If the employee loses the invoice, he should compensate all the losses. If there is an agreement, pay in full according to the agreed insurance amount. If there is no agreement, refer to the relevant provisions on compensation for loss of express mail. Generally, it is calculated according to the market price of the place where the goods arrive at the time of delivery or delivery. Units and individuals that issue invoices shall, at the same time as handling the alteration or cancellation of tax registration, handle the alteration and cancellation procedures of invoices and invoice purchase books.

Units and individuals applying for receiving and purchasing invoices shall apply for a ticket purchase certificate, provide the identity certificate of the agent, tax registration certificate or other relevant certificates, as well as the impression of the financial seal or special seal for invoices, and issue an invoice receiving and purchasing book after being audited by the competent tax authorities. Units and individuals receiving and purchasing invoices shall receive and purchase invoices from the competent tax authorities in accordance with the types, quantities and ways of purchasing tickets approved in the invoice receiving and purchasing book.

Units and individuals that need to use invoices temporarily may apply directly to the tax authorities. Units or individuals temporarily engaged in business activities outside the administrative area of this province, autonomous region or municipality directly under the Central Government shall, on the strength of the certificate of the local tax authorities, apply to the tax authorities of the place of business for receiving and purchasing the invoices of the place of business.

Legal basis: Article 29 of the Measures for the Administration of Invoices in People's Republic of China (PRC).

Units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for 5 years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.