the electronic invoice cannot be reopened. The invoice is lost, because it involves tax, so it can't be reissued. Under normal circumstances, after confirming the loss of the invoice, the drawer must apply to the competent tax authorities in time to handle the relevant procedures for the loss of the invoice, and apply for the tax payment certificate and other evidence according to law and submit it to the drawee for relevant follow-up work. However, it is necessary to pay special attention to the basic premise of voiding the issued invoice, that is, all the copies of the corresponding invoice must be complete.

electronic invoices can't be voided, only red-ink offset processing can be performed. The electronic invoice system does not support voiding operation, and in case of return, wrong electronic invoice issuance, etc., the drawer should offset it by issuing a red-ink invoice. Because the electronic ordinary VAT invoice is reproducible and cannot be recycled, it cannot be voided once it is issued. Invoices shall be issued truthfully at one time in accordance with the prescribed time limit, sequence, column by column and all times, and stamped with the special seal for unit invoices.

Legal basis: Article 15 of the Measures for the Administration of Invoices of the People's Republic of China

Units and individuals who need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special invoice seal made according to the pattern stipulated by the competent tax authorities of the State Council. The competent tax authorities shall, according to the business scope and scale of the purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.

when receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.