It has a certain impact. The IRS will compare the invoice certification information with big data and screen out a type of abnormal situation, that is, the other party issued a special value-added tax invoice to your company, but your company did not perform invoice certification deduction. The tax bureau has questions about this situation. Yes, the payee (you) will be required to issue a description of the situation and give an explanation. Our competent tax authorities have inspections in this area, which may vary from place to place.

There is another question here. After you returned the invoice, did the other party not issue it to you again? If the other party re-issues an invoice to you without charging the wrong invoice, the other party will actually bear the tax loss.

Or, if no invoice is issued to you, how do you settle the account?