According to tax laws and regulations, enterprises need to provide true and accurate invoices for related expenses when reimbursing expenses. However, sometimes invoices are lost for various reasons. At this time, enterprises can take the following measures: First, apply for reimbursement and make up invoices. After the invoice is lost, the enterprise can first submit an application for reimbursement to explain the loss of the invoice. On this basis, enterprises can apply to the corresponding institutions for issuing supplementary invoices. Re-issued invoices can be used as an effective basis for reimbursement, ensuring that enterprises can reimburse legally. Second, provide other supporting materials. If the invoice cannot be reissued, the enterprise can also provide relevant supporting materials by other means, such as contracts, payment vouchers, receipts, emails, etc. To prove the authenticity and legality of the expenses. On this basis, enterprises can apply for reimbursement of related expenses. Generally speaking, enterprises need to take measures to ensure the legality of reimbursement. Although invoices are the main basis for reimbursement, other supporting materials can also be used as an effective basis for reimbursement under certain circumstances.
What if other certification materials submitted by the enterprise cannot prove the authenticity of the expenses? If other certification materials submitted by the enterprise cannot prove the authenticity of the expenses, the reimbursement of this part of the expenses can be considered invalid. Enterprises need to adopt other legal and compliant methods for expense management and accounting.
Invoice is the main basis for reimbursement, but under certain circumstances, enterprises can prove the authenticity and legality of expenses through other supporting materials. If other supporting materials cannot prove the authenticity of the expenses, the enterprise shall adopt other legal and compliant ways to manage and calculate the expenses.
Legal basis:
Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) Article 31 Units and individuals that use invoices shall properly keep dusty and stuffy tickets. When the invoice is lost, it shall be reported to the tax authorities in writing on the day of discovery, and it shall be declared invalid in the newspaper.