1. Conditions for invalidation of special VAT invoices
When the invoicing party receives the rejection conditions of the returned invoice couplet or deduction contract in the month of issuing the special invoice, it shall be disposed of as invalid; if any error is found at the time of issuance, it may be immediately invalidated. The term "abrogation of contractual cooperation" refers to the simultaneous existence of the following circumstances:
(1) The time of receipt of the returned invoice couplet and deduction couplet does not exceed the month of the seller's invoice.
(2) The seller did not copy taxes and did not keep accounts.
(3) The purchaser has not been certified or the result of certification is "the identification number of taxpayer does not conform to the certification", "the special invoice code, the number certification does not conform to the certification".
The invalid special invoice shall be disposed of as "invalid" in the anti-counterfeiting tax control system. The words "invalid" shall be marked on the paper special invoice (including the unprinted special invoice) in succession and retained in full succession.
2. Conditions for invalidation of special VAT invoices
If a small-scale taxpayer makes a special invoice on his behalf, in case of sales return, sales discount and incorrect invoice filling, the tax authorities may stop invalidating the special invoice if the taxpayer returns all the concurrent invoices on his behalf and the refund occurs in the same month of invoice opening.
In the absence of the special invoice deduction couplet and invoice couplet, or even though the special invoice deduction couplet and invoice couplet have been recovered, but the purchaser has submitted the special invoice deduction couplet to the tax authorities for certification, the special invoice issued shall not be invalidated.
3. Invoice issuance is wrong, how to invalidate it? (Take the Gold Tax Plate as an example)
Step1: Login Invoicing software - invoice management - invoice invalidation
Step2: The system jumps out of the invoice information list interface and finds out which invoice needs to be invalidated, or enters the invalidated invoice in the search box.
Step3: Select the invoice to be invalidated and click the "invalidated" button in the upper right corner.
You can also click to view the invoice, and then choose "invalid"
Step4: Click OK in the pop-up dialog box
Step5: This time, we will jump out of the prompt box and prompt the invoice to be invalid, win or lose. Click below to confirm.
Step6: After confirmation, the invoice will be void.
4. Invoice software, how to invalidate an invoice that has not been issued?
Click on the "invoice management" module, click on the invoice management (menu bar) - no invoice invalidated, select the corresponding invoice varieties, enter the number of invoices to be invalidated, verify the correctness and then click the "affirmative" button. (Take the Gold Tax Plate as an example)
5. When the invoice is invalidated, can't find the invoice to be invalidated?
(1) Check whether the invoice is available in the invoice inquiry. If not, click "Invoice Repair" and stop invalidation in "Invoice invalidation" after successful repair; (Gold Tax Plate as shown in the figure)
(2) The invalid invoice can not be invalidated again: verify whether the invalid sign in the invoice is "yes" or "no", and stop checking the "invalid sign" in the "invoice inquiry";
(3) Copied invoices can not be invalidated: enter the tax declaration disposal - status inquiry - special invoices for VAT and general invoices for VAT - check the "date of last tax declaration", before which the invoices are copied invoices and can not be invalidated;
(4) Cross-monthly invoices cannot be invalidated: Verify the date of invoice, cross-monthly invoices can only be cancelled by issuing red-letter invoices.
6. Can the invoice of waste oil be invalidated?
After issuing the special invoice for waste oil, the special invoice for waste oil in red letters shall be issued in accordance with the rules in case of sales returns, incorrect invoices and sales discounts.
Document Rules: Announcement of the State Administration of Taxation on Issues Concerning the Administration of Waste Oil Consumption Tax (Announcement No. 1, 2018)
7. This month's electronic ordinary invoice for VAT is wrong. Can it be invalidated?
Value-added tax electronic invoice can not be invalidated after issuance. After issuing the electronic invoice, the taxpayer can issue the electronic ordinary fee invoice of value-added tax in red letters in case of return of sales, incorrect invoice, suspension of taxable service, etc.
I believe that after reading this article's introduction of Linyi Accounting and Tax Reporting http://www.jiuxingkuaiji.com, I will have my own understanding of this aspect, and other problems can be solved well in the future.