The right to deduct input tax based on a duplicate invoice

On the basis of the re-issued invoices, taxpayers can deduct the tax on goods and services. In such cases – provided that the tax obligation with the seller arose earlier – the receipt of such a document does not affect the settlement period of the right to deduct. The invoice may be damaged or lost before receipt by the buyer, so that the right to deduct will arise during the billing period of receipt of the duplicate.

Source Archiwum