Lost ordinary VAT invoices will be handled according to the ordinary invoice method. The method of handling the loss of special VAT invoice is different. Copies of other joint invoices can be used for accounting. If an enterprise has lost or stolen invoices, it should immediately report the loss to the local area, report it to the competent tax authorities immediately, and go through the corresponding loss reporting procedures.

When we lose something, in addition to lost and found, we can also replace it, but what should we do if we lose the VAT invoice? After all, the VAT invoice is our voucher for VAT deduction. If there is no VAT If we don't vote, our deduction work will not be carried out, and that part of the deduction will have to be paid out of our own pockets. Below, I will answer the question of what to do if you lose your VAT invoice. I hope it will be helpful to you.

1. What to do if a VAT invoice is lost 1. A general taxpayer loses the invoice copy and deduction copy for which a special invoice has been issued. What to do if the VAT invoice is lost in this case. If it has been certified before being lost, the purchaser shall submit a copy of the corresponding special invoice accounting page provided by the seller and the "Lost Special VAT Invoice Tax Declaration Certificate" issued by the competent tax authority in the place where the seller is located. After review and approval, it can be used as a deduction voucher for the VAT input tax; 2. What should I do if the VAT invoice is lost without certification before it is lost? The purchaser shall present a copy of the corresponding special invoice accounting page provided by the seller to the competent tax authority for certification. If the certification is consistent, the buyer shall present a copy of the special invoice accounting page and the "Lost VAT Special Invoice" issued by the competent tax authority at the location of the seller. Certificate", with the approval of the buyer's competent tax authority, can be used as a deduction voucher for value-added input tax. 3. A general taxpayer loses the deduction coupon for a special invoice issued. What should I do if the value-added tax invoice is lost in this case? If it has been certified as consistent before being lost, a copy of the special invoice can be used to keep it for future reference. 4. If it was not authenticated before it was lost, you can use the invoice copy of the special invoice to the competent authority for certification, and keep a copy of the invoice copy of the special invoice for future reference. 5. A general taxpayer loses the invoice copy for which a special invoice has been issued. What should I do if the value-added tax invoice is lost in this case? You can use the special invoice deduction copy as an accounting voucher, and keep a copy of the special invoice deduction copy for future reference.

2. Situation of lost VAT invoices and re-issuance 1. A general taxpayer loses the invoice copy and deduction copy of the special invoice issued. What should I do if the VAT invoice is lost in this case? If it has been certified before being lost, the purchaser shall submit a copy of the corresponding special invoice accounting page provided by the seller and the "Lost Special VAT Invoice Tax Declaration Certificate" issued by the competent tax authority in the place where the seller is located. After review and approval, it can be used as a deduction voucher for the VAT input tax; 2. What should I do if the VAT invoice is lost without certification before it is lost? The purchaser shall present a copy of the corresponding special invoice accounting page provided by the seller to the competent tax authority for certification. If the certification is consistent, the buyer shall present a copy of the special invoice accounting page and the "Lost VAT Special Invoice" issued by the competent tax authority at the location of the seller. Certificate", with the approval of the buyer's competent tax authority, can be used as a deduction voucher for value-added input tax. 3. A general taxpayer loses the deduction coupon for a special invoice issued. What should I do if the value-added tax invoice is lost in this case? If it has been certified as consistent before being lost, a copy of the special invoice can be used to keep it for future reference. 4. If it was not authenticated before it was lost, you can use the invoice copy of the special invoice to the competent authority for certification, and keep a copy of the invoice copy of the special invoice for future reference. 5. A general taxpayer loses the invoice copy for which a special invoice has been issued. What should I do if the value-added tax invoice is lost in this case? You can use the special invoice deduction copy as an accounting voucher, and keep a copy of the special invoice deduction copy for future reference. To sum up, the best solution for what to do if a VAT invoice is lost is to contact the competent authority with a special invoice for a replacement. Taxpayers should keep VAT invoices properly to avoid loss or damage, because not all lost cases can be reissued, and the procedures for reissue are relatively complicated.