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How to reissue the invoice if it is lost?

The replacement method of lost invoices: the units and individuals issuing invoices copy the stubs and then stamp them; Give it to the customer for entry; Financial personnel should establish an invoice register to register the number and number of purchase invoices, the number, date, customer, amount and payee of invoices; Customer signature confirmation. The issued invoice stub and invoice register are kept for 5 years, and the units and individuals that issue invoices are required to reissue them.

legal ground

"People's Republic of China (PRC) invoice management measures" twenty-ninth.

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.