Legal analysis: need to reopen: 1, first of all, to recover the original invoice, according to the disposal of waste; 2, and then with the notification form issued by the buyer to issue a red-letter special invoice, re-invoicing can be. Because the previous invoice has been reported on the sales tax, so now only get the tax office to issue a red invoice notice, and then according to the notice number can be issued. Then you can use the red invoice to make a journal entry to charge back the sale, and then finally issue the correct invoice and book the sale accordingly.

Legal basis: "State Administration of Taxation on the Revision of the Provisions on the Use of Value-added Tax Special Invoices" Article 13 General taxpayers in the month of issuance of special invoices, the occurrence of the return of goods, invoicing errors and other circumstances, the receipt of the return of invoices, credit union meet the conditions of the nullification of the nullification of the treatment; found in error when the issuance of the nullification of the immediate.

The invalid special invoices shall be processed in the anti-counterfeit tax-control system according to the corresponding data messages as "invalid", and the word "invalid" shall be indicated on each copy of the paper special invoices (including unprinted special invoices), and the whole copy shall be retained.