Invoice Duplicate – Tax Consequences and Practical Accounting

In business practice, it often happens that a taxpayer receives a duplicate invoice—most commonly when the original document is lost or never reaches the recipient. A duplicate is a reissued invoice, which should include the term “duplicate” and the date of its issuance. Although VAT regulations do not specify an exact deadline for issuing such a document, it should be done as soon as possible. However, the key issue is how receiving a duplicate affects tax accounting.

Absence of the Original Invoice and Tax Accounting

The tax consequences differ depending on whether the duplicate was issued because the original document was lost, or because the taxpayer never received it. If the original invoice reached the taxpayer and was booked, and then was lost, the duplicate has no additional tax effects, as the transaction has already been settled. In this case, the duplicate simply replaces the lost document in the company’s records.

The situation is different when the original invoice was never delivered to the recipient. In such cases, the taxpayer accounts for the transaction based on the received duplicate—while paying attention to the date of its issuance, which may differ from the original.

Recognizing Costs Based on a Duplicate

For income tax purposes, the date the expense is incurred is:

• for full accounting (double-entry bookkeeping): the date the expense is recorded in the books based on the received duplicate or other evidence,

• for the revenue and expense ledger (KPiR): the date the duplicate invoice (or other document serving as the accounting basis) is issued.

This means the taxpayer recognizes the cost on the date the duplicate is issued.

Exceptions for Trading Goods

The above rules do not apply when the invoice concerns the purchase of trading goods or materials. In such cases, according to the regulation on maintaining the revenue and expense ledger (KPiR), the transaction should be recorded based on a description prepared when the goods are received. Any discrepancies found after receiving the duplicate invoice may be adjusted on its basis.

VAT and Invoice Duplicates

Domestic Transactions

Input VAT from a purchase invoice can only be deducted in the period in which the taxpayer actually receives the document. If the original invoice did not reach the recipient, only receiving the duplicate allows for VAT deduction—this can be done no later than within the next three settlement periods.

Intra-Community Acquisition of Goods (WNT)

Since July 2023, having the invoice is no longer required to settle VAT on intra-Community acquisitions—the output and input VAT are settled in the same period, regardless of when the invoice or duplicate is received. As a result, VAT remains neutral for the taxpayer, and receiving a duplicate later does not affect the accounting.

Import of Services

For imported services, the lack of an invoice from a foreign contractor does not exempt the taxpayer from the obligation to settle output VAT. At the same time, the taxpayer retains the right to deduct input VAT in the same period in which the tax obligation arises—provided the amount is correctly shown in the tax declaration. Receiving a duplicate invoice does not affect the tax settlement; it only confirms the correctness of the entries made.

Legal basis:

• Article 22(5d) and (6b) of the Personal Income Tax Act (Journal of Laws of 2025, item 163, as amended)

• Article 86(1) and subsequent of the VAT Act (Journal of Laws of 2024, item 361, as amended)