Legal analysis: invoices can be reissued. There are two ways to handle lost invoices: 1. Lost VAT invoice: copy the stub and submit it to the local competent tax bureau for confirmation and issue a tax deduction certificate. After reporting to the competent tax bureau of the company, a red-ink invoice will be issued to offset the original invoice, and then a new invoice will be issued to the customer. If the tax has been deducted, it may not be reopened. 2. If the ordinary invoice is lost, copy the stub and stamp it for the customer's account. Financial personnel should establish an invoice register, register the quantity and number of purchased invoices, the number, date, customer, amount and payee of invoices, and send them to customers for countersigning to avoid trouble.

Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).

Fifteenth units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices printed according to the style specified by the competent tax department of the State Council. The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days. When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.

Article 16 Units and individuals that need to use invoices temporarily may directly apply to the tax authorities at the place of business for the issuance of invoices on the basis of written certificates of buying and selling commodities, providing or receiving services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council. Illegal invoicing is prohibited.