Legal basis: Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) Article 31 Units and individuals that use invoices shall properly keep them. When the invoice is lost, it shall be reported to the tax authorities in writing on the day of discovery, and it shall be declared invalid in the newspaper. Applicants are required to provide the following information: 1. Missing invoice details. 2. Statement of lost and invalid invoices. 3. Lost invoice stub or bookkeeping. 4. The identity certificate of the agent. Secondly, after verifying the authenticity of the information, the staff of the Tax Service Office will issue the Opinions on Handling Lost Supplementary Invoices, which will be used by the applicant as the accounting voucher.