An invoice can be voided if it is wrongly written. According to relevant laws and regulations, the invoice style must be confirmed by State Taxation Administration of The People's Republic of China. Units and individuals that use invoices shall properly keep invoices. If a red-ink invoice is required for the return of sales, the original invoice must be recovered and marked as "invalid" or a valid certificate from the other party must be obtained.

There are three common situations in which invoices are invalid:

1. After issuing invoices to units and individuals, if red-ink invoices are needed for sales, the original invoices shall be withdrawn, marked invalid or valid vouchers of the other party shall be obtained;

2. If the invoice needs to be reissued due to errors, wrong filling, etc., the original invoice can be marked invalid and reissued. At the same time, if the special invoice issued becomes invalid because the buyer has not requested it, it should also be filled in incorrectly;

3. If there is a sales discount, a new sales invoice will be issued after the original invoice is recovered and marked invalid; It should be noted that if the special invoice is filled in incorrectly, it should be issued separately, and the word "invalid" should be marked on the wrong special invoice.

Legal basis: Article 2 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China:

Invoices with uniform patterns throughout the country shall be determined by State Taxation Administration of The People's Republic of China.

invoices with uniform styles within provinces, autonomous regions and municipalities directly under the central government shall be determined by the tax bureaus of provinces, autonomous regions and municipalities directly under the central government (hereinafter referred to as provincial tax bureaus).

Article 31:

Units and individuals that use invoices shall keep them properly. When the invoice is lost, it shall be reported to the tax authorities in writing on the day when the loss is found.

Article 27:

After the invoice is issued, if it is necessary to issue a red-ink invoice for the return of sales, the original invoice must be withdrawn and marked as "invalid" or a valid certificate from the other party must be obtained.

after issuing the invoice, if there is any sales discount, you must reissue the sales invoice after recovering the original invoice and marking it as "invalid" or issue a red-ink invoice after obtaining the valid certificate from the other party.

who will bear the invoice tax point?

merchants. According to the current national regulations, the payee has to bear the invoice tax point, and the merchant has the legal obligation to issue VAT invoices to individuals or units. Similarly, the tax point of the house lease invoice shall be borne by the payee, and the tax bureau to which the real estate belongs shall issue an application on its behalf, and the local tax bureau shall issue the invoice.