1. All invoices can be voided and reissued, which needs to be analyzed according to the specific situation:

(1) Only uncertified invoices issued in the current month can be voided. After voiding, the original invoice is equivalent to unopened, and a correct invoice can be reissued; If it is crossed invoice or certified invoice, it cannot be voided, and only red-ink invoice can be reversed;

(2) When collecting money from selling commodities, providing services and engaging in other business activities, an invoice shall be issued to the payer. Under special circumstances, the payer will issue an invoice to the payee.

2. Legal basis: Article 13 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Revision.

General taxpayers issue special invoices, sales returns, billing errors, etc. in the current month. If the returned invoice is received and deducted to meet the conditions for invalidation, it shall be deemed invalid; If an error is found during issuance, it can be invalidated immediately.

Invalid special invoices are treated as "invalid" in the anti-counterfeiting tax control system, and each copy of paper special invoices (including unprinted special invoices) is marked with the word "invalid", and all copies are retained.

Second, what is the process of invoicing?

The process of invoicing is as follows:

1. When the payee purchases goods, receives services and engages in other business activities, it shall issue an invoice to the payer;

2, in accordance with the provisions of the time limit, order, column, all joint one-time truthfully issued;

3. Stamp the special invoice seal.