Step one:

Consumers who have lost motor vehicle sales invoices shall go to the motor vehicle sales unit to obtain a copy of the unified sales invoice stub (stamped with the special seal for the sales unit invoice).

Step two:

Go to the local competent tax authority where the motor vehicle seller is located, stamp and confirm and register for the record.

Step 3:

Motor vehicle sales units shall re-issue motor vehicle sales invoices that are consistent with the original sales invoice stubs, and consumers shall handle relevant procedures with the re-issued motor vehicle sales invoices.

There are also cases where the vehicle purchase tax has been declared and paid and the motor vehicle has been registered.

According to AnnouncementNo. 1 (2020) of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Comprehensive Service Platform for VAT Invoices, taxpayers lose the invoice copy and deduction copy of the issued special VAT invoice or unified invoice for motor vehicle sales at the same time, and can use the copy of the corresponding invoice bookkeeping copy stamped with the seller's special invoice seal as the deduction voucher, tax refund voucher or bookkeeping voucher for VAT input tax.

If a taxpayer loses the deduction coupon issued by an invoice, it may use the copy of the invoice coupon of the corresponding invoice as the deduction voucher or tax refund voucher; If a taxpayer loses the invoice copy that has been invoiced, it may take the copy of the deduction copy of the corresponding invoice as the accounting voucher.