A negative invoice is not the same as voiding. Negative invoices can be invalidated in two ways:

1, wrong, or expired can be voided;

2. If it is a negative invoice for hedging, it should be recorded and cannot be voided.

Negative invoices will generally be returned, invoiced incorrectly, sold at a discount, etc. And the invoice has passed one month, and the invoices issued by the buyer and the seller have been declared for tax payment, so they cannot be directly invalidated in the invoicing system, and they can only apply to the tax authorities for issuing negative invoices to offset the invoices issued before. If it is an invoice issued this month, just take back the invoice copy and the deduction copy and void the invoice. Don't issue negative invoices. Negative invoices can be voided and reopened. If the information table is issued incorrectly and the negative invoice is issued correctly, which leads to the inconsistency between the negative invoice and the information table, the tax system will prompt that the verification failed and the enterprise cannot declare normally. In this case, it is necessary to ask the tax authorities to modify the information form and correct the wrong number of the information form to the correct number, so that the enterprise can declare normally. Why are there negative invoices? In fact, it is because of the phenomenon of return after sale, but the invoice has been issued, so it is necessary to issue a negative invoice to hedge. The purpose is to make accurate accounts, and the invoices issued in the current month must be recorded in the current month. This is the principle that reflects the timeliness of invoices.

So can negative invoice enterprises issue them at will?

Obviously, this is impossible. Negative invoices refer to red-ink invoices. Enterprises need to use negative invoices to balance their accounts. If they want to get a negative invoice, it will take a long time for the company to get the return certificate issued by the national tax authorities in the place of purchase, and then get the negative invoice application form. At the same time, they need the approval of the IRS before they can actually issue negative invoices. Therefore, enterprises cannot issue negative invoices at will.

Legal basis:

Article 22 of the Measures for the Administration of Invoices in People's Republic of China (PRC) shall be issued in accordance with the prescribed time limit, sequence and columns, and all invoices shall be issued at one time and stamped with special invoices.

No unit or individual may commit any of the following acts of false invoices

(a) for others, for their own invoices inconsistent with the actual business situation;

(two) let others issue invoices for themselves that are inconsistent with the actual business situation;

(three) introduce others to issue invoices that are inconsistent with the actual business situation.