If the invoice is lost, it is generally not necessary to reissue it. That is, the lost person shall report to the tax authorities in writing on the day when the loss is found, and declare it invalid in the newspaper. Then, according to the opinions of issuing a ticket or administrative punishment, make a copy and submit it.

Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) Article 2 Invoices with a uniform national style shall be determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

Uniform invoices within provinces, autonomous regions and municipalities directly under the central government shall be determined by the tax bureaus of provinces, autonomous regions and municipalities directly under the central government (hereinafter referred to as provincial tax bureaus).

Article 31

Units and individuals that use invoices shall properly keep invoices. If the invoice is lost, it shall be reported to the tax authorities in writing on the day of discovery.

Article 27

After the invoice is issued, if it is necessary to issue a red-ink invoice for sales return, the original invoice must be recovered and marked as "invalid" or a valid certificate from the other party must be obtained.

After issuing the invoice, in case of sales discount, the original invoice must be recovered and marked as "invalid", and a new sales invoice or a red-ink invoice will be issued after obtaining the valid voucher of the other party.

How to deal with the loss of blank invoices? Is there a fine?

According to the relevant regulations, taxpayers who lose blank invoices, whether they are special VAT invoices or ordinary VAT invoices, should first report to the local tax authorities on the same day or as soon as possible, then publish a notice of invalidation through the corresponding media (newspapers and periodicals formulated by the competent tax authorities), then fill in the Registration Form of Lost and Stolen Invoices, and finally apply to the national tax authorities for the relevant procedures of returning or invalidating electronic invoices with ic cards.

Lost invoices will be fined. Due to different tax regulations, the specific fines will be different.

According to the relevant provisions of Article 36 of the Measures for the Administration of Invoices, the tax authorities will order taxpayers to correct invoices within a time limit and impose a fine of less than 1 10,000 yuan.

How to reissue the lost invoice?