Don't panic if you lose the invoice. Go online when the invoice is reported missing. Steps: On the day when the invoice is found missing, log in to the Electronic Taxation Bureau-I want to do tax-comprehensive information report-specific tax-related information report-invoice loss and damage report. Fill in the Invoice Loss and Damage Report truthfully and wait for system review.
What should I do if the invoice is lost?
If the invoice is lost, it shall be reported to the tax authorities in writing on the day when it is found, and the Invoice Loss/Damage Report Form shall be filled in.
The basic copies of special VAT invoices include 3 copies, accounting copy (kept by the seller as accounting voucher), invoice copy (delivered to the buyer as accounting voucher) and deduction copy (delivered to the buyer as tax deduction voucher). If a taxpayer loses the invoice copy, it can be accounted for with a copy of the deduction copy of the corresponding invoice, which can be used as an accounting voucher. If a taxpayer loses both the invoice and the deduction form of the special VAT invoice, it may use the copy of the bookkeeping form of the corresponding invoice stamped with the special seal of the seller's invoice as the deduction certificate of the VAT input tax deduction form and the bookkeeping form.
Legal basis:
Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC)
Article 31 Units and individuals that use invoices shall keep them properly. If the invoice is lost, it shall be reported to the tax authorities in writing on the day when it is found missing.
Article 35 of the Measures for the Administration of Invoices in People's Republic of China (PRC) violates the provisions of these Measures, and in any of the following circumstances, the tax authorities shall order it to make corrections and may impose a fine of 654.38+00,000 yuan; Illegal gains shall be confiscated:
(a) the invoice should be issued but not issued, or the invoice is not issued at one time according to the prescribed time limit, order and column, or the special invoice seal is not stamped;
(two) using the tax control device to issue invoices, and failing to submit the invoice data to the competent tax authorities on schedule;
(3) using non-tax-controlled electronic equipment to issue invoices, failing to report the software program description data used by non-tax-controlled electronic equipment to the competent tax authorities for the record, or failing to save and submit the invoice data in accordance with regulations;
(four) the use of invoices;
(5) Expanding the scope of use of invoices;
(6) Substituting other vouchers for invoices;
(7) Invoicing across specified areas;
(8) Failing to pay the cancellation invoices in accordance with the provisions;
(9) Failing to store and keep invoices in accordance with regulations.