My tax agent firm in the accounting tax declaration or tax planning is often asked by customers: our company issued a special VAT invoice inadvertently lost how to deal with? How does the buyer certify? Today I tax accountant office for you to do a detailed answer.

Q1: If the taxpayer also loses the invoice combination and deduction of the special VAT invoice or uniform invoice of motor vehicle sales, how can the buyer authenticate it?

A: According to the announcement of the State Administration of Taxation2020Annual regulation1Article 4. If the taxpayer loses the invoice combination and deduction copy of the issued special VAT invoice or uniform motor vehicle sales invoice at the same time, the copy of the corresponding invoice bookkeeping copy affixed with the special seal of the seller's invoice can be used as the deduction voucher, tax refund voucher or bookkeeping voucher of the VAT input tax.

Q2: If the purchaser loses the deduction statement of the special VAT invoice or uniform motor vehicle sales invoice, how to verify it?

A: The purchasing taxpayer can present the copy of the corresponding invoice as the VAT input tax deduction voucher or rebate voucher.

Q3: If the purchaser loses the copy of the special VAT invoice or uniform motor vehicle sales invoice issued, what will be used as the accounting document?

Answer: The purchasing taxpayer can present the copy of the corresponding invoice as the accounting voucher.

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