If the special invoice obtained by the buyer has been used to declare the deduction, the buyer can fill in and upload the information sheet (hereinafter referred to as the information sheet) for issuing special VAT invoices in red ink in the new VAT invoice management system (hereinafter referred to as the new system). When filling in the information form, the corresponding blue-ink special invoice information is not filled in, and the value-added tax amount listed in the information form should be temporarily transferred from the current input tax amount. After obtaining the red-ink special invoice issued by the seller, if the special invoice is not used to declare the deduction, and the invoice copy or deduction copy cannot be returned, the buyer should fill in the corresponding blue special invoice information when filling in the information form.

If the special invoice issued by the seller has not been delivered to the buyer, and the buyer has not used the invoice to declare the deduction and returned the invoice and deduction, the seller can fill in and upload the information form in the new system. When filling in the information form, the seller should fill in the corresponding blue special invoice information.

The competent tax authorities receive the information table uploaded by taxpayers through the network, and the system automatically checks it to generate an information table with the red-ink invoice information table number, and synchronizes the information to the taxpayer's system.

The seller shall issue a special red invoice, and the invoice information table shall be verified by the tax authorities and issued as a negative output in the new system.