If there is an error in the VAT declaration form, you can apply to void the wrong declaration form before, then provide relevant information, provide a correct VAT declaration form, and go to the declaration and collection window in the lobby of the tax bureau to correct the VAT declaration form, so as to correct the wrong state before.

Common invoice voiding situations are:

1. After the invoice is issued by the ticket-using unit or individual, if it is necessary to issue a red-ink invoice for the return of sales, the original invoice must be recovered and marked invalid/the other party's valid certificate is obtained. 　

2. If it is necessary to re-issue the invoice due to errors, errors, etc. when issuing the invoice, the word invalid shall be indicated on the original invoice. At the same time, it is assumed that the special invoice has been issued, but it is invalid because the buyer does not ask for it, so it should be handled according to the wrong filling. 　

3. In case of sales discount, after the original invoice is recovered and marked invalid, the sales invoice needs to be reissued. It should be noted that if a special invoice is filled in incorrectly, it should be issued separately. And the words "wrongly filled and invalidated" shall be marked on the special invoice filled by mistake.

When an error is found after the electronic tax bureau completes the declaration of the value-added tax return, and it needs to be invalidated or corrected, it needs to be treated differently as follows:

1. If the declaration has no taxes or taxes but has not been paid, it can be declared invalid directly in the electronic tax bureau.

2. When the tax declaration has been paid, you can go to the Electronic Taxation Bureau to correct the declaration and complete the declaration correction.

3. When the tax has been paid in this declaration, and the deferred tax has not been paid in the previous declaration or there are other abnormal circumstances, you can only go to the counter of the electronic tax bureau to correct the declaration.

legal ground

Law of the People's Republic of China on Administration of Tax Collection Article 63 A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstays expenditure or omits income in account books, or refuses to declare or makes false tax returns after being notified by the tax authorities, or fails to pay or underpays the tax payable, is tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the taxes and late fees that he fails to pay or underpays, and impose a fine of not less than 50% but not more than five times the taxes that he fails to pay or underpays; If a crime is constituted, criminal responsibility shall be investigated according to law.

If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the overdue fine, and impose a fine of not less than 50% but not more than five times the tax unpaid or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.

Article 27 If a taxpayer or withholding agent fails to file a tax return or submit a report form on tax withheld and remitted or collected on time, it may postpone the filing with the approval of the tax authorities.

Where the extension of the declaration and submission specified in the preceding paragraph is approved, the tax shall be paid in advance within the tax period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and the tax shall be settled within the approved extension.