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What should I do if I can’t receive VAT invoices due to the lockdown?

You can apply for a replacement ticket from the merchant.

If no invoice is received, that is, no legal pre-tax deductible voucher is received, when calculating the taxable income of corporate income tax, the cost amount of this part of the inventory carried forward cannot be included in the profit. For deductions, profits must be added back to calculate the company's taxable income. Units and individuals that have not applied for a business license or tax registration have business operations, units and individuals that have applied for tax registration have business operations beyond the business scope and obtain business tax taxable income, and have invoices collected by the tax authorities in accordance with the law or stopped selling invoices. When obtaining business tax taxable income, you can apply to the local tax authority for invoice issuance.