Electronic invoices can't be voided and reopened, because ordinary electronic VAT invoices are reproducible and unrecoverable, so once issued, they can't be voided temporarily. After the electronic ordinary VAT invoice is issued, if the parties find that the invoice is wrong, they will sell it back or make a sales discount. , an electronic ordinary VAT invoice should be issued in scarlet letter, and it is not necessary to return the electronic ordinary VAT invoice.

Legal objectivity:

"Measures for the Administration of Invoices in People's Republic of China (PRC)" Article 22 Invoices shall be issued at one time in accordance with the prescribed time limit, sequence and columns, and stamped with the special seal for invoices. No unit or individual may commit the following acts of falsely issuing invoices: (1) Issuing invoices that are inconsistent with the actual business conditions for others and themselves; (two) let others issue invoices for themselves that are inconsistent with the actual business situation; (three) introduce others to issue invoices that are inconsistent with the actual business situation.