The specific reasons are as follows:

Taxpayers lose the ordinary invoices that have been issued, which are mostly caused by poor custody and cannot be reissued.

(1) If the invoice is lost, it shall be reported in writing to the competent tax authorities on the same day or the next day (holidays postponed), and a public announcement shall be issued in newspapers and other media designated by the competent tax authorities to declare it invalid. Taxpayers who lose their invoices must publish the invoices in newspapers with national newspaper numbers.

(2) If the drawer loses the invoice, it shall issue a new invoice and submit it to the other party for entry. When issuing a new invoice, you should fill in the customer name, invoice type code and number, amount and billing unit of the lost invoice in the remarks column. The billing party shall attach other copies of the lost invoice as legal accounting vouchers when bookkeeping.

(3) If the party who obtained the invoice loses the invoice copy, it shall obtain the certificate of the official seal of the original issuing unit, and indicate the original invoice number, amount and content. After being audited by the person in charge of the handling unit, it can be used as the original voucher.

(4) If a taxpayer loses an invoice issued by a tax authority or an invoice bookkeeping copy, he may apply to the tax authority that issued the invoice for a written certificate, or ask the tax authority that issued the invoice to provide a copy of the lost invoice stub copy, which can be recorded as a legal certificate after being audited by the competent tax authority.

(5) If the stub copy or bookkeeping copy is lost, a copy of the invoice copy shall be obtained. The copy of the invoice shall be marked as "This copy is provided by our company and is consistent with the original" by the unit that provided the original, and can only be used as the original voucher after being stamped with the official seal.

(6) If a taxpayer loses all copies of an ordinary invoice, it shall be regarded as a blank ordinary invoice.