На основании дубликата счета-фактуры нельзя принять НДС к вычету

Евгений Шелест

На основании дубликата счета-фактуры нельзя принять НДС к вычету
Vadymvdrobot / Depositphotos.com

Соответствующие разъяснения содержатся в письме Департамента налоговой и таможенной политики Минфина России от 14 февраля 2019 г. № 03-07-09/9057. В рассмотренном финансистами случае налогоплательщик потерял счет-фактуру от сентября 2017 года. Однако поставщик в июле 2018 года оформил дубликат по уже действующей новой форме. При этом в графе «Главный бухгалтер или иное уполномоченное лицо» счета-фактуры стояла подпись уже другого сотрудника контрагента.

Таким образом, при утере оригинала счета-фактуры основания для принятия к вычету НДС отсутствуют. Напомним, что счет-фактура является обязательным документом для принятия к вычету НДС (п. 1 ст. 169 Налогового кодекса). При его отсутствии на основании других документов заявить НДС к вычету нельзя.

 

Источник: garant.ru

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