If the information of VAT electronic ordinary invoice is lost or forgotten, there are two ways to retrieve it.
The functions and significance of invoices are as follows:
1, invoice has the characteristics of legality, truthfulness, uniformity and timeliness, and is one of the most basic accounting original vouchers;
2. Invoice is the carrier of recording economic activities and an important tool of financial management;
3 invoices are an important basis for tax authorities to control tax sources and collect taxes;
4. Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property safety.
Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products or services provided to the buyer. In addition to the advance payment, the invoice must also include the money paid by the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting. According to China's accounting system, valid invoices for purchasing products or services are called tax invoices.
Legal basis:
Handling of lost ordinary invoices:
According to Article 23 of the Measures for the Administration of Invoices in People's Republic of China (PRC) and the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC)
Article 33 and Article 35 stipulate that invoices must be truthfully issued, and no enterprise is allowed to issue invoices. If the party that has obtained the invoice copy loses the invoice copy, it may apply to the drawer for issuing a copy of the invoice stub copy, affix the official seal of the drawer and indicate the words "this copy is consistent with the original" before entering the account, and no invoice copy will be issued.
Handling of lost special invoices: If the invoices and deductions of the special invoices delivered to the buyer are lost in the mail, and the relevant invoices have been copied for tax filing, according to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Tax Handling of Lost Special VAT Invoices Issued by the Anti-counterfeiting and Tax Control System of VAT General Taxpayers (Guo Shui Fa [2002] 10), The treatment is as follows: the drawer shall truthfully declare the lost sales of special VAT invoices, report the relevant information to the local competent tax authorities in time, issue the Tax Copy Certificate of Special VAT Invoice (hereinafter referred to as "Tax Copy Certificate") issued by the anti-counterfeiting tax control system of VAT taxpayers, and then provide the buyer with the copy of the invoice and the Tax Copy Certificate (the buyer holds the copy of the invoice to its competent tax authorities for certification, and after the certification is passed, the ordinary invoice can be lost with the invoice:
According to Article 23 of the Measures for the Administration of Invoices in People's Republic of China (PRC) and Articles 33 and 35 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC), invoices must be issued truthfully, and invoices are not allowed without business. If the party that has obtained the invoice copy loses the invoice copy, it may apply to the drawer for issuing a copy of the invoice stub copy, affix the official seal of the drawer and indicate the words "this copy is consistent with the original" before entering the account, and no invoice copy will be issued. If the invoice and deduction of the special invoice delivered to the buyer are lost in the mail, and the relevant invoice has been copied for tax filing, according to the provisions of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Tax Treatment of the Loss of Special VAT Invoice Issued by the Anti-counterfeiting and Tax Control System of General VAT Taxpayers (Guo Shui Fa [2002] 10), the following treatment shall be made: the drawer truthfully declares the sales amount of the lost special VAT invoice, And report the relevant information to the local competent tax authorities in time and issue a copy of the special VAT invoice issued by the anti-counterfeiting tax control system for lost VAT taxpayers (hereinafter referred to as the copy of tax invoice), and then provide the buyer with a copy of the invoice and a copy of the tax invoice (the buyer holds the copy of the invoice to its competent tax authorities for certification, and can declare deduction and deduction with the copy of the invoice and the copy of the tax invoice issued by the local competent tax authorities of the seller).