If the invoice is lost, it needs to be reissued in time. In the case description, the basic situation of the transaction, the use and loss of invoices and the subsequent procedures and measures should be clearly stated to avoid affecting the accounting and tax declaration of the enterprise.

In the daily operation of enterprises, invoices may be lost, and enterprises should take timely measures to make up for them. When writing a fact sheet, it can be elaborated from the following aspects: 1. The basic information of the transaction, including the name, amount, time and other detailed information of the transaction object, goods or services. The second is about the use and loss of invoices, including whether invoices are issued according to regulations, the quantity, time, place, reasons and evidence of lost invoices. Third, the measures and procedures that the enterprise has taken to make up the invoice, including contacting the transaction object, the procedures and steps of making up the invoice, and the time arrangement. The fourth is to avoid the recurrence of similar situations, which can be explained from the aspects of management system, internal audit and monitoring. In the case description, the enterprise should objectively describe the facts, handle related matters legally and in compliance, and avoid adverse effects on enterprise accounting and tax returns. In addition, the statement should be filed according to relevant requirements for subsequent verification and audit.

What if the invoice is lost and cannot be reissued? If the invoice cannot be reissued after it is lost, the enterprise can prove the authenticity and legality of the transaction by other means, such as providing relevant supporting documents such as contracts, payment vouchers, receipts and emails, so as to ensure the legality of enterprise accounting and tax returns.

The loss of invoices is one aspect of business risks. Enterprises should take timely measures to make up for it, objectively describe the facts in case descriptions, and handle related matters legally and in compliance to avoid adverse effects on enterprise accounting and tax returns. If the invoice cannot be reissued, other relevant supporting documents can be provided to ensure the legitimacy of the enterprise.

Legal basis:

"Measures for the Administration of Invoices in People's Republic of China (PRC)" Article 27 Units and individuals that issue invoices 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 Dunhuang Municipal Taxation Bureau.