Because the electronic VAT ordinary invoice has the characteristics of reproducibility and irrecoverability, once it is issued, it cannot be invalidated.

After the issuance of the VAT electronic ordinary invoice, there will be billing errors, sales returns or sales concessions. , a red-ink electronic ordinary VAT invoice should be issued, and it is not necessary to return the electronic ordinary VAT invoice.

Article 12 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Administrative Measures for Issuing Special VAT Invoices by Tax Authorities (for Trial Implementation) (Guo Shui Fa [2004]153No.) stipulates that special invoices shall be handled in accordance with relevant regulations in case of filling errors, sales returns or sales discounts.

If the tax authorities fill in the wrong special invoices, they should be invalidated and reissued in the anti-counterfeiting tax-controlled invoicing system in time. Refunds after issuing special invoices shall be handled by the tax authorities in accordance with the relevant provisions on the invalidation of general VAT taxpayers or the issuance of negative special invoices.

If a new invoice needs to be issued, the tax authorities shall settle the new invoice tax and the original invoice tax at the same time, and refund more and make up less; For those who do not need to re-invoice, the tax paid by the VAT taxpayer shall be refunded or deducted from the normal tax declared in the next period in accordance with relevant regulations.

Therefore, if the invoice information is incorrect and cannot be modified, the taxpayer can apply for cancellation of the special ticket without paying more tax. You can apply for reopening after it is invalid.