After the invoice is lost, it can be reissued. If it is reissued, it should go to the tax bureau to report the loss and go through the relevant formalities. The corresponding processing flow is to report to the competent tax authorities in writing on the day of loss, and announce that it is invalid, and then get a copy of the invoice stub from the relevant unit, and then register with the competent tax authorities.

1. Can I make up the lost invoice?

If an ordinary invoice is lost, it can be replenished. Let the company issuing the invoice take a copy of the original, and let the drawer report the loss to the tax bureau. After the tax bureau handles it, it will generally issue a ticket or an administrative penalty opinion.

Loss of VAT ordinary invoice: If the buyer loses the anti-counterfeiting and tax-controlled VAT ordinary invoice issued by the seller, the seller shall apply to the competent tax authorities and issue the Copy of Tax Declaration Certificate to the competent tax authorities of the seller, and the seller shall hand over the copy of tax declaration certificate and invoice to the buyer for invoice authentication and deduction of input tax.

Second, what should I do if the invoice is lost?

If the amount of invoice to be reimbursed is large, you can find a copy of the corresponding issuing unit, original bill stub or bookkeeping copy, and affix the official seal of the issuing unit, so that you can also reimburse the invoice. The correct processing flow after the invoice is lost is:

Units and individuals that use invoices shall keep them properly and shall not lose them. If an invoice is lost, it shall be reported to the competent tax authorities in writing on the day when the invoice is lost, and it shall be declared invalid in newspapers, television and other media. After going through the above procedures, follow the following procedures.

The consumer who lost the invoice went to the sales unit to obtain a copy of the invoice stub (stamped with the special invoice seal or financial seal of the sales unit). Go to the competent tax authority where the seller is located, stamp it for confirmation and register it for the record. The sales unit shall reissue the sales invoice consistent with the original sales invoice stub.

3. Can I reopen the lost invoice?

If an invoice is lost, it can't be reopened, because it involves tax, so it can't be reissued. It should be reported to the local tax bureau the next day and publicly declared invalid. Remind you that there are two ways to deal with the loss of the invoice. The first way is to copy the stub, submit it to the tax bureau for confirmation and issue a tax deduction certificate, and then report it to the competent tax bureau of the company before re-issuing the invoice to the customer. The second type is that the ordinary invoice is lost, and the copy stub is attached and stamped to the customer's account.