Article 31 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China and the "Report on Loss and Damage of Invoices" of the National Service Code stipulate that units and individuals using invoices shall properly keep invoices.
When an invoice is lost, it shall be reported to the tax authorities in writing on the day when the loss is found, and the Invoice Loss Report Form 1 copy shall be submitted. If the invoices are lost or damaged, and the number of invoices is too large to be fully reflected in the report form, the List of Invoices for Loss Reporting and Damage shall also be provided 1 copy.
Extended information China's invoice management measures have such provisions for the loss of blank invoices: when an invoice is lost, it should be reported to the tax authorities in writing on the day when it is found missing, and it should be declared invalid in the newspapers of prefecture-level cities within its jurisdiction; In addition, it is necessary to fill in the Report Form of Invoice Loss and Damage, and go to the national tax authorities with tax control equipment or go through the formalities of electronic invoice return or invalidation by yourself.
Similarly, if the drawer loses the general VAT invoice, it should not only report it to the tax authorities, but also publish a statement of loss in newspapers and periodicals. If the buyer loses the general VAT invoice, it needs to go to the original company to issue a certificate. With the lost invoice number, amount and content, it can be used as the original voucher for bookkeeping with the approval of the billing unit.
State Taxation Administration of The People's Republic of China-Decision on Amending the Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China