Voiding invoices can be said to be a routine operation for financial personnel. As long as an invoice is issued incorrectly, the first reaction of most financial people is to invalidate it. However, there are three situations where the invoice cannot be voided and can only be issued with a red letter. Xiaohui will take everyone to see which invoices cannot be voided and how to issue red letters.

Invoices under three circumstances cannot be voided

1. Can electronic invoices issued by merchants be voided?

The electronic invoice system does not support voiding operations. In the event of returns, errors in the issuance of electronic invoices, etc., the invoicer should issue a red-letter invoice to offset it, because the electronic general VAT invoice is replicable and cannot be recycled. characteristics, so once the electronic general VAT invoice is issued, it cannot be invalidated. If invoicing errors, sales returns or sales discounts occur after issuance, a red-letter electronic general VAT invoice should be issued, and there is no need to return the electronic general VAT invoice. The electronic invoice issuance of a red-letter invoice must be consistent with the corresponding logistics and capital flow information.

2. The special invoice for refined oil products is issued incorrectly. Can I choose to invalidate it?

The "Announcement of the State Administration of Taxation on Issues Concerning the Collection and Management of Consumption Tax on Refined Oils" (State Administration of Taxation Announcement No. 1 of 2018) stipulates that all refined oil invoices must be processed through the new VAT invoice management system for finished products The oil invoice issuance module is issued, and the following rules should be followed when issuing invoices for refined oil: after issuing a special invoice for refined oil, if sales returns, invoicing errors, sales discounts, etc. occur, a special invoice for refined oil with red letters should be issued in accordance with regulations. Therefore, the invoice for refined oil products is issued incorrectly, and a special invoice for refined oil products with red letters should be issued in accordance with regulations.

3. If an error occurs in the certified ticket, can I choose to invalidate it?

The "Announcement of the State Administration of Taxation on Issues Concerning the Issuance of Red Letter Value-Added Tax Invoices" (State Administration of Taxation Announcement No. 47 of 2016) stipulates that after a general VAT taxpayer issues a special VAT invoice, sales occur In the event of returns, incorrect invoicing, suspension of taxable services, etc. but do not meet the invoice invalidation conditions, or due to partial return of sales and sales discounts, a special red-letter invoice needs to be issued.

"Notice of the State Administration of Taxation on Amending the Regulations on the Use of Special Value-Added Tax Invoices" (Guo Shui Fa [2006] No. 156): If the following circumstances are met at the same time, these are the conditions for annulment under these regulations:

(1) The time of receipt of the returned invoice and deduction copy does not exceed the month in which the seller issued the invoice;

(2) The seller did not copy the tax and did not keep accounts;

(3) The purchaser has not been certified or the certification results are "the taxpayer identification number certification does not match" and "the special invoice code and number certification do not match".

Relevant steps for issuing a special red letter VAT invoice

Issuing a special red letter VAT invoice can be summarized into three steps. The first step is to issue a special red letter VAT invoice information table; the second step The tax authority receives the verification information form; in the third step, the seller issues a negative invoice. The specific operation requirements are as follows:

Step 1: Issuance of special red letter VAT invoice information form

Scenario 1. The buyer applies for issuance

1. The buyer obtains If the special invoice has been used to declare deductions, the purchaser can fill out and upload the "Information Form for Issuing Red Letter Special Value-Added Tax Invoice" (referred to as the "Information Form") in the new VAT invoice management system, and fill in the "Information Form" If the corresponding blue-letter special invoice information is not filled in at the time, the value-added tax amount listed in the "Information Form" should be temporarily transferred from the current input tax amount. After obtaining the red-letter special invoice issued by the seller, it should be combined with the "Information Form" As an accounting voucher.

2. If the buyer obtains a special invoice but does not use it to declare deductions, but the invoice copy or deduction copy cannot be returned, the buyer should fill in the corresponding special invoice with blue letters when filling out the "Information Form" information.

Scenario 2: The seller applies for issuance

The seller issues a special invoice but has not yet delivered it to the buyer, and the buyer fails to declare the deduction and returns the invoice and deduction coupons , the seller can fill out and upload the "Information Form" in the new system. When filling out the "Information Form", the seller should fill in the corresponding special invoice information in blue.

Step 2: The tax authority receives the verification information form

The competent tax authority receives the "Information Form" uploaded by the taxpayer through the Internet. After the system passes the verification automatically, it generates a "Information Table" with "red letter invoice information table number" and synchronize the information to the taxpayer's system.

In addition, taxpayers can also present the electronic information or paper materials of the "Information Form" to the tax authorities to conduct system verification of the contents of the "Information Form".

The third step: the seller issues a negative invoice

The seller issues a special invoice with red letters based on the "Information Form" that has been verified by the tax authority system, and uses the negative output in the new system Issue. It should be noted that the special invoice with red letters should correspond one-to-one with the "Information Form".

It only takes the above three steps to issue a special red letter VAT invoice. Have you learned it?

Main policy basis: "Announcement of the State Administration of Taxation on Issues Concerning the Issuance of Red Letter Value-Added Tax Invoices" (State Administration of Taxation Announcement No. 47, 2016)