Once an electronic invoice is issued, it cannot be invalidated directly, but it can be offset by issuing a red-ink invoice. When there is an error in returning goods or issuing electronic invoices, the drawer should issue a red-ink invoice to offset the influence of the original invoice. The specific process includes: if the seller's electronic invoice is not accounted for and the buyer's electronic invoice is not accounted for, the seller should take back the original electronic invoice and mark it as "invalid"; If the seller's electronic invoice has been recorded but the buyer's electronic invoice has not, the original electronic invoice must be recovered before the red-ink electronic invoice can be issued; If the buyer's electronic invoice has been accounted for, regardless of whether the seller's electronic invoice is accounted for, the seller must obtain the Certificate of Enterprise Purchase and Refund and the Discount Application Form issued by the local tax authorities of the buyer, and use this document and the red-ink electronic invoice as the original vouchers for accounting treatment.
Operating specifications for electronic invoices:
1. Electronic invoice issuance: it needs to be done through the electronic invoice service platform recognized by the tax bureau to ensure the legality and validity of the invoice;
2. Electronic invoice transmission: Electronic invoice data can be directly sent to the buyer by email or other electronic means, or transmitted through the invoice service platform;
3. Preservation of electronic invoices: electronic invoices shall be preserved within the time limit prescribed by the state for inspection by tax authorities;
4. Verification of electronic invoice: After receiving the electronic invoice, the buyer will verify the authenticity through the invoice verification platform provided by the tax bureau to ensure the authenticity of the invoice;
5. Electronic invoice reimbursement: A printed copy of the electronic invoice should be provided for reimbursement, and the printed copy should provide a QR code or verification code for verification.
To sum up, the electronic invoice issued by the electronic tax bureau cannot be invalidated directly, but can only be deducted by issuing a red-ink invoice. The specific process includes: the seller takes back the original electronic invoice and marks it invalid, or issues a red-ink electronic invoice after taking back the original electronic invoice, or obtains the certificate issued by the local tax authorities of the buyer for the enterprise to return the purchase and receive the discount, and uses the certificate and the red-ink electronic invoice for accounting treatment.
Legal basis:
Provisions on the use of special VAT invoices
Article 13
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 is marked with the word "invalid" and kept.
Article 1 CFO 202 1 Work Plan
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