General taxpayers issue special invoices, sales returns, billing errors, etc. in the current month. If the returned invoice is received and deducted to meet the conditions for invalidation, it shall be deemed invalid; If an error is found during issuance, it can be invalidated immediately.

Invalid special invoices are treated as "invalid" in the anti-counterfeiting tax control system, and each copy of paper special invoices (including unprinted special invoices) is marked with the word "invalid", and all copies are retained.

At the same time, in any of the following circumstances, it shall be regarded as an invalid condition as mentioned in these Provisions:

(1) The receipt and payment time of the returned invoice shall not exceed the month when the seller issues the invoice;

(two) the seller did not copy the tax and did not keep an account;

(3) The buyer is not authenticated or the authentication result is "the taxpayer identification number does not match the authentication" or "the special invoice code and number do not match the authentication".

The term "tax copying" as mentioned in these Provisions refers to copying billing data messages with IC cards or IC cards and floppy disks before tax declaration.