAT on the basis of a duplicate made is questionable. Watch for changes in the Tax Code and the Civil Code of the Russian Federation, so that your actions are legally competent.

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