if the account opening bank and account number of the electronic invoice are wrongly written, it can't be used or invalidated. Only the original sales items can be offset, and then the correct invoice is issued for re-entry. If it is over a month, it is necessary to issue a red-ink invoice. In case of return, error in electronic invoice, etc., the drawer should write off by issuing a red-ink invoice, which should be consistent with the corresponding logistics and capital flow information, and there is no need to return the VAT electronic ordinary invoice.

article 9 of the regulations on the use of electronic ordinary invoices for value-added tax in Jiangxi province (for trial implementation) does not support voiding operation. in case of sales return, taxable service suspension, sales discount, wrong electronic invoice issuance, etc., the drawer shall make offsetting by issuing red-ink invoices. The red-ink invoice issued by electronic invoice needs to be consistent with the corresponding information of goods (services) flow and capital flow. The process of issuing red-ink invoices by electronic invoices is the same as that of issuing ordinary VAT invoices.

Specific processing flow:

Step 1: Log in to the billing system, click Invoice Fill, and then click VAT Electronic Ordinary Invoice Fill.

step 2: the page pops up to confirm the invoice number, and click confirm.

step 3: enter the electronic invoice filling interface, and click the scarlet letter.

step 4: the interface for filling in the invoice number will pop up on the page, and enter the wrong invoice code and number twice.

Step 5: After filling in the wrong invoice code and number, click Next.

step 6: the contents of the wrong invoice will pop up on the page, click View Invoice Details, check the invoice contents, and then click OK.

Step 7: Click OK, and a negative invoice will pop up on the page. Click Save, and the original wrong electronic invoice will be flushed.

Step 8: The page pops up to continue issuing electronic invoices, click OK, and then issue a correct electronic ordinary invoice again.

if the special invoice has not been delivered to the buyer due to the error in invoicing (it is found that the invoice is wrong every other month), the seller must fill in the Seller's Application Form to the competent tax authorities in the month following the issuance of the wrong special invoice, and fill in the specific reasons and the information of the corresponding special invoice in blue on the Seller's Application Form, and provide the written materials written by the seller indicating the specific items and correct contents, and the competent tax authorities will issue the Seller's Notice after examination and confirmation. The seller shall issue a special invoice in red on the basis of the Notice of the Seller.