What if the blank invoice is lost?
1. According to the detailed rules for the implementation of the Measures for the Administration of Invoices, once a taxpayer loses a blank special invoice, it shall report it in writing to the tax authorities on the day when it finds the missing invoice, and it shall be declared invalid in the newspaper.
Therefore, after the invoice loses the blank VAT special invoice, it must be reported to the local competent tax authorities in accordance with the prescribed procedures. Taxpayers should report the name of the taxpayer who lost the special invoice, the number of copies of the invoice, the number of words and tracks, etc., declare it invalid, then fill out the Registration Form for Lost and Stolen Invoice and submit it to the local competent tax authorities, and go to the competent tax authorities to return the electronic number of the invoice or go through the formalities of invalidation with the golden tax plate or tax control plate.
For taxpayers who have lost special VAT invoices, according to the invoice management measures, the tax authorities shall order them to make corrections and may impose a fine of less than 1 10,000 yuan; If the circumstances are serious, a fine of not less than 10,000 yuan but not more than 30,000 yuan may be imposed.
Second, taxpayers who lose ordinary VAT invoices must report to the local competent tax authorities in accordance with the regulations, and publish a "loss statement" in the newspapers and periodicals of prefecture-level cities, and then fill in the Registration Form for Lost and Stolen Invoices, and go to the competent tax authorities to return the electronic number of invoices or go through the formalities of invalidation with the golden tax plate or tax control plate.
The tax authorities shall, according to the invoice management measures, order taxpayers with blank ordinary invoices in cities to make corrections, and may impose a fine of less than 1 10,000 yuan; If the circumstances are serious, a fine of not less than 10,000 yuan but not more than 30,000 yuan may be imposed.
How to void blank invoices?
Blank invoice voiding step
1. If the invoice in the billing system has been voided, but the paper invoice has not, just mark the word "voided" in each copy of the paper invoice;
2. If the paper invoice has been voided, but not voided in the invoicing system, you can enter the invoicing system, select the invoice in Invoice Management-Invoiced, and void it. ;
Third, the paper invoice is empty. In the invoicing system, the invoice has not been voided, and it does not need to be voided. You can directly select the invoice in the invoice query and reprint it. When printing, you must align the invoice number, or you will need another voided invoice.
The accuracy of the company's name verification is improved by 3 times.