The special VAT invoice is printed inconsistently and cannot be used.
The password area of ordinary VAT invoice is out of line or can be used. As long as the face is clear, you can see the company name, product name, quantity and tax amount.
Special VAT invoices with the following errors cannot be recorded normally:
1, the invoice is illegible;
2. The ticket number is wrong;
3. Staggered line pressing;
4. The QR code and password area overlap with the original content of the form sample.
If the invoice needs to be returned in the current month, it will be void. Only red-ink invoices can be issued every month, and then they need to be issued accurately again. The buyer also has the right to reject such invoices.
The format of the invoice should be adjusted before printing to ensure that the QR code, password area and text can correspond one to one. Especially before the first issuance, you can print and debug with A4 paper first, and then make up the invoice to ensure the accuracy of issuance. Before issuing the invoice, the code and number of the paper invoice should be checked with those in the billing system, and then issued after verification.
Legal objectivity:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 4 The competent tax authorities in the State Council shall be in charge of the national invoice management. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas.
Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management. Article 7 Special VAT invoices shall be printed by enterprises determined by the competent tax authorities in the State Council; Other invoices shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. It is forbidden to print, forge or alter invoices without permission.