Legal analysis: If the invoice has not been entered into the account, the VAT invoice issued in the current month can be invalidated in the current month if errors are found. All the invoices should be collected together, stamped with the invalidation stamp and invalidated in the invoicing system. Invalidated invoices shall be kept at the bottom for future reference; 2. If the invoice has been entered into the account, the recovered invoice and deduction should be used as red-ink entries. For the special VAT invoice that does not meet the void conditions and has not been received by the buyer, the drawer can only apply to the competent tax authorities within the prescribed time limit and re-invoice according to the regulations.

Legal basis: Measures of the People's Republic of China on the Administration of Invoices

Article 15 Units and individuals that need to receive and purchase invoices shall go through the procedures for receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the impression of the special seal for invoices made according to the style specified by the competent tax authorities of the State Council. The competent tax authorities shall, according to the business scope and scale of the purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.

When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.

Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign business operations, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Twentieth all units and individuals engaged in production and business activities in the purchase of goods, services and other business activities to pay, should obtain invoices from the payee. When obtaining an invoice, it is not allowed to change the name and amount.