Because the invoice has a stub in the courier company, it doesn't matter even if it is a special VAT invoice. The courier company needs to go to the tax office where it is located to issue a certificate of invoice loss, affix the seal of the tax bureau, and copy the invoice stub and give it to the customer, which can also be deducted.

Taxpayers who lose special invoices must report the loss to the local competent tax authorities and public security organs according to law. Local tax authorities will punish taxpayers who lose special invoices according to laws and regulations, and at the same time collect "loss reporting fees" on their behalf.

The name of the taxpayer who lost the special invoice, the number of copies of the invoice, the number of handwriting, whether it is stamped, etc. , will be unified transmission (send) to the China tax newspaper published "loss table". Delivery (mailing) of the "Loss Statement" of China Tax News shall be examined and sealed by the county (city) tax authorities and endorsed.

Extended data

"Regulations for the Implementation of the Law on the Protection of Consumer Rights and Interests in People's Republic of China (PRC) (Draft for Comment)" stipulates that when providing services, express delivery service operators shall agree with consumers on the time limit and place of express delivery, check the weight, quantity and intact state of express delivery, clarify the liability for breach of contract, and ensure the safety of express delivery.

The courier service operator shall list in a prominent way the clauses in the contract concluded in accordance with the preceding paragraph that exempt the operator from liability and involve compensation for losses, and explain them to consumers. In the process of express delivery service, if the express delivery is delayed, lost, damaged or the contents are inconsistent, if there is an agreement between the express delivery service operator and the consumer, compensation shall be made according to the agreement.