Invalidated VAT invoices are mainly scrapped in the invoicing system. In the invoice filling window, there is a list of invalid invoices and single-point invoices that need to be scrapped.

According to Article 19 of the Measures for the Administration of Invoices in People's Republic of China (PRC), when units and individuals sell goods, provide services and engage in other business activities, and collect money from outside, the payee shall issue invoices to the payer. Therefore, if only the fixed assets are scrapped and do not involve external sales, invoices cannot be issued.

Extended data:

Precautions:

The document Guo Shui Fa [2006] 156 stipulates that if a general VAT taxpayer receives a returned invoice and a deduction that meets the conditions for invalidation in the month when a special invoice is issued, it shall be treated as invalid. If an error is found during issuance, it can be invalidated immediately.

The provisions on invalid conditions are as follows. If the seller finds mistakes when issuing special invoices, and the invoice copy and deduction copy are not delivered to the buyer, they can be invalidated immediately in the current month.

For those who meet the conditions for invalidation of special invoices, after the seller obtains the invoice copy and deduction copy, the corresponding data message will be invalidated in the anti-counterfeiting tax control system, and the words invalid will be marked on each paper special invoice (including the unprinted special invoice), and all copies will be retained. It should be noted here that the invalidation of special invoices needs to be operated in both paper and electronic environments, and neither party can be left out.

Baidu Encyclopedia-Invalid Invoice