If the invoice is issued in the current month, the buyer should go to the competent state taxation bureau to cancel the certification, and then return all invoices and deduction copies to the seller. The seller can void the returned invoice, deduction copy and the seller's bookkeeping copy together with the billing information in the billing system, and then the seller will re-issue the correct invoice to the enterprise.

If it is the next month of invoicing, only the invoice copy and deduction copy can be returned to the seller, and the buyer will issue a negative invoice to offset his income, and then the seller will issue a correct invoice to the enterprise.

What should I do if the extended information VAT invoice is lost? First of all, I will go to the tax office to collect and fill in the invoice loss/damage report form, publish a loss statement in the newspaper, and apply to the competent tax bureau for a special tax declaration certificate for lost VAT.

Application and distribution process of "lost special tax stamps":

(1) application. Taxpayers bring the above information to the tax service office to declare and collect it, and apply for issuing the certificate of lost special copy tax return.

(2) being audited. The tax service department declares the post collection, accepts and reviews the materials submitted by taxpayers. Those who meet the conditions will be admitted on the spot. If the paper materials submitted by the taxpayer are incomplete or the contents are inconsistent, the taxpayer shall be informed to make corrections or re-fill them at one time.

(3) issuance. If the information provided by the taxpayer meets the requirements, the tax service office will immediately issue a certificate of lost special copy tax return when reporting for duty.

Baidu encyclopedia-special invoice for value-added tax