"Hello, I want to ask about the special VAT invoice. Our company sold a batch of goods to a foreign company some time ago. After receiving the invoice, the other party found that the tax number was entered incorrectly. Excuse me, what should I do? " Taxpayer consultation. "Is the invoice issued this month?" Xiao Zhao asked. "yes." The other party replied.
"In this case, you can ask the other party not to carry out invoice deduction joint authentication and bookkeeping, and take the time to return the invoice. If you can receive the returned invoice before the end of the month, you can void the invoice in the VAT invoicing system, and mark the word' void' on the invoice, and then you can reissue the invoice. " Xiao Zhao patiently explained.
"What if I receive the returned invoice next month?" Taxpayers still have questions.
"If you receive the returned invoice next month, you must issue a special red-letter VAT invoice. You can ask the buyer to issue written materials when returning the invoice, stating the reason for the return, the wrong specific item and the correct content. After receiving the invoice, enter the VAT billing system and fill out the Application Form for Issuing Special VAT