Special invoices shall be issued according to the following requirements:
(1) The project is complete and consistent with the actual transaction.
(two) the handwriting is clear, and no line pressing or mistakes are allowed.
(3) The invoice and deduction shall be affixed with the special financial seal or the special invoice seal.
(4) It shall be issued according to the time when the VAT obligation occurs.
The buyer has the right to reject special invoices that do not meet the above requirements. Therefore, the seller's bank account of the special VAT invoice is incomplete, and the newly developed special VAT invoice with complete items should be invalidated.
Extended data:
Shall not be used as input VAT deduction voucher:
(1) cannot be authenticated.
The term "unable to authenticate" as mentioned in these Provisions means that the ciphertext or plaintext listed in the special invoice cannot be recognized and the authentication result cannot be produced.
(two) the taxpayer identification number certification does not match.
Inconsistent authentication of taxpayer identification number as mentioned in these Provisions refers to that the buyer's taxpayer identification number listed in the special invoice is wrong.
(3) The code and number authentication of the special invoice are inconsistent.
Inconsistency in the authentication of special invoice codes and numbers as mentioned in these Provisions means that the ciphertext listed in special invoices is inconsistent with the plaintext codes or numbers after being interpreted.
Baidu Encyclopedia-Provisions on the Use of Special VAT Invoices