The invoice cannot be extended. Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products or services provided to the buyer. For the sale of goods or taxable services, the time when the VAT liability occurs is the day when the sales payment is received or the voucher for claiming the sales payment is obtained. Delayed issuance may delay the tax payment period, and once it is found through inspection, it shall be ordered to amend the declaration and pay a late fee.

legal ground

"Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC)" Article 26

Units and individuals who fill in invoices must issue invoices when business operations confirm business income. Invoicing is not allowed without business.