2. When the buyer applies for issuing red-ink invoices, it needs to open a red-ink VAT special invoice information form in the invoicing system and upload it to the IRS server; After the information list number appears, the seller will issue a red-ink invoice according to the information list number.
3. The buyer shall first issue a red-ink special VAT invoice information form.
1. What should I do if the special invoice that has been deducted needs to be washed?
After the general taxpayer obtains the special invoice, if the sales are returned, the invoicing is wrong, etc. , but does not meet the cancellation conditions, or some sales returns or sales discounts occur, the buyer shall fill out the Application Form for Issuing Special VAT Invoice in Red Letter (hereinafter referred to as the Application Form) and report to the competent tax authorities. The blue special invoice corresponding to the application form shall be certified by the tax authorities. If the certification result is "qualified" and the VAT input tax has been deducted, the general taxpayer does not fill in the corresponding blue special invoice information when filling out the application form. If the certification result is "the taxpayer identification number does not match the certification" or "the code and number of the special invoice do not match the certification", the general taxpayer should fill in the corresponding blue special invoice information when filling out the application form.
Second, how to void electronic invoices
Electronic invoices can only be stamped with a red stamp and cannot be voided. Among them, the electronic invoice system does not support manual void operation, and the return and electronic invoice are wrong. To write off a red-ink invoice, the drawer needs to be consistent with the corresponding logistics and capital flow information.
I. The conditions for voiding electronic invoices are as follows:
1. The collection and deduction time of the returned invoice does not exceed the month when the seller issues the invoice;
2. The seller did not copy the tax and did not keep accounts;
3. The purchaser is not authenticated or the authentication result is that the taxpayer identification number authentication is inconsistent, and the special invoice code and number authentication are inconsistent.
Two. The process of applying for VAT electronic invoice is as follows:
1. To apply for electronic invoices with the competent tax authorities, you need to bring your own official seal and special seal for invoices; Original and photocopy of business license;
2. Apply for electronic signature to the institution, fill in the electronic invoice research information form issued by the enterprise, and affix the official seal and special seal for invoices;
In short, electronic invoices can only be stamped with a red stamp and cannot be invalidated. Among them, the electronic invoice system does not support manual void operation, and the return and electronic invoice are wrong. To write off a red-ink invoice, the drawer needs to be consistent with the corresponding logistics and capital flow information. If the returned invoice is received and the deduction time does not exceed the month when the seller issues the invoice; The seller did not copy the tax and did not keep accounts; The buyer's authentication fails or the authentication result is that the taxpayer identification number authentication is inconsistent, and the special invoice code and number authentication are inconsistent. Electronic invoices can be invalidated.
The relevant legal basis of this article.
Article 3 of the Civil Law of People's Republic of China (PRC) The term "invoice" as mentioned in these Measures refers to receipts issued and collected in the purchase and sale of commodities, provision or acceptance of services and other business activities. Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.