There are two possibilities, one is that offline invoicing exceeds the prescribed time limit, and the other is that offline invoicing exceeds the prescribed limit. The specific provisions are as follows: taxpayers should use the new system to issue VAT invoices online in the case of networking, and the new system can automatically upload the detailed data of invoices. Taxpayers who are unable to issue invoices online due to network failures can still issue invoices within the offline billing time limit and total amount set by the tax authorities, and cannot issue invoices beyond the limit. Taxpayers will not be able to issue invoices in the next month after issuing invoices without uploading detailed invoice data online. Taxpayers need to connect to the internet to upload invoice data before issuing invoices. If you still can't connect to the internet, you need to bring special equipment to the tax authorities for tax filing or non-tax filing before issuing invoices. The value-added tax invoices issued by taxpayers that have not been uploaded are offline invoices. The time limit for offline invoicing refers to the longest time limit that can be issued offline from the time when the first offline invoice is issued. The total amount of offline invoicing refers to the cumulative total amount excluding tax that can be invoiced offline, and the total amount of offline invoicing is calculated according to different ticket types.