The first step is to apply for filling in the information form.
Step 2: After the tax authorities have passed the examination, the seller will fill in the red-letter special ticket in the invoicing software.
Need to issue a red letter:
After the general VAT taxpayer issues a special VAT invoice, it is necessary to issue a red-ink special invoice in case of sales return, billing error and suspension of taxable services. , but it does not meet the conditions of invoice invalidation or sales discount occurs due to partial return of sales.
Legal basis: Article 14 of the Provisions on the Use of Special VAT Invoices.
After the general taxpayer obtains the special invoice, if the sales are returned, the invoicing is wrong, etc. , but does not meet the cancellation conditions, or part of the sales is returned or the sales discount occurs, the buyer shall fill out the Application Form for Issuing Special VAT Invoice in Red Letter (hereinafter referred to as the Application Form, Annex 3) and report to the competent tax authorities. The blue special invoice corresponding to the application form shall be certified by the tax authorities. If the certification result is "qualified" and the VAT input tax has been deducted, the general taxpayer does not fill in the corresponding blue special invoice information when filling out the application form. If the certification result is "the taxpayer identification number does not match the certification" or "the code and number of the special invoice do not match the certification", the general taxpayer should fill in the corresponding blue special invoice information when filling out the application form.