Journalism

Must see - how to deal with lost invoice?

2021-07-19
Q1: is it necessary to publish the special ticket?How to deal with the loss of some special tickets?

1. In case of loss of invoice, a written report shall be made to the tax authority on the day when the loss is found, and the invoice loss report form shall be submitted without any need to be declared invalid.
2. If the taxpayer loses the invoice copy and deduction sheet of the special VAT invoice or the unified invoice of motor vehicle sales, the copy of the corresponding invoice bookkeeping sheet with the special seal of the seller's invoice can be used as the deduction voucher, refund voucher or bookkeeping voucher of VAT input tax.
If a taxpayer loses the deduction form of a special VAT invoice or a unified invoice for motor vehicle sales, the copy of the invoice sheet of the corresponding invoice can be used as the deduction voucher or tax refund voucher of the input tax of the value-added tax;
If a taxpayer loses the invoice sheet of the special VAT invoice or the unified invoice for motor vehicle sales, he / she may take the copy of the deduction copy of the corresponding invoice as the bookkeeping voucher.
How to deal with the loss of ordinary tickets?
In case of loss of invoice, a written report shall be submitted to the tax authority on the day when the loss is found, and the report form for reporting loss and damage of invoice shall be submitted, and it is no longer necessary to declare it invalid.
(1) When obtaining the certificate: obtain the certificate with the official seal of the original issuing unit, and indicate the number, amount and content of the original voucher, which can be used as the original voucher after being approved by the person in charge of the accounting department, the Accounting Director and the leader of the unit.
(2) When the certificate cannot be obtained: for example, train, ship, plane ticket, etc., the party concerned shall write out the detailed information, which shall be used as the original voucher after being approved by the person in charge of the accounting department, the accountant in charge and the leader of the unit.


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