1. Information required to apply for issuing tax return voucher for lost special VAT invoice: 1, tax return voucher for lost special VAT invoice (voucher number: 0228) 2. Copy of the lost special VAT invoice bookkeeping.

2. Tax process: If the general taxpayer loses the invoice and deduction coupon of the special invoice, and it is proved that they are consistent before the loss, the buyer can use the copy of the corresponding special invoice bookkeeping coupon provided by the seller and the tax declaration voucher of the lost special VAT invoice or the tax declaration voucher of the lost special VAT invoice for goods transportation (annexes 1 and 2, hereinafter referred to as vouchers) as the VAT input deduction coupon. If it is not authenticated before it is lost, the buyer shall authenticate it with a copy of the corresponding special invoice provided by the seller. If it is certified, it can be used as a deduction voucher for VAT input tax with a copy of the special invoice and a certificate issued by the competent tax authority of the seller. Copies of special invoice bookkeeping vouchers and vouchers shall be kept for future reference. The general taxpayer loses the special invoice deduction coupon that has been issued, and if it is certified before it is lost, it can be used for reference. If it is not certified before it is lost, it can be certified with a special invoice, and a copy of the special invoice can be kept for future reference. If the general taxpayer loses the special invoice that has been issued, it can use the special invoice deduction as the accounting voucher and keep the special invoice deduction for future reference.