First, the lost VAT invoice should be handled according to the following five different situations.
1. What if the general taxpayer loses the invoice copy and deduction copy of the special invoice? If it is certified to be consistent before loss, the buyer shall make an account with the corresponding special invoice provided by the seller.
A copy and the Certificate of Tax Return for Lost Special VAT Invoice issued by the local competent tax authority of the seller, which can be used as the deduction certificate of VAT input tax after being examined and approved by the competent tax authority of the buyer;
2. What should I do if the VAT invoice is lost if it is not certified before it is lost? The buyer shall submit a copy of the corresponding special invoice bookkeeping joint provided by the seller to the competent tax authority for authentication, and the one that meets the authentication shall be recorded by the special invoice.
A copy of the account and the Certificate of Lost Special VAT Issued by the local competent tax authority of the seller can be used as the deduction certificate of VAT after the consent of the competent tax authority of the buyer.
3. The general taxpayer loses the deduction of the special invoice. What should I do if the VAT invoice is lost? If it has been certified before it is lost, a copy of the special invoice can be used for future reference.
4. If it is not certified before it is lost, the invoice of the special invoice can be used to be certified by the competent authority, and the copy of the invoice of the special invoice can be kept for future reference.
5. The general taxpayer loses the invoice copy that has issued the special invoice. What should I do if the VAT invoice in this case is lost? You can use the special invoice deduction as the accounting voucher, and keep a copy of the special invoice deduction for future reference.
Second, if the VAT invoice is lost, you should first go to the tax office to collect and fill in the Report Form of Invoice Loss/Damage, and publish a loss statement in the newspaper, and apply to the competent tax bureau for the Certificate of Lost VAT Special Tax Return.
Application and issuance process of "Lost Special Taxed Certificate":
1, application. Taxpayers bring the above information to the tax service hall to declare the post collection and apply for issuing the lost special copied tax return certificate.
2. Accept the audit. The tax service department declares the collection post, accepts and examines the materials submitted by taxpayers. Those who meet the requirements will be accepted on the spot. If the paper materials submitted by taxpayers are incomplete or the contents filled in are inconsistent, the taxpayers shall be informed to make corrections or re-fill them at one time.
3. issue. If the information provided by the taxpayer meets the requirements, the tax service department will immediately issue a certificate of lost special copied tax return when reporting the post.
legal ground
Article 30 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China
The use area specified in Article 26 of the Measures refers to the area specified by State Taxation Administration of The People's Republic of China and the Provincial Taxation Bureau.
Article 31
Units and individuals that use invoices shall properly keep invoices. When the invoice is lost, it shall be reported to the tax authorities in writing on the day when the loss is found.