Hello: According to your situation, the special VAT invoice issued by your enterprise has exceeded the certification period, and the buyer can't deduct the tax with this invoice, and your enterprise can't reopen the invoice.

Special VAT invoices that cannot be deducted after the certification period can be recorded as valid vouchers as long as they are related to taxable income and the contents are true, and their input tax can be transferred to cost or expense accounting.

The above reply is for reference only.