1. After issuing an invoice, if the issuing unit or individual needs to issue a red-ink invoice for sales return, it must take back the original invoice and indicate that it is invalid or obtain a valid certificate from the other party;
2. If an invoice needs to be reissued due to an error or incorrect filling, it can be reissued after the original invoice is marked as invalid. At the same time, if the special invoice is invalid after being issued because the buyer did not ask for it, it should also be treated as wrong filling;
3. In the case of sales discount, a new sales invoice shall be issued after the original invoice is recovered and the word invalid is indicated; It should be noted that if the special invoice is filled in incorrectly, it should be issued separately, and the words "invalid due to incorrect filling" should be marked on the wrong special invoice. The preconditions for re-issuance are as follows: As the electronic VAT ordinary invoice has the characteristics of reproducibility and irrecoverability, once issued, it cannot be invalidated. At the same time, if there are billing errors, sales returns or sales discounts after the issuance of VAT electronic ordinary invoices. , you should issue a red-ink VAT electronic ordinary invoice, and you don't need to return the VAT electronic ordinary invoice to reissue it.
Legal basis: Article 4 of the Measures for the Administration of Invoices in People's Republic of China (PRC).
The competent tax authorities in the State Council are responsible for invoice management throughout the country. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas.
Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.