In the daily work, there are many companies will lose the invoice, for this situation the general practice is to remedy first, after the remedy can be used normally. So in what way can be remedied? Today to answer for everyone.
First, to the invoicing party's local tax office to declare lost invoicesIf the invoicing party is lost from the local tax authorities, you can declare lost invoices to its local tax authorities. Because the lost invoice, not the local tax authorities lost, but has been lost or has been lost by others. So it requires our enterprises to do information registration in time, and then take the initiative to declare lost invoices, which can reduce a lot of unnecessary trouble. If after declaring the lost invoice information, found in the invoicing time or invoicing method has changed, to do timely information registration, and to report to the relevant departments.
Two, to the competent tax authorities in the area of the company declared lost invoicesAccording to the "Invoice Management Measures" Article 10, the enterprise lost a copy of the tax registration certificate, should be declared to the tax authorities. Enterprises should be within 15 days, the relevant materials will be reported to the competent tax authorities in the region. For some inconvenient declaration, you can also apply for a report to the competent tax authorities where the company is located, or you can apply for a report to the tax bureau where the enterprise is located. If the enterprise is really inconvenient to declare the lost invoice, then you also need to make up other procedures and then to the competent tax authorities to declare the lost invoice and make up for the new tax related procedures.
Third, to the unit of the tax authorities to declare lost invoicesAccording to the "People's Republic of China *** and the State Invoice Management Measures" Article 38, lost VAT invoices should be lost to the lost invoices to the tax authorities in the place of issuance of the declaration. If the VAT invoice is invalidated due to loss or theft, it can be applied to the tax authorities of the place of issuance of the ticket for replacement. The tax authorities will not process the invoices that are not issued according to the regulations.
four, to the competent tax authorities in the place of the invoicing party to apply for reissueIf you lost the invoice, but the competent tax authorities in your area did not accept, then you can also apply for reissue to the competent tax authorities in the place of the invoicing party. But this reissue still need to do the relevant procedures in advance. First of all, you need to submit to the competent tax authorities of the invoicing party to apply for information and a copy of their business license, and then put the relevant documents in your company office equipment or your company file bag. This whole process is completed.