Can a counting ticket be invalidated if it is wrong? Let's take a look~
01. What should I do if the wrong number of electric tickets is issued? Red Rush or Void?
In practice, incorrect invoices are a very common problem, and generally speaking, it is good to invalidate and re-issue.
But when it comes to counting electric tickets, it's different, because counting electric tickets can't be invalidated, only red flushing.
01. Do I need confirmation from both parties to open a red word number electric ticket?
It needs to be looked at in different situations:
Scenario 1:
If the drawee fails to confirm the purpose and the account entry, the drawer shall issue the red letter electronic ticket in full after initiating the "Red Letter Invoice Information Confirmation Form" through the electronic invoice service platform, without the confirmation of the recipient.
The "Red Letter Invoice Information Confirmation Form" is entered and confirmed, and the seller does not need to enter the special issuance module to issue red letter invoices.
Scenario 2:
If the drawee has confirmed the use or the account confirmation, either party of the buyer and seller can initiate the "Red Letter Invoice Information Confirmation Form" on the electronic invoice service platform (when the payee is not a pilot taxpayer, it will be initiated and confirmed on the VAT invoice comprehensive service platform), and after confirmation by the other party, the "confirmation is invoicing" can be realized, and the seller does not need to enter the special issuance module to issue red invoices.
It should be noted that if the other party does not confirm the issuance process within 72 hours after initiating the red letter invoice issuance process, the process will be automatically invalidated and the process should be re-initiated.
02. Can I still confirm the use of red punching?
If the purpose of the invoice is not confirmed and not recorded, the corresponding invoice will be locked after the billing party initiates the red flushing process (if the purpose has been checked but not confirmed before the red flushing, it will be automatically unchecked after the red flush is initiated), and the recipient is not allowed to confirm the purpose of the invoice at this time. Because the use of the electric invoice is not confirmed and not recorded, the full amount can only be flushed in red when the red invoice is issued, so after the red invoice is issued, the corresponding blue invoice still does not allow the use to be checked and confirmed.
If the purpose of the invoice has not been confirmed, after one party initiates the red flushing process, the corresponding digital invoice will be locked (if the purpose has been checked but not confirmed before the red flushing, it will be automatically unchecked after the red flush is initiated), and the recipient is not allowed to confirm the purpose of the invoice at this time.
Because the use of the number of bills has not been confirmed and has been recorded, part of the red punch can be red-flushed, so after the red-letter invoice is issued, for part of the red punch, the recipient is allowed to check the purpose of the part of the number of bills that are not red-flushed; In the case of full red punching, the Continued Use check box is not allowed.
03. The full amount of the electric ticket that has been confirmed for the purpose is red?
Under what circumstances can a confirmed digital ticket only be red-stamped in full? In general, there are three scenarios:
1. When the reason for the red flush is "incorrect billing", the full amount of the red flush must be red;
2. If the "VAT preferential use label" corresponding to the blue invoice is "to be fully deducted for agricultural products" or "for full additional deduction of agricultural products", the full amount must be flushed.
Note: In this case, the first red flush can only be applied to the full amount of the unadded portion or the full amount of the ticket. If the first time the uncounted part is fully redwashed, the second redflush is only allowed for the remaining part (i.e. the added part).
3. When the blue invoice is labeled as "Difference Taxation - Difference Invoice", it must be flushed in red in full.
04. The situation that the red number of electric tickets cannot be issued
Under what circumstances is it not allowed to issue a red number of electric tickets? There are generally four types:
1. When the blue invoice has been invalidated, the full amount of the red invoice has been redwashed, the abnormal deduction voucher has been identified, and the red-letter confirmation or information sheet has been locked (the red-letter confirmation or information sheet has been initiated and the red-letter invoice has not been issued, and the red-letter confirmation or information sheet has not been revoked), the red flush is not allowed;
2. When the VAT purpose of the blue invoice is "to be refunded", "refunded", "deducted (refunded)", "refunded on behalf of the agent", "not refunded and not deducted", red flushing is not allowed;
3. In the tax preferential label of the blue invoice, when the "Winter Olympics Tax Rebate Label" is "Applied for Winter Olympics Tax Rebate", it is not allowed to initiate a red rush;
4. When initiating a red flush, if the other party's taxpayer is in the status of "abnormal", "cancelled", etc., and cannot log in to the system to perform relevant operations, it is not allowed to initiate a red flush.
