Deduction of VAT from a copy of an invoice - is it possible?


Entrepreneurs are required to issue invoices in two copies, one of which is received by the buyer of the goods or services. According to the regulations in force, it is no longer necessary to mark invoices as "original" and "copy". However, it is often the case that sellers continue to use these designations. Is it possible to deduct VAT from the copy of the invoice?

What should the invoice contain?

In the VAT Act, Art. 106e, the elements that should be included in the invoice were included so that the VAT could be deducted. They must be, among others:

  • date of issue;
  • one or more series number that uniquely identifies the invoice;
  • the first and last names or names of the taxpayer and the buyer of the goods or services and their addresses;
  • the number by which the taxpayer is identified for tax purposes;
  • the number by which the buyer of goods or services is identified for the purposes of tax or value added tax under which he received the goods or services;
  • the date on which the delivery of the goods or the service was completed or completed, or the date on which the payment was received, if such a date is specified and differs from the invoice issue date;
  • name (type) of goods or services;
  • measure and quantity (number) of goods delivered or scope of services rendered;
  • unit price of a good or service without the tax amount (net unit price);
  • the amount of any price discounts or rebates, including in the form of an early payment discount, provided that they are not included in the net unit price;
  • value of the goods delivered or services performed, covered by the transaction, excluding the tax amount (net sales value);
  • tax rate;
  • the sum of the net sales value, with the division into sales subject to individual tax rates and sales exempt from tax;
  • the amount of tax on the sum of the net sales value, broken down into amounts related to individual tax rates;
  • total amount due.

Deduction of VAT from the copy of the invoice

As a rule, the invoice is the basic document on the basis of which it is possible to deduct VAT. And as mentioned in the introduction, invoices are not marked as original and copies, but must be issued in duplicate.

In order to deduct input VAT from an invoice, it must be issued correctly, i.e. contain all the necessary elements provided for by the legislator. Sellers often use the terms "original", which the buyer receives, and "copy", which remains in the seller's accounting records, on their invoices.

Both the copy of the invoice and the original contain the same information. So if the entrepreneur receives a copy of the invoice, it does not deprive him of the right to deduct input VAT. It is only necessary that the copy of the invoice contains the necessary elements specified in the regulations.

Summing up, the original or copy of the invoice does not affect the deduction of VAT. So deduction of VAT from the copy of the invoice is allowed, the received copy of the invoice is booked in the same way as the invoice without the "copy" mark.