1. If an error is found when issuing an ordinary tax bill, it can be invalidated immediately. If the wrong invoice cannot be voided, the original invoice must be recovered and marked "voided" or the other party's valid certificate can be obtained, and then the red-ink ordinary VAT invoice can be directly issued, and then the correct blue-ink ordinary VAT invoice can be issued;
2. In the VAT invoice management system, the corresponding data messages are treated as "invalid", and each copy of the paper-based special VAT invoice (including the unprinted special VAT invoice) is marked with the word "invalid", and all copies are kept.
Handling method of error in issuing VAT invoice tax rate:
1, taxpayers should report and pay value-added tax at the applicable tax rate or collection rate at the comprehensive service window of the tax service hall with the VAT Tax Return and other relevant materials;
2. Issue a red-ink invoice the following month, and then issue a correct blue-ink invoice;
3. In case of overpayment, the taxpayer may apply for tax refund or keep it as a late payment fee;
4. Because the declaration does not match the comparison, the tax control equipment is locked. Taxpayers should unlock the tax control equipment and clear the card at the comprehensive service window of the tax service hall with the abnormal transfer bill issued by the tax authorities.
Legal basis:
"People's Republic of China (PRC) invoice management measures" twenty-first.
Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them.
Article 29
Units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for 5 years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.