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According to the "State Administration of Taxation on the loss of value-added tax invoices for approval" (Guo Shui Han [2008] No. 607) provides that: "the purchaser in charge of the tax authorities found out of control out of control invoices should be transferred to the inspection department in accordance with the provisions of the Association. If the taxpayer has declared and paid the tax, it may be issued by the competent tax authority of the seller and return it to the competent tax authority of the purchaser through the C & amp; A system. The out - of - control invoice can be used as the certificate of the deductible value of VAT. Notice of the State Administration of Taxation on Relevant Issues Concerning the Invoicing and Loss of Special VAT Invoices (State Administration of Taxation No. 50 of 2016) VAT invoices are stolen and lost when they must be unified Published on the "lost statement" provisions. That is: the invoice is stolen, the loss of the situation, the use of invoices units and individuals should be found in the stolen, lost the day in writing to report the tax authorities, and report a statement void. According to Article 29 of the Circular of the State Administration of Taxation on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006] No. 156), Article 29 stipulates: "If the special invoice deductible link can not be certified, you can use the special invoice invoice To the competent tax authorities to certify the copy of the special invoice invoice. Credit class C and above VAT , You can log on the province of value-added tax invoice selection confirmation platform, query, select, confirm the declaration for the deduction or export Of the VAT invoice information, not query the corresponding invoice information, can be scanned for certification. Points before the loss has been certified and lost before the two cases are not certified. According to the "State Administration of Taxation on the simplified use of value-added tax invoices and the use of procedures related to the notice" (State Administration of Taxation Notice No. 19, 2014) provides: "general taxpayer lost invoices have issued special invoices and deduction, If it is certified before it is lost, the purchaser may provide the corresponding special invoice provided by the seller (Annex 1, 2, hereinafter collectively referred to as the "certificate") issued by the competent tax authorities in charge of the "duplicate VAT invoices" or "lost invoices for VAT invoices for goods transport" , As the VAT input tax deduction certificate; if lost before the certification, the buyer with the seller to provide the corresponding special invoice billing copy of the certification, certification can be matched with a special invoice copy and sales The tax certificate issued by the competent tax authority shall be the deductible certificate as the VAT input tax. Special copy of the invoice copy and "proof" retained for future reference. " (source: National tax, Q & A New Media Think Tank)