The special VAT invoice issued by the seller is missing. If it is issued in the current month, it can be invalidated in that month.

From 20 1 9165438+10/0/day, taxpayers who have lost their special VAT invoices are not required to issue a tax return for the lost special VAT invoices. If the seller's taxpayer has uploaded the invoice details, the buyer's taxpayer can directly query the deduction or scan the authentication with the copy of the special invoice bookkeeping. The seller does not need to apply for a certificate from the competent tax authorities.