The copy of VAT invoice can't pass the tax bureau certification. If the input invoice is really lost, the seller can go to the tax bureau to issue a certificate of invoice loss, and then take the certificate of loss and a copy of the invoice to the tax bureau for certification.

Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.