Avoiding Errors in Deducting VAT from Duplicate Invoices

• Taxpayer with a duplicate invoice has the same rights to deduct tax as with the original invoice
• Taxpayer has the right to deduct VAT from a duplicate invoice
• The right to issue a duplicate invoice is regulated by the law on goods and services tax
• It is important to determine the accounting period in which the taxpayer can deduct tax from the duplicate invoice
• Incorrect interpretation of when to deduct tax from a duplicate invoice can lead to errors
• Deduction of tax from a duplicate invoice can be done through a correction of the tax declaration for the period in which the taxpayer was entitled to deduct tax from the original invoice.

Source: ksiegowosc.infor.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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