One, the ordinary invoice void

Ordinary invoices in the issuance, if found that the invoice is wrong or the customer returns the goods and so on, you can through the invoice system for the nullification process. However, it should be noted that the following conditions must be met to void an invoice: the invoice must be issued within the month and the purchaser has not yet used the invoice for tax deduction or reimbursement; the invoice must be kept in its original form, and there shall be no alteration, gouging, etc.; the voided invoice must be registered in the invoice system and the corresponding voiding voucher must be printed out.

The voiding of VAT invoices

VAT invoices have stricter regulations on voiding because of their higher tax deduction effect. Generally speaking, after the issuance of VAT invoices, if it is found that the invoices are wrong or need to be adjusted, it needs to be red-flush processed in accordance with the regulations of the tax authorities, and cannot be directly canceled. Red-flush processing refers to offsetting the tax amount and amount of the original invoice by issuing a negative invoice for the purpose of adjustment.

Additionally, for VAT invoices that have been used across months, if it is found that there is an error in the invoicing or an adjustment is needed, it cannot be directly canceled, but needs to be red-flush processed through the approval of the tax authorities. Meanwhile, for the VAT invoices that have been used for tax deduction or reimbursement, even if it is found that there is an error in the invoicing, it can't be canceled directly, but needs to be processed according to the regulations of the tax authorities.

In summary:

Whether an invoice can be canceled after it has been issued depends on the specific type of invoice and its use after it has been issued. Ordinary invoices can be voided under certain conditions, while VAT invoices need to be red-flushed in accordance with the provisions of the tax authorities. When voiding or red-flushing invoices, the relevant laws and regulations and the provisions of the tax authorities must be followed to ensure the legality and standardization of the operation.

Legal basis:

"The Chinese people*** and the State invoice management measures"

Article 23 provides:

Invoices should be issued in accordance with the specified time limit, order, column, all the joint one-time truthfully issued and stamped with the invoice special seal.

Article 24 stipulates:

Any unit or individual shall use invoices in accordance with the provisions of invoice management, and shall not engage in the following behaviors:

(1) lending, transferring, or introducing others to transfer invoices, invoice supervisory seals, and invoice anti-counterfeiting specialties, etc.;

(2) knowing or should have known that the invoices are privately printed, forged, altered, illegally obtained, or abolished, and accepting, issuing, or issuing invoices that are illegally obtained or abolished. (b) know or should know that the invoice is privately printed, forged, altered, illegally obtained or repealed, but let, issued, stored, carried, mailed, transported;

(c) split invoices;

(d) expand the scope of use of invoices;

(e) other credentials instead of invoices to be used.

Article 29 provides:

Invoicing units and individuals need to change the content of the invoice, should be in accordance with tax laws and administrative regulations to the tax authorities for the change of invoices and invoices purchasing book; invoicing units and individuals to cancel the invoice, the invoice should be marked "canceled The units and individuals who issue invoices to cancel the invoice should indicate the word "cancel" on the invoice, and in accordance with the prescribed time limit, order, all the joint one-time truthful issuance.