in this case, the electronic invoice was invalidated, while the paper invoice was handed over to the buyer, and the buyer passed the certification and deducted the input tax. If the VAT audit system belongs to invalid invoices, then after the comparison in State Taxation Administration of The People's Republic of China on the 9th of the following month, the system will prompt that the invoices are invalid invoices, and the deduction voucher audit system will notify the competent tax authorities of the buyer to conduct an investigation, and the competent tax authorities of the buyer will notify the buyer to transfer out the input tax, and reply the investigation results to the competent tax authorities of the drawer. As for the seller, because the invoice has been invalidated, it has definitely not been sold this month. Then, the correct invoice can be re-issued this month, and the buyer will re-deduct it according to normal procedures after receiving the re-opened invoice.

in this case, the invoice and deduction of the buyer shall not be returned to the seller (if the invoice and deduction are returned to the drawer, a fine may be imposed).

during the inspection, your company only prepares all documents related to this business, such as relevant contracts, invoice copies, deduction copies (originals), payment vouchers, accounting vouchers for input tax deduction, and goods receipt documents. In this case, it is not the buyer's problem, and it will not be fined or taken away.