The customer has lost the special VAT invoice issued by our company. What tax payment certificate does our company need to provide?

If a special VAT invoice is lost, it is necessary to provide a copy of the tax payment certificate and tax declaration certificate issued by the general taxpayer of the lost VAT. After being audited by the competent tax authorities of the purchasing unit, it will be used as a legal voucher for the deduction of input tax of value-added tax, and the input tax will be deducted.

According to the relevant provisions of the Measures for Handling Lost and Stolen Special VAT Invoices. If the general taxpayer loses the special VAT invoice issued by the anti-counterfeiting and tax control system, and the invoice has passed the authentication of the anti-counterfeiting and tax control authentication system before it is lost, the purchasing unit can use the stub of the lost invoice issued by the sales unit and the copy of the tax declaration form of the lost special VAT invoice issued by the local competent tax authority of the seller, which can be used as the legal certificate for VAT input tax deduction after being audited by the competent tax authority of the purchasing unit.

If the general taxpayer loses the special VAT invoice issued by the anti-counterfeiting tax control system and fails to pass the authentication of the anti-counterfeiting tax control authentication system before the invoice is lost, the purchasing unit shall send the lost invoice stub issued by the selling unit to the competent tax authorities for authentication. After the certification is passed, the input tax can be deducted by the copy of the invoice and the copy of the tax declaration form of the special VAT invoice issued by the local competent tax authority of the sales unit, which is examined and approved by the competent tax authority of the purchasing unit.

Extended data:

"Provisions on the Use of Special Invoices for Value-added Tax" Article 28 If the general taxpayer loses the invoice and deduction of the issued special invoice, and it has been proved to be consistent before the loss, the buyer shall show the copy of the corresponding special invoice bookkeeping copy provided by the seller and the tax declaration certificate of the lost special invoice issued by the local competent tax authorities of the seller;

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.

The general taxpayer loses the special invoice deduction form that has been issued. If it has been certified before reporting the loss, a copy of the invoice of the special invoice can be provided for future reference; If it is not certified before it is lost, it may be certified by the competent tax authorities with a special invoice, and a copy of the special invoice shall be kept for future reference. The general taxpayer loses the invoice copy that has issued the special invoice, and the special invoice deduction copy can be used as an accounting voucher, and the special invoice deduction copy can be kept for future reference.

Baidu Encyclopedia-How to Deal with Lost and Stolen Special VAT Invoice