Understanding invoice duplicates
If a client comes back to your company following the loss of an invoice, you will be obligated to provide them with a copy, in other words an invoice duplicate. The invoice being an important commercial document, it can be serious if it's missing in the accounting entries of a professional client. The duplicate must thus be correctly established and include compliant mentions. Discover the value of an invoice duplicate, how its establishment works as well as the risks incurred if a professional loses an original invoice.
Definition of duplicate
A duplicate is the copy of an original invoice, but must meet compliance rules to have legal value within the accounting of the client who requests it. The duplicate must indeed include some additional mentions to the original invoice, as well as be named "invoice duplicate" and finally be certified "true copy of the original". Note that an original invoice must remain unique and it is strictly forbidden for your company to reissue the same invoice instead of producing the duplicate of the invoice in question.
Its use
An individual client may ask you for a duplicate in case of disaster, such as water damage or a fire, which would have destroyed part of their property. The invoice duplicate will thus allow them to prove ownership of their property and thus be able to get compensation from their insurance. A professional may also request a duplicate in case of simple loss, as a company's accounting must be complete and 100% transparent in case of tax audit.
Properly distinguishing the original document and its duplicate
Mandatory mentions for an invoice duplicate
If you're wondering how to make an invoice duplicate, no need to look for an invoice duplicate template on the internet. The invoice duplicate must simply reproduce in all respects the elements concerning the sale, present on the original invoice. This must notably include the numbering, so as not to break your client's accounting chronology. However, to properly distinguish the invoice duplicate, you must affix the mention "copy delivered at the buyer's request" and identify it as "invoice duplicate".
Finally, if it's an old invoice whose debt is already paid, it must be indicated on the document while specifying the payment method, the date and the operation data (bank name, check number, etc.).
Certification of conformity of an invoice duplicate
In the case of a duplicate request from a community or administration, or if the invoice was established outside of Belgium, a second mention must be added to the invoice duplicate. Preferably handwritten or generated by the accounting software, it will thus be necessary to add "copy/duplicate true to the original" and "invoice paid/settled" while referring to the payment. Finally, one of the managing persons, presidents, or authorized to represent the company, must affix their handwritten signature.
Understanding the risks of losing a supplier invoice
The risks incurred
Your company may also need to request one or more invoice duplicates from a supplier in case of destruction due to a disaster or simply because of a loss. The Tax Code is however very clear on this subject, each operation of the company must be able to be proven by a legitimate document properly accounted for. In case of missing an accounting document, more or less heavy penalties may thus be applied. This concerns not only invoices, but also a sale, a purchase of goods, or even salary payments. Your company must ensure optimal transparency in case of administration audit.
Furthermore, a missing invoice can lead to many other problems. This can for example prevent you from recovering the VAT from a professional purchase, but also artificially increase your profit. Indeed, since no invoice can prove the purchase of a product or service necessary for the proper functioning of the company, it cannot be accounted for as a professional expense.
The solutions
Therefore, your company will have great interest in recontacting the suppliers in question, as soon as a missing invoice is noticed, so that they provide you with a duplicate. If this company has been liquidated in the meantime, the duplicate request can be made to the liquidator. Note that a company must keep all its invoices for a minimum of 10 years after the closure of its establishment.
Regarding expense reports from company members, also try to obtain an invoice duplicate. If this proves impossible, the person concerned by this shortcoming can make a sworn statement indicating their name, contact details, the price and reason for the expense and completing with a bank statement proving the expense. Personal expenses may be hidden from the document. This approach must however be exceptional, at the risk of incurring penalties.
Finally, using accounting management software can be wise to avoid data loss or to notice when a purchase invoice has not yet been accounted for. Moreover, establishing flawless accounting thanks to efficient software can help you avoid many worries, facilitate the work of the accountant who will do your annual balance sheet or give you more credit with a bank in case of loan request.
Remember that an invoice duplicate must obligatorily be provided to the client who requests it, without forgetting to affix the legal mentions to ensure its compliance. The lack of a purchase invoice can thus have serious consequences for a company.
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