According to the Notice of State Taxation Administration of The People's Republic of China on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006] 156):
Article 14 After the general taxpayer obtains the special invoice, the sales are returned, the invoice is wrong, etc. , but does not meet the void conditions, or part of the sales is returned, resulting in sales discount, and the buyer shall fill out the Application Form for Issuing Special VAT Invoice to the competent tax authorities in red letters.
The blue special invoice corresponding to the application form shall be certified by the tax authorities. If the certification result is "certified" and the VAT input tax has been deducted, the general taxpayer will not fill in the corresponding special invoice information in blue when filling out the application form. If the certification result is "the taxpayer identification number is not certified" or "the special invoice code and number are not certified", the general taxpayer should fill in the corresponding blue special invoice when filling out the application form.
Notice of State Taxation Administration of The People's Republic of China on Issues Related to Adjusting the Deduction Period of VAT Deduction Vouchers (No.617 [2009] of the State Administration of Taxation) decided:
General VAT taxpayers who have obtained special VAT invoices issued after 20 1 011should go to the tax authorities for certification within 180 days from the date of issuance, and report the deduction of input tax to the competent tax authorities within the reporting period of the next month after certification.