For different invoices lost processing methods:
1, lost blank invoices
lost blank invoices, should be found lost on the day of the written report to the tax authorities, and in the jurisdiction of the local newspapers and magazines published a declaration of nullity. Then fill in the Report Form of Lost and Destroyed Invoice, and go to the competent state tax authorities with tax-control equipment or go through the procedures of returning or scrapping the electronic invoice by yourself;
2. Loss of "issued VAT invoice"
"General taxpayers who lose the invoice coupon and credit coupon of the issued special invoice, if they lose the previous special invoice, they should report in writing to the tax authorities on the day of finding the loss, and publish the declaration of scrap in the local newspapers and magazines under their jurisdiction. If the invoice and credit union of the general taxpayer lost the issued special invoice and the credit union have been certified before the loss, the buyer can use the copy of the bookkeeping union of the corresponding special invoice provided by the seller and the "Certificate of Lost VAT Special Invoices for Tax Returns" or "Certificate of Lost VAT Special Invoices for Goods Transportation for Tax Returns" issued by the competent tax authority of the seller as the offsetting vouchers of the VAT input tax amount; if the special invoice has not been certified before the loss, the buyer will be entitled to use the "copy of the bookkeeping union of the corresponding special invoice" and "certificate of lost VAT special invoice for tax returns" issued by the competent tax authority of the seller. If the special invoice is not certified before loss, the purchaser shall certify the copy of the corresponding special invoice account link, and if the certification is in line, the copy of the special invoice account link and the Certificate issued by the competent tax authority of the seller can be used as the deduction vouchers of VAT input amount. The copy of the special invoice and the Certification Sheet shall be kept for reference.
Legal basis: Article 23 of Administrative Measures for the Use of Medical Fee Bills
Medical institutions obtaining outpatient medical revenues and inpatient medical revenues shall issue medical fee bills to the payer and affix the unit's financial seal or special seal for fees. If the medical institution does not issue medical fee bills, the payer has the right to refuse to pay the money.