Invoice plays a very important role in accounting work. As an accountant, we should handle invoices carefully. Under what circumstances can an invoice not be voided? What are the conditions for voiding invoices?

Several situations in which invoices cannot be invalidated

① Invoices that have been copied for tax returns cannot be voided.

② Electronic invoices issued by merchants cannot be invalidated directly. The electronic invoice is wrong. No matter whether it is this month's invoice or cross-month invoice, it can only be red-washed, not directly invalidated.

③ Refined oil invoices cannot be invalidated directly.

(4) Cross-month invoices cannot be voided.

When an invoice cannot be voided, it can only be red-offset.

Accounting entries for invalid invoices

The accounting entries are as follows:

Debit: Accounts receivable (in red ink)

Loan: income from main business (in red)

Taxes payable-VAT payable (output tax) (red)

Debit: main business cost (in red ink)

Credit: finished goods (red letter)

Conditions for voiding invoices

According to the Provisions on the Use of Special VAT Invoices, the following preconditions must be met for the invalidation of invoices:

1. The collection and deduction time of the returned invoice does not exceed the month when the seller issues the invoice;

2. The seller did not copy the tax and did not keep accounts; (tax copying refers to copying billing data messages with IC cards or IC cards and floppy disks before filing tax returns. )

3. The purchaser is not authenticated or the authentication result is "taxpayer identification number is not authenticated" or "special invoice code and number are not authenticated".