What should I do if I want to reimburse the original invoice?

Reimbursement can be made on the basis of the Tax Payment Certificate of Special VAT Invoice issued by the competent tax authorities.

According to Article 28 of the Provisions on the Use of Special VAT Invoices, if a general taxpayer loses the invoice and deduction of a special invoice that has been issued, and it is proved that the invoice and deduction are consistent before the loss, the buyer can use the copy of the corresponding special invoice bookkeeping copy provided by the seller and the copy of the tax declaration certificate of the lost special VAT invoice issued by the local competent tax authorities of the seller as the deduction certificate of the VAT input tax after being examined and approved by the competent tax authorities of the buyer.

If it is not certified before loss, the buyer shall submit the copy of the corresponding special invoice bookkeeping copy provided by the seller to the competent tax authority for certification. Certified copies of the Special Invoice Bookkeeping Joint issued by the local competent tax authorities of the seller and the Tax Declaration Form for Lost Special VAT Invoice can be used as VAT input tax deduction vouchers after being examined and approved by the competent tax authorities of the buyer.

Extended data:

The relevant requirements for special VAT invoices are as follows:

1. Special invoices are composed of basic invoices or basic invoices plus other invoices. Basic linkage and triple linkage: invoice linkage, deduction linkage and bookkeeping linkage. The invoice is used as the bookkeeping voucher for the buyer to calculate the purchase cost and VAT input tax.

2, deduction, as a buyer, submitted to the competent tax authorities for certification and kept for future reference; The accounting voucher is used as the accounting voucher for the seller to calculate the sales income and VAT output tax. Other common purposes are determined by ordinary taxpayers.

3. Special invoices shall be subject to the management of maximum billing limit. The maximum invoicing limit refers to the upper limit that the total sales amount issued by a single special invoice cannot reach.

People's Republic of China (PRC) State Taxation Administration of The People's Republic of China-Provisions on the Use of Special VAT Invoice