Legal analysis: it cannot be reimbursed, and the copy of the invoice cannot be used as a legal reimbursement voucher (this is stipulated by the financial system and tax law). You need the other party to give you a bookkeeping book or stub, and affix a special financial seal. At the same time, the certificate of the official seal of the original issuing unit shall be obtained, and the number, amount and content of the original invoice shall be indicated. After the approval of the person in charge of the handling unit, it can be reimbursed with the original documents.

Legal basis: Article 28 of the Provisions on the Use of Special VAT Invoices in People's Republic of China (PRC). If the general taxpayer loses the invoice copy and deduction copy of the special invoice that has been issued, and it is proved that they are consistent before the loss, the buyer can use the copy of the corresponding special invoice bookkeeping copy provided by the seller and the tax declaration certificate of the lost special invoice issued by the local competent tax authority of the seller, which can be used as the VAT input tax deduction certificate after being audited by the competent tax authority of the buyer. If it is not certified before loss, the buyer shall submit the copy of the corresponding special invoice bookkeeping copy provided by the seller to the competent tax authority for certification. Certified copies of the Special Invoice Bookkeeping Joint issued by the local competent tax authorities of the seller and the Tax Declaration Form for Lost Special VAT Invoice can be used as VAT input tax deduction vouchers after being examined and approved by the competent tax authorities of the buyer.