There are several possibilities for the VAT invoice to fail the audit. Situation 1: The taxpayer does not have the qualification to apply online. The solution is to ask the taxpayer to go to the document window of the tax authority to maintain the ticket type verification information, and then go to the issuance window for corresponding maintenance. Situation 2: The taxpayer does not have the qualification to apply for the selected invoice. The solution is to ask the taxpayer to go to the distribution window of the tax authority for maintenance. Situation 3: Solution to the information error of the recipient or the ticket purchaser, please go to the tax authorities to maintain the information of the ticket purchaser in time to ensure that the information of the ticket purchaser in the system is true and effective; Pay attention to check the recipient's information, which must be the legal representative or the ticket purchaser, and check that the certificate number is consistent; The receiving address must be in Shenzhen. Case 4: The authorized amount of the invoice page in the confirmation information is less than the authorized solution in the issuance information. The taxpayer's maximum billing limit has changed. Please go to the issuance window of the tax authority for maintenance. Situation 5: The number of tickets purchased exceeds the maximum limit. Solution: Online application for value-added tax does not support over-limit invoice application for the time being; Taxpayers need to calculate the maximum number of tickets purchased by themselves. The calculation method is: the number of tickets that can be purchased each month-the balance of invoices in taxpayers' hands.