A duplicate supplier invoice should be checked against the original document and payment records before either entry is reversed. Preserve the history and use an approved correction in the accounting system. Deleting the later-looking entry without checking it may remove the valid transaction, obscure a duplicate payment or leave an incorrect GST claim in the records.

Accounting records, calculator and glasses on a desk
Illustrative photograph by Cht Gsml.

Confirm that it really is a duplicate

Compare the supplier, invoice number, date, amount, currency and goods or services. Two invoices with the same value can relate to different work. Conversely, the same invoice may have been entered with a space, prefix or different supplier account. Review the source document rather than deciding from the accounting reference alone.

Check the payment and reporting position

Find out whether either entry has been paid, included in a payment batch, reported in management accounts or used in a tax return. Stop an unprocessed duplicate payment through the normal approval channel. If both payments have left the bank, create a separate recovery or supplier-credit work item; reversing an invoice does not bring the cash back.

Choose a traceable correction

Ask the bookkeeper or accountant to use the system’s approved reversal or adjustment function and cross-reference the valid invoice. Preserve the reason, reviewer and correction date. Account labels and software processes vary, so do not force a generic journal into a system without understanding how it affects the supplier subledger and tax records.

Example: an email and a paper copy

An invoice arrives by email and is entered in the ledger. A paper copy reaches another administrator a week later and is entered again under a slightly different reference. Once the duplicate is confirmed, keep one supported payable and link the reversal to the duplicate entry. Retain both document references so a later reviewer can understand why the second entry was removed.

Review the result

  • Supplier balance agrees to the valid invoices and payments.
  • The expense or asset is recorded once.
  • Any GST effect has been reviewed.
  • The payment queue contains no second settlement.
  • The supplier statement difference is explained.

If a filed GST return may be affected, obtain tax advice on the correct adjustment route rather than assuming a ledger reversal fixes the return.

Prevent the next duplicate

Agree one invoice intake channel where practical, record who approved each document and use duplicate-reference warnings. Do not rely on file deletion as a control. For background, see bookkeeping basics, our SME bookkeeping questions and supporting business records.

Official guidance: IRAS source-document and accounting-record requirements.

Help with your company records

For accounting and bookkeeping support, contact Raffles Corporate Services at [email protected] or WhatsApp +65 8501 7133. Tell us which records or transactions need attention so we can discuss the relevant next steps.