From time to time in the work of the organization, situations arise when important documents are lost, for example, invoices and other financial papers. In this case, a new document can be obtained through the method specified in the legislation.
It is necessary
- - act on the restoration of the invoice;
- - new invoice.
Instructions
Step 1
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 primarily the value of goods or services, including tax deductions. Please note that both in the 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 is certified by the supplier and the customer. Nevertheless, it is generally accepted to consider as a duplicate a reissued copy of an invoice with legal force corresponding to the original.
Step 2
In the event of a loss of the original and already certified invoice, the party that allowed it must notify the other party. After that, by agreement of the parties, you can start drawing up a new document, which will be considered a duplicate of the lost original. The issued duplicate must correspond to the primary invoice and be filled in the same way. It is optional, but it is advisable to draw up also a local act on the restoration of the invoice, indicating the reason for this.
Step 3
According to article 169 of the Tax Code of the Russian Federation, the invoice document must be certified with a personal signature by the head and chief accountant of the organization or other authorized persons acting under a power of attorney. Thus, after drawing up and agreeing on the document, both parties certify it with the personal signatures of the management, accounting department and put a seal.
Step 4
Remember that re-issuing a new invoice is only allowed due to the absence of contradictions in the law. Currently, the possibility of deducting VAT on the basis of the duplicate made remains questionable. Follow the changes in the Tax Code and the Civil Code of the Russian Federation so that your actions are legally competent.
