Units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for 5 years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities. If it is reported to the tax authorities for inspection, but the tax authorities have not inspected it, it shall be kept indefinitely. The tax authorities have the right to check the printing, purchase, issuance, acquisition, storage and cancellation of invoices in invoice management.

What are the general rules for invoice storage?

(1) Units and individuals shall establish a registration system for the use of invoices, set up an invoice register, and regularly report the use of invoices to the competent tax authorities.

(2) Units and individuals shall go through the formalities of alteration and cancellation of invoices and invoice purchase books at the same time of alteration or cancellation of tax registration.

(3) Units and individuals that use invoices shall keep them properly and shall not lose them. If the invoice is lost, it shall be reported to the competent tax authorities in writing on the day of loss, and publicly declared invalid in newspapers, television and other media, and the tax authorities shall punish it.

(four) the units and individuals that issue invoices shall store and keep the invoices in accordance with the provisions of the state tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for five years. After the expiration of the preservation period, it shall be reported to the competent tax authorities for inspection and destruction.

Invoice loss penalty

According to the provisions of the invoice management measures:

(a) carrying, mailing or transporting blank invoices across the prescribed use area, as well as carrying, mailing or transporting blank invoices into or out of the country, shall be ordered by the tax authorities to make corrections and may be fined 6,543,800 yuan; If the circumstances are serious, a fine of 6,543,800 yuan and 30,000 yuan shall be imposed; Illegal gains shall be confiscated.

(2) If the invoice is lost or damaged without authorization, the tax authorities shall order it to make corrections and may impose a fine of 6,543,800 yuan; Illegal gains shall be confiscated.

The tax authorities shall punish acts that violate the laws and regulations on invoice management, and shall notify the parties concerned in writing of the decision on administrative punishment; Cases that violate the laws and regulations on invoice management should be put on file for investigation.

Legal basis:

"Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC)" Article 29 The invoice issuing unit shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. The stub copies of invoices that have been issued shall be kept for 5 years, and shall be destroyed after the expiration of the preservation period and reported to the tax authorities for inspection.