1. Record the invoice number and code to be offset in red;

2. Taxpayers enter the anti-counterfeiting invoicing and enter the interface of filling in ordinary invoices;

3. Click the negative button above and enter the invoice code and number to be red-offset in the pop-up input box, which needs to be entered twice;

4. After confirmation, the system will bring up the corresponding positive invoice. As long as the quantity and unit are negative and confirmed, the system will generate red-ink documents and then print red-ink invoices.

Electronic invoices stamped with the red stamp are not invalid, but will be reissued after being stamped with the red stamp, but they may not be reissued after being invalidated. The so-called red-ink invoice is because the actual business is different from the invoice and needs to be re-invoiced. Before re-issuing, the invoice should be in red, and then the invoice can be re-issued. Finally, the newly opened invoice shall prevail. Invoices are usually void after business termination. If the business of both parties is cancelled, the underlying business corresponding to the invoice no longer exists, and the invoice needs to be voided.

Legal basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning the Implementation of VAT Electronic Invoice System.

The drawer and payee of electronic VAT ordinary invoice need paper invoice; You can print the format file of the VAT electronic ordinary invoice by yourself, and its legal effect, basic use and basic use provisions are the same as those of the VAT ordinary invoice supervised by the tax authorities.