First, because the drawer is invalid, then they certainly haven't carried out relevant accounting treatment, that is to say, the invoice has no income because it is invalid, so they can re-invoice;

Second, although the national tax has passed the certification, the final comparison results are not consistent, and the national tax certainly allows the input tax to be transferred out;

Thirdly, as for the accounting entries, first do the opposite entry according to your accounting treatment, and then do the normal accounting treatment after the correct invoice comes.