1. The ordinary invoice is lost and can be reissued. You can ask the issuing company to make a copy of the original. The drawer reports the loss to the tax bureau, and the tax authorities can reissue it after verification.

2. If the ordinary VAT invoice is lost and the buyer obtains the anti-counterfeiting and tax-controlled VAT invoice issued by the seller, the seller shall apply to the competent tax authority and issue a copy of the tax declaration certificate to the competent tax authority of the seller, and the seller shall hand over the copy of the tax declaration certificate and the invoice to the buyer for invoice authentication and input tax deduction.

Provisions on the use of special VAT invoices

Article 28

If the general taxpayer loses the invoice copy and deduction copy of the special invoice that has been issued, and has been certified before the loss, the buyer shall show the copy of the corresponding special invoice bookkeeping copy provided by the seller and the tax declaration certificate of the lost special VAT invoice issued by the local competent tax authority. If it is not certified before the loss, the buyer shall present a copy of the corresponding special invoice bookkeeping copy provided by the seller to the competent tax authorities for certification. If the authentication is consistent, a copy of the special invoice bookkeeping copy issued by the local competent tax authority of the seller and a copy of the tax declaration form for the lost special VAT invoice can be used as the VAT input tax deduction certificate after being approved by the competent tax authority of the buyer.

The general taxpayer loses the special invoice deduction form that has been issued. If it has been certified before reporting the loss, a copy of the invoice of the special invoice can be provided for future reference; If it is not certified before it is lost, it may be certified by the competent tax authorities with a special invoice, and a copy of the special invoice shall be kept for future reference.

The general taxpayer loses the invoice copy that has issued the special invoice, and the special invoice deduction copy can be used as an accounting voucher, and the special invoice deduction copy can be kept for future reference.