Electronic invoice can't be typed on waste paper, because it will be used as the original invoice for accounting treatment. Electronic invoices can't be voided, and they can only be processed in red letters. The electronic invoice system does not support void operation, and when returning goods, the electronic invoice is issued incorrectly. , the drawer should issue a red-ink invoice to offset. Because the electronic VAT ordinary invoice is reproducible and cannot be recycled, once it is issued, it cannot be invalidated.

Article 38 of the Measures for the Administration of Invoices in People's Republic of China (PRC), where invoices are printed, forged or altered without permission, special anti-counterfeiting products for invoices are illegally manufactured, and invoices are forged, the tax authorities shall confiscate, confiscate and destroy the tools and illegal articles, and impose a fine of 654.38+0000 yuan to 50000 yuan; If the circumstances are serious, a fine of not less than 50,000 yuan but not more than 500,000 yuan shall be imposed; For enterprises that print invoices, the invoice voucher may be revoked concurrently; If a crime is constituted, criminal responsibility shall be investigated according to law. Article 41 If other units or individuals fail to pay, underpay or defraud taxes in violation of the laws and regulations on invoice management, their illegal income shall be confiscated by the tax authorities, and they may also be fined less than 1 times of the tax.