Legal analysis: you can write that due to the end of the year accounting work more, closing, reconciliation, settlement, building new accounts, accounting files filing and other reasons neglected invoicing. Or, due to changes in the work of the accounting staff, the handover procedures resulting in a delay in invoicing. Delayed invoicing may result in a delay in the tax period for which the tax is payable, and if detected by an inspection, a revised declaration will be required and a late fee will be charged.

Legal basis: The Law of the People's Republic of China on the Administration of Taxation Collection Article 21 The tax authorities are the competent authorities for invoices, and are responsible for the management and supervision of invoice printing, purchasing, issuing, obtaining, storing, and paying off the invoices. Units and individuals shall issue, use and obtain invoices in accordance with the provisions in the purchase and sale of commodities, in the provision or acceptance of business services and in other business activities. The management of invoices shall be regulated by the State Council.