After the wrong VAT invoice is issued, it will be invalidated normally by the enterprise, and there will be no consequences, because there will be cases where the enterprise issues the wrong invoice in actual work.

Special VAT invoices are designed and printed under the supervision of State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only used as important accounting vouchers for taxpayers to reflect their economic activities, but also as legal proof of the seller's tax obligations and the buyer's input tax. It is an important, decisive and legal special invoice in the calculation and management of VAT.