If the ordinary VAT invoice can be cancelled after it is issued, it will be invalid in the current month. If the departure time has passed every other month, the reverse adjustment will be made by issuing a red-ink invoice.

Operation method of invalid pen and scarlet letter for ordinary tickets:

1. Void method: enter System → Invoice Management → Invoicing Management → Void Invoice → Select the invoice number to void → Click Void button → pop up void confirmation prompt box → OK → Void successfully;

2. Red-ink method: enter the system → invoice management → invoice issuance management → invoice filling → invoice number confirmation → enter the special invoice filling interface → click the negative button → fill in the corresponding positive invoice number and code → the corresponding positive invoice information pops up, and confirm → the system automatically generates negative invoices → print invoices.

Provisions on the Use of Special Invoices for Value-added Tax Article 13 In the month when a general taxpayer issues a special invoice, if the sales amount is returned or the invoice is issued incorrectly, it shall be treated as invalid. If an error is found during issuance, it can be invalidated immediately.

Invalid special invoices are treated as "invalid" in the anti-counterfeiting tax control system, and each copy of paper special invoices is marked with the word "invalid" and kept.

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 some sales returns or sales discounts occur, the buyer shall fill in the Application Form for Issuing Special VAT Invoice in Red Letter to the competent tax authorities.

The blue special invoice corresponding to the application form shall be certified by the tax authorities.

If the certification result is "qualified" and the VAT input tax has been deducted, the general taxpayer does not fill in the corresponding blue special invoice information when filling out the application form.

If the certification result is "the taxpayer identification number does not match the certification" or "the code and number of the special invoice do not match the certification", the general taxpayer should fill in the corresponding blue special invoice information when filling out the application form.