VATREC8010 - Duplicate invoices: General

»Ê¹ÚÌåÓýappre is no specific law relating to duplicate VAT invoices, but present policy recognises the risk that the recipient of a duplicate invoice may deduct input tax twice. »Ê¹ÚÌåÓýapp following paragraphs describe the circumstances in which:

  • duplicate VAT invoices may be issued; and
  • registered persons may adapt copies of purchase invoices for use as sales invoices