Deleting a duplicate Purchase Invoice

1

In my last financial year, I had a lot of problems ordering a specific item. I am busy adding supplier invoice attachments to my purchase invoices and I have realised that I have two purchase invoices relating to the same purchase as well as two payments.

I need to delete the first invoice (as the second invoice is the correct one). However, I don’t know how this will affect my VAT Returns as I had paid the money in December 2018 and claimed VAT for this.

What is the procedure for deleting a purchase invoice that should not be there, but has been paid via bank account. In effect, I have paid twice for the same product, so I now have credit with that supplier. I should only have one purchase invoice, so I need to get rid of the first one and allocate the money paid against that supplier as credit.

2

You should NOT delete the second purchase invoice - this would change your last financial year results - if you have already closed your accounts for last year.

Create and enter a Debit Note in this year to cancel the offending invoice

3

I see my accountant has also put in a journal entry at the end of last year putting this into accruals as by that time I had still not received the goods for the second invoice never mind the first invoice. I think that I will ask them so I don’t fix one problem and create a second issue, as I am not sure what they have accrued exactly.