According to China's "Regulations on the Use of Special VAT Invoices", in the month when the actor issued the VAT invoice, sales were withdrawn and invoicing was wrong. , and the returned invoices and deductions meet the conditions for invalidation, and shall be invalidated; If an error is found during issuance, it can be invalidated immediately.

legal ground

Provisions on the Use of Special Invoices for Value-added Tax Article 13 In the month when a general taxpayer issues a special invoice, if the sales amount is returned or the invoice is issued incorrectly, 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 is marked with the word "invalid" and kept.