Lost invoices should be dealt with according to the specific circumstances, can not be directly reopened.
1, VAT invoice loss should be based on the following five different situations have the corresponding processing methods.
1, general taxpayers lost invoices issued special invoices and credit union, this case of VAT invoices lost how to do. If the loss has been certified in line with the buyer with the seller to provide the corresponding special invoice accounting joint
copy and the competent tax authorities in the location of the seller issued the "lost VAT special invoices have been filed proof of the single", by the buyer's competent tax authorities to agree to the audit, can be used as a VAT input tax deduction voucher;
2, if the loss of the former non-certified, the situation of the What to do if the VAT invoice is lost. The buyer with the sales side to provide the corresponding special invoice account link copy to the competent tax authorities to certify that the certification is consistent with the special invoice account
Copy of the special invoice account link and the competent tax authorities in the location of the sales side of the loss of VAT special hair has been filed proof of the single by the competent tax authorities in charge of the purchaser agreed to be used as a value-added input tax deductible vouchers.
3, the general taxpayer lost has been issued special invoices credit union, this case of VAT invoice loss how to do. If the loss of the former has been certified in line with the use of special invoices can be a copy of the joint retained for inspection.
4, if not certified before the loss, you can use the invoice of special invoices to the competent authorities to certify the invoice of special invoices, the invoice of special invoices to keep a copy of the joint for inspection.
5, general taxpayers have lost the invoice link of the special invoice issued, this case of VAT invoice loss how to do. You can use the credit union of the special invoice as an account voucher, and keep a copy of the credit union of the special invoice for inspection.
The first thing you need to do is to go to the tax office to get and fill in the Invoice Loss/Destruction Report Form, and publish the loss statement in the newspaper, and apply for the competent tax office to issue the "Lost VAT Special Issue Tax Return Certificate".
The process of applying for the issuance of "lost special tax return certificate":
1, application. Taxpayers bring the above information to the tax service office to declare the collection post to apply for the issuance of lost special copy of the tax return certificate.
2, acceptance and examination. Taxation service hall declaration and collection post acceptance audit taxpayers submit information. Qualified, accepted for processing on the spot. Taxpayers submit incomplete paper information or fill in the content does not meet, a one-time notice to the taxpayer to make corrections or re-fill.
3, issued. Taxpayers to provide information to meet the conditions, the tax service hall declaration and collection post instantly issued a lost special has been copying the tax certificate.
Expanded Information
VAT special invoices are designed and printed under the supervision of the State Administration of Taxation, and are only limited to be purchased and used by general VAT taxpayers. They are important accounting certificates reflecting the economic activities of taxpayers, and also legal certificates of the tax obligations of the selling party and the input tax of the purchasing party, and are important and decisive legal special invoices for the VAT calculation and management. It is an important and decisive legal special invoice in the calculation and management of VAT.
The implementation of special invoice for VAT is a crucial step in the reform of VAT, which is different from ordinary invoice, not only has the function of commercial voucher, but also has the function of tax deduction because of the implementation of tax deduction with invoice, and the purchaser has to pay VAT to the seller. It has the role of tax payment certificate. More importantly, the VAT invoice links the various links between the initial production of a product and its final consumption, maintaining the integrity of the tax and reflecting the role of VAT.
1, when invoicing, the head of the invoice should be the same as the full name of the enterprise, and after July 1, 2017, VAT invoices must have a tax number, and invoices that do not comply with the regulations shall not be used as tax vouchers.
2, reimbursement should be timely, the invoice time try not to cross the year, otherwise it can not be deducted before tax.
3. When issuing VAT invoices, the content of the invoice should be issued truthfully in accordance with the actual sales, and shall not be filled in according to the requirements of the purchaser that are inconsistent with the actual transaction.
Baidu Encyclopedia: Custody of VAT Invoice