The loss of special VAT invoices is a common phenomenon in the business process of general VAT taxpayers.
After the special VAT invoice is lost, the responsibility for the lost invoice should be made clear. If it is the seller's responsibility, the tax authorities should accept the punishment of not keeping the invoices according to the regulations. If it is the buyer's responsibility, it is necessary to ask the other party to issue a description of the lost invoice or a punishment certificate from the competent tax authority for failing to keep the invoice according to the regulations;
If the special VAT invoice is lost, it shall be handled according to the following circumstances:
The buyer lost the special VAT invoice.
1. If it is proved to be consistent before the loss, the buyer can use the copy of the corresponding special invoice bookkeeping joint provided by the seller and the tax declaration certificate of the lost special VAT invoice issued by the local competent tax authority of the seller as the VAT input tax deduction voucher after approval by the competent tax authority of the buyer.
2. If it is not authenticated before it is lost, the buyer shall authenticate it with a copy of the corresponding special invoice provided by the seller. A certified copy of the special invoice bookkeeping joint issued by the local competent tax authorities of the seller and a copy of the tax declaration form for the lost special VAT invoice can be used as the VAT input tax deduction certificate after the approval of the competent tax authorities of the buyer.
2. The seller lost the special VAT invoice.
1. If the blank unopened special VAT invoice is found to be lost, first report the loss to the local competent tax authorities and public security organs of the seller according to the prescribed procedures and accept tax punishment; Secondly, the competent tax agent collects the "loss reporting fee" and uniformly issues (sends) the taxpayer's name, invoice number, track number, stamp or not. The lost special invoices shall be published in China Tax News and other tax newspapers and periodicals.
2.) If the seller loses the invoice copy and deduction copy of the issued special invoice, it shall apply to the competent tax authorities for issuing a tax declaration certificate of the lost special VAT invoice after tax declaration, and submit the certificate and a copy of the lost invoice bookkeeping copy to the buyer for deduction.
3. If the seller loses the deduction copy of the issued special invoice and one copy of the invoice copy (the two copies are not all lost), the buyer can use the missing copy to the competent tax authority for certification and bookkeeping, and the copy can be kept for future reference.