Because the electronic ordinary VAT invoice has the characteristics of reproducibility and irrecoverability, it cannot be invalidated once it is issued.

After the issuance of the VAT electronic ordinary invoice, if there is an error in invoicing, sales return or sales concession, etc., the red-letter VAT electronic ordinary invoice should be issued, and there is no need to return the VAT electronic ordinary invoice.

Article 12 of the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Administrative Measures of Tax Authorities on Issuing Special VAT Invoices (Trial) (Guo Shui Fa [2004]153No.) stipulates that in case of filling errors, sales returns or sales discounts, special invoices shall be handled in accordance with the relevant provisions.

If the tax authorities fill in the wrong special invoices on behalf of them, they should be invalidated and reissued in the anti-counterfeiting and tax-controlled invoicing system in time. If a refund occurs after issuing a special invoice, the tax authorities shall deal with it in accordance with the relevant provisions on the invalidation or issuance of negative special invoices by general taxpayers of value-added tax.

If it is necessary to re-invoice, the tax authorities shall simultaneously liquidate the new invoice tax amount and the original invoice tax amount, and refund more and make up less; For those who do not need to re-invoice, the tax paid by VAT taxpayers shall be refunded or offset against the normal tax declared in the next period according to relevant regulations.

Therefore, if the invoice information is incorrect, it cannot be modified, and the taxpayer can apply for the cancellation of the special ticket, and will not pay more tax. You can apply for reopening after invalidation.