Taking Guangzhou as an example, according to Article 31 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC), units and individuals who use invoices shall properly keep them. When the invoice is lost, it shall be reported to the tax authorities in writing on the day of discovery, and it shall be declared invalid in the newspaper. The loss statement must be published in a newspaper with a national newspaper number.

Units and individuals who use invoices lose invoices issued by tax authorities, and can apply to the tax authorities for reissue with the invoice tax payment certificate. If the payee fails to send the invoice to the payer, the payer shall acknowledge it in writing and affix the seal of the company (the individual shall sign it).

The tax authorities should strictly check, and after being audited by two or more people (including two people), when re-issuing invoices, they should fill in the receiving and purchasing unit, invoice type code and number, amount and tax payment voucher number corresponding to the lost invoices in the remarks column or blank space, and no longer pay taxes. The payer shall take the duplicate of the reissued invoice and the stub attached to the lost invoice as legal accounting vouchers.

If the drawer loses the completed invoice copy, it shall issue a new invoice and submit it to the other party for entry. When issuing a new invoice, you should fill in the customer name, invoice type code and number, amount and billing unit of the lost invoice in the remarks column. The drawer shall attach other copies of the lost invoice as legal proof of bookkeeping;

If the lost invoice is only attached with the invoice, a written certificate issued by the party that obtained the invoice should be attached to the accounting, including the name of the unit that obtained the invoice, the number of units that purchased or delivered it, the unit price, specifications, size and amount, the type code and number of the invoice, etc. As a legal accounting voucher.

If the party who has obtained the invoice loses the invoice copy that has been filled out, it shall still be handled according to the provisions of the Notice on How to Deal with the Related Issues Concerning the Lost Invoice Copy of the Enterprise issued by the Receiving Party (Sui Guo Shui Fa [1995] No.380).

Extended data:

Guangzhou local tax reminds that the loss of invoices belongs to the act of not keeping invoices according to regulations, and the tax authorities can give corresponding punishment according to the actual situation. Taxpayers should deal with their lost invoices in time according to relevant regulations, and don't bring unnecessary losses to themselves because of improper things.

Article 16 of the Measures for the Administration of Local Taxation Bureau of Guangdong Province on Issuing Local Tax Invoices on the Internet stipulates that taxpayers who lose invoices issued on the Internet shall report to the tax authorities and go through the formalities of reporting the loss.

If the invoice is not submitted to the drawer, the lost invoice will be invalid or re-issued after disinfection; If the invoice has been handed over to the drawer, the drawer can query and print the invoice information in the invoice online system, affix the special seal for the invoice and give it to the drawer as an entry voucher, and the invoice cannot be reissued.

Phoenix. Com- what should I do with the lost invoice?