If an invoice is lost, it can't be reopened, because it involves tax, so it can't be reissued. It should be reported to the local tax bureau the next day and publicly declared invalid. There are two ways to deal with the loss of invoices. The first way is to copy the stub, submit it to the tax bureau for confirmation and issue a tax deduction certificate, and then report it to the competent tax bureau of the company before re-issuing the invoice to the customer. The second type is that the ordinary invoice is lost, and the copy stub is attached and stamped to the customer's account.

Legal basis:

Article 28 of the Notice of State Taxation Administration of The People's Republic of China on Amending the Provisions on the Use of Special Invoices for Value-added Tax, if a general taxpayer loses the invoice copy and deduction copy of a special invoice that has been issued, if they are certified to be consistent before loss, the buyer can use the copy of the corresponding special invoice bookkeeping copy provided by the seller and the Tax Declaration Certificate for Lost Special Invoices (Annex 5) issued by the local competent tax authorities of the seller as the deduction certificate of the input VAT after being examined and approved by the competent tax authorities of the buyer; If it is not certified before it is lost, the buyer shall go to the competent tax authority for certification with the copy of the corresponding special invoice bookkeeping joint provided by the seller. If it is certified, the copy of the special invoice bookkeeping joint and the Certificate of Tax Return for Lost Special VAT Invoice issued by the local competent tax authority of the seller can be used as the deduction certificate of VAT input tax after being examined and approved by the competent tax authority of the buyer. The general taxpayer loses the deduction copy of the special invoice that has been issued. If it has been certified before the loss, a copy of the invoice copy of the special invoice can be used for future reference; If it is not certified before it is lost, it can be certified by the competent tax authorities with a special invoice, and a copy of the special invoice will be kept for future reference. If a general taxpayer loses the invoice copy that has issued a special invoice, the special invoice deduction copy can be used as an accounting voucher, and a copy of the special invoice deduction copy can be kept for future reference.