Invoices that are accidentally voided cannot be restored. Being voided means that it is voided and can only be reissued. Therefore, if you want to void the invoice, you must take back the original invoice and negotiate with the other party before voiding it. The voiding cannot be reversed back to normal. Invoices refer to business vouchers issued and collected by all units and individuals when purchasing and selling goods, providing or receiving services, and engaging in other business activities. They are the original basis for accounting and an important basis for law enforcement inspections by auditing agencies and tax authorities. Receipts are proof of receipt and payment. Invoices can only prove that the business has occurred, but cannot prove whether the money has been received or paid. The functions of invoices are as follows:

1. Invoices have the characteristics of legality, authenticity, uniformity, and timeliness, and are one of the most basic original accounting documents;

2. Invoices It is a carrier for recording the content of economic activities and an important tool for financial management;

3. Invoices are an important basis for tax authorities to control tax sources and collect taxes;

4. Invoices are a national It is an important means to supervise economic activities, maintain economic order, and protect the security of national property.

Legal Basis

Article 3 of the "Invoice Management Measures of the People's Republic of China" refers to the invoices used in the purchase and sale of goods, provision or acceptance of services, and other activities. Receipt and payment vouchers issued and collected during business activities. Article 29 Units and individuals that issue invoices shall store and keep the invoices in accordance with the regulations of the tax authorities and shall not destroy them without authorization. The invoice stubs and invoice registers that have been issued shall be kept for 5 years. After the storage period expires, it will be destroyed after inspection by the tax authorities. Article 23 Units and individuals that install tax control devices shall use the tax control devices to issue invoices in accordance with regulations, and submit invoice issuance data to the competent tax authorities on schedule.

If non-tax-controlled electronic devices are used to issue invoices, the software program description materials used by the non-tax-controlled electronic devices shall be submitted to the competent tax authorities for filing, and the data for issuance of invoices shall be saved and submitted in accordance with regulations.

The state promotes the use of online invoice management systems for issuance of invoices, and specific management measures are formulated by the taxation department of the State Council.