2. If the invoice and deduction of the special invoice have been lost, and the proof before the loss is consistent, the professional department manager is responsible for coordinating and contacting the seller, obtaining the copy of the corresponding special invoice bookkeeping joint issued by the competent tax authority of the seller (with the special seal for the special invoice affixed) and the tax declaration certificate of the lost VAT special invoice or the tax declaration certificate of the lost cargo transportation special invoice (hereinafter referred to as the certificate), and passing it to the invoice management personnel as VAT in time. Copies of special invoices and vouchers should be kept for future reference and managed according to the filing requirements of tax deduction vouchers.
The invoice and deduction stamp of the special invoice have been lost, and if they were not certified before being lost, the professional department manager shall be responsible for coordinating and contacting the seller, obtaining the corresponding copy of the special invoice bookkeeping stamp (stamped with the special seal for the special invoice) and the certificate issued by the local competent tax authorities of the seller, and passing it to the invoice management personnel in time. Invoice management personnel shall be subject to the copy of the corresponding special invoice bookkeeping copy provided by the seller. If the authentication is consistent, a copy of the special invoice bookkeeping copy and a certificate issued by the local competent tax authority of the seller may be presented.
3. The company loses the special invoice deduction form that has been issued. If it has been certified before reporting the loss, you can use the copy of the invoice of the special invoice for future reference; If it is not authenticated before it is lost, it can be authenticated with the invoice of the special invoice, and the copy of the invoice of the special invoice can be kept for future reference.
4. If the company loses the invoice copy that has issued the special invoice, it can use the special invoice deduction copy as an accounting voucher and keep a special invoice deduction copy for future reference.
It will be easier if only one of the deduction or invoice copies of the special VAT invoice is lost. However, it is much more complicated to deal with if the deduction and invoice are lost at the same time. After all, special VAT invoices are different from ordinary invoices, and they can be reissued after being lost, so they must be properly kept.