If it is a special invoice, under normal circumstances, the tax authorities of the other party need to issue the reasons why the invoice is not certified. After receiving the invoice, they should ask the tax administrator to explain the situation. After obtaining the permission of the tax authorities, negative invoices can be issued.

If it is an ordinary invoice, just issue a negative invoice directly, which is relatively simple.

There is another option. Special VAT invoices can only be certified within 90 days. If the other party cannot authenticate after the expiration, issue a special invoice to the other party, and then issue a reverse ordinary invoice. This will not involve paying more taxes, but it will take advantage of each other.