According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Improving the Management of "One Window" of VAT Tax Declaration, if the seller receives the invoice copy and deduction copy returned by the buyer in the month when the blue special invoice is issued, and the bookkeeping copy has not been recorded, the original blue special invoice can be invalidated. That is, the invoice copy, deduction copy, corresponding stub copy and bookkeeping copy are marked with the word "void" and pasted behind the stub copy in turn. At the same time, the original electronic billing information of the anti-counterfeiting tax-controlled billing subsystem is invalid. If the seller has combined bookkeeping with accounting treatment, it must issue a special invoice on the opposite side as a voucher to offset the output tax through the anti-counterfeiting tax control system, and it is not allowed to invalidate the special invoice issued in blue or use the ordinary invoice in red as a voucher to offset the output tax.

If the invoice is wrong, it can be invalidated directly in the current month; If it is a cross-month, then the normal bookkeeping will be done first, and the red-ink invoice will be issued next month before reissue. (Before issuing red-ink invoices, you must obtain the notice of issuing red-ink VAT invoices issued by the tax bureau. ) so you don't need to pay taxes again.

What should I do if the taxpayer identification number of VAT ordinary invoice is wrong?

There are only two ways to deal with it:

1, invalid, reopen

Prompt invalid condition:

(1) The time for receiving the returned invoice and deduction shall not exceed the month when the seller issues the invoice;

(two) the seller did not copy the tax and did not keep an account;

(3) The authentication of the buyer fails, or the authentication result is "the taxpayer identification number is inconsistent with the authentication" and "the code and number of the special VAT invoice are inconsistent with the authentication".

2. The scarlet letter rushed back and reissued.

If you need to issue a red-ink ordinary VAT invoice, you can issue multiple red-ink invoices within the corresponding blue-ink invoice amount. The unified invoice in red for motor vehicle sales should correspond to the original unified invoice in blue for motor vehicle sales.

What should I do if the invoice has the wrong tax number? It depends on when. If it is this month, it can be invalidated directly. We must strictly follow the tax policy and all practical problems can be solved. Don't remember wrong, and pay attention to consult the teachers of this website if there are any problems in practice. Don't make a wrong operation because you don't know the correct handling method!