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 shall 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.

The reimbursement method for lost invoices is as follows:

1. You can find the unit that issued the ticket and explain the reasons. After you make a copy of the invoice, you go to the unit and write a description of the situation with the person who lost the invoice, and then the competent leader signs it. You take this copy of the invoice for reimbursement.

What is lost is the special invoice issued by our company, and it is linked to a deduction, so we need to explain the situation. Please contact the financial department and tax authorities to discuss the best solution;

No matter what kind of invoice is lost, whether it is a special invoice or an ordinary invoice, you can't ask the other party to open another invoice. As the drawer, another invoice is equivalent to another tax payment.

To sum up, the drawer and payee should improve the invoice management and custody transfer system to ensure that invoices are not lost in various fields; Select the appropriate invoice delivery method, send it by express mail or other safe mail methods, and follow up in time to ensure the safety of invoices during delivery.

Legal basis:

"People's Republic of China (PRC) invoice management measures" thirty-second.

When the tax authorities need to collect the issued invoices for inspection, they shall issue invoices to the units and individuals under inspection for ticket exchange. The invoice exchange voucher has the same effect as the invoice for transfer-out inspection. Units and individuals that have been transferred out to check invoices shall not refuse to accept them.

When the tax authorities need to transfer blank invoices for inspection, they shall issue receipts; If there is no problem after investigation, it shall be returned in time.

Article 34

When the tax authorities need to check the filling of the invoice stub and the invoice stub in the invoice inspection, they can issue an invoice to the unit holding the invoice or the invoice stub to fill in the check card, and the relevant unit shall truthfully fill in and report it on schedule.