It is necessary to distinguish whether the lost invoice is a special VAT invoice or an ordinary invoice, a blank invoice or an invoice that has been issued, and sometimes it is necessary to distinguish whether the seller (the drawer) or the buyer (the payee) is lost, so as to analyze different types of invoices and the remedial measures that different people need to take when they lose them one by one.

If a taxpayer loses a blank special VAT invoice, it needs to provide a written report to the competent tax authorities on the day when the invoice is found missing, and publish a loss statement in the newspaper designated by the tax authorities (generally China Tax News) as soon as possible.

It is understood that the most common loss statement charges about 400 yuan. Then the taxpayer also needs to provide the tax authorities with relevant information about the lost invoice, such as the taxpayer's name, the number of lost copies, the number of lost invoices, etc. After filling out the special form printed by the tax authorities, he will go to the national tax authorities with the IC card to go through the formalities of returning or voiding the electronic invoice.

According to China's invoice management measures. If the taxpayer loses the invoice, the tax authorities shall order it to make corrections and may impose a fine of less than 1 10,000 yuan; If the circumstances are serious, a fine of 1 10,000 yuan but not more than 30,000 yuan shall be imposed. If a taxpayer loses a blank ordinary invoice, the other procedures are the same as the loss of a special invoice. The only difference is that the newspaper that published the loss statement can be a local newspaper, and it may also face a fine of less than 1 10,000 yuan.

According to the provisions in the appendix "Evaluation Indicators and Evaluation Methods of Tax Credit (Trial)" of the Announcement of State Taxation Administration of The People's Republic of China on Issuing the Evaluation Indicators and Evaluation Methods of Tax Credit (Trial) (No.48 of the State Administration of Taxation No.2014), if the paper invoice is not kept as required and the invoice is damaged or lost, 3 points will be deducted.

According to Article 36 of the Measures for the Administration of Invoices of the People's Republic of China (Order No.587 of the State Council), if an invoice is lost or damaged without authorization, the tax authorities shall order it to make corrections and may impose a fine of less than 1 10,000 yuan; If the circumstances are serious, a fine of 1 10,000 yuan but not more than 30,000 yuan shall be imposed.