1. If the invoice information is incorrect, it can be reissued. Because the electronic VAT ordinary invoice has the characteristics of reproducibility and irrecoverability, once it is issued, it cannot be invalidated. After the issuance of the VAT electronic ordinary invoice, there will be billing errors, sales returns or sales concessions. , a red-ink electronic ordinary VAT invoice should be issued, and it is not necessary to return the electronic ordinary VAT invoice.

2. Legal basis: Article 27 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC).

After the invoice is issued, if a red-ink invoice is needed for sales return, the original invoice must be recovered and marked as "invalid" or a valid certificate from the other party must be obtained.

After issuing the invoice, if there is a sales discount, you must reissue the sales invoice after recovering the original invoice and marking it as "invalid" or issue a red-ink invoice after obtaining the valid certificate from the other party.

Article 28

When issuing invoices, units and individuals must fill them in the numbered order, with complete items, true contents and clear handwriting, print all copies at one time, and affix the special seal for invoices on the invoice and deduction.

2. What are the types of invoices?

The types of invoices include ordinary invoices and special VAT invoices. Ordinary invoices are mainly used by business tax taxpayers and small-scale VAT taxpayers, and ordinary VAT taxpayers can also use ordinary invoices when they cannot issue special invoices.