In addition, there are five types of special tickets that must not be invalidated! Read on.
02. Five types of invoices that can only be red flushed and cannot be invalidated
Remember! The following five types of VAT special invoices cannot be invalidated!
1. Special VAT invoices that do not meet the conditions for invalidation
According to the announcement of the State Administration of Taxation on issues related to the issuance of red-letter value-added tax invoices, after issuing special VAT invoices, general VAT taxpayers need to issue red-letter special VAT invoices if they return sales, incorrect invoicing, suspension of taxable services, etc., but do not meet the conditions for invalidating invoices, or due to partial return of sales and sales discounts.
So, what conditions need to be met to invalidate the special VAT invoice?
According to the provisions of Article 20 of the Regulations on the Use of Special VAT Invoices (Guo Shui Fa [2006] No. 156), the special VAT invoices can be invalidated only under the following circumstances:
1. The time of receiving the returned invoice copy and deduction copy does not exceed the month in which the seller issues the invoice;
2. The seller has not copied the tax and has not kept the account;
3. The buyer has not been certified or the certification result is "inconsistent with the certification of taxpayer identification number" and "inconsistent authentication of special invoice code and number".
2. Electronic special VAT invoices
If the amount of a VAT electronic special invoice issued in the current month is filled in incorrectly, can it be invalidated and reissued?
No! In the event of an error in the invoicing, the taxpayer may, in accordance with the provisions of Article 7 of the Announcement of the State Administration of Taxation on Matters Concerning the Implementation of Electronic VAT Special Invoices in New Taxpayers, issue a red-letter electronic special ticket for processing, and then re-issue a blue-letter electronic special ticket according to the correct amount after the red flushing, which cannot be directly invalidated!
3. Special invoices for refined oil
According to the announcement of the State Administration of Taxation on issues related to the collection and management of refined oil consumption tax, all refined oil invoices must be issued through the refined oil invoice issuance module in the new VAT invoice management system.
Among them, after the issuance of special invoices for refined oil products, if there is a return of sales, incorrect invoicing and sales discounts, etc., a special invoice for refined oil products with red letters shall be issued in accordance with the regulations.
4. Special VAT invoices for motor vehicles
After the issuance of a uniform invoice for the sale of paper motor vehicles, if the sales are returned or issued incorrectly, the seller shall issue a red invoice, and the content of the red invoice shall correspond to the original blue invoice one by one, and operate according to the following process:
In addition, the special VAT invoice for motor vehicles and the blue invoice of the uniform invoice for motor vehicle sales are not allowed to be invalidated, and only red invoices can be issued, and red invoices are allowed to be invalidated.
The uniform invoice for the sale of motor vehicles is allowed to be voided blank.
Blue tickets, red tickets and blank invoices for motor vehicle VAT electronic special invoices are not supported to be invalidated.
5. Fully digitized electronic invoices
If a pilot taxpayer needs to issue a red-letter all-electronic invoice in the event of invoicing, return of sales, suspension of service, sales discount, etc., the following provisions shall apply:
1. If the drawee fails to confirm the use of VAT and the confirmation of the accounting, the biller shall issue a red-letter all-electronic invoice in full without the confirmation of the drawee;
2. If the drawee has confirmed the use of VAT or recorded in the account, the biller or the drawee can initiate the red-letter process, and after confirmation by the other party, the "Red Letter Invoice Information Confirmation Form" will be generated, and the biller will issue a red-letter all-electronic invoice in full or in part.