Core Viewpoint - The article emphasizes the importance of timely reporting to tax authorities in case of lost invoices to avoid penalties and protect corporate credit [2][3]. Policy Regulations - According to the "Implementation Rules of the Invoice Management Measures of the People's Republic of China," units and individuals using invoices must properly safeguard them. In case of loss, a written report must be submitted to the tax authority on the day the loss is discovered [2]. Consequences of Delayed Reporting - Failing to report lost invoices promptly can lead to fines and damage to the company's credit. Conversely, timely reporting can mitigate losses, as tax authorities will guide the process of declaring the invoices void [3].