A Lost/Missing Receipt Declaration is a document that is used to certify the absence of a receipt for an expense that is already incurred. It is used when an individual or business is unable to provide a physical receipt or other proof of the expense due to the receipt being lost or missing. There are two main types of Lost/Missing Receipt Declaration: an Internal Declaration, which is used within a business, and an External Declaration, which is used when dealing with a third party such as a supplier or vendor. A Lost/Missing Receipt Declaration typically includes details such as the date of the expense, the value of the expense, the purpose of the expense, and a signed statement from the individual or business confirming that the receipt cannot be provided due to it being lost or missing. The declaration must be signed by a responsible party and dated in order to be valid.