If it is really overdue, there is no way to deduct it, but it can be credited to the financial account (which is conducive to corporate income tax). Please make a copy of the back copy of the invoice, affix the special invoice seal and send it to your company for entry.

If it has not expired, you still want to deduct it. Only the drawer can report the loss of the invoice. First of all, it needs to report the loss in China tax, and then take the newspaper clippings to the tax bureau for a copy/tax return certificate. With this certificate and a copy of the invoice below, you can normally offset/refund the tax.

Approximate cost: 400 yuan+minimum fine/average 200 yuan = around 600 yuan.