The name of the billing company is misspelled. If the month has passed, you need to apply for negative invoice red ink offset, and then issue an invoice with completely correct company name.
The company name of VAT invoice is wrong, so it needs to be voided and reissued.
Requirements for VAT invoice: the items should be filled in completely, all items should be filled in at one time, and the contents and amount of the upper and lower parts should be consistent. The handwriting is clear and shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the words "filled in incorrectly and invalid" shall be marked on the wrong special invoice. If the special invoice is invalid after being issued because the buyer did not ask for it, it should also be treated as an error.
Article 13 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006]156) stipulates that in the month when a general taxpayer issues a special invoice, if the sales amount is returned or the invoicing is wrong, and the returned invoice and deduction meet the invalid conditions, it shall be treated as 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. However, the tax authorities have relatively strict regulations on the invalidation conditions of special invoices, and the following three conditions must be met at the same time:
The collection and payment time of the returned invoice shall not exceed the month when the seller issues the invoice; The seller did not copy the tax and did not keep accounts; The authentication of the buyer fails or the authentication result is "Inconsistent authentication of taxpayer identification number" and "Inconsistent authentication of special invoice code and number".
Do I need to reissue the wrong company number?
The address is misspelled when issuing the special VAT invoice. If the other information is correct, there is no need to reissue it.
To sum up: the name of the issuing company is misspelled. If it is the current month, you need to type the invoice wrong, and then issue an invoice with the company name completely correct. The name of the billing company is misspelled. If the month has passed, you need to apply for negative invoice red ink offset, and then issue an invoice with completely correct company name.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 19
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 20
All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.
Article 21
Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them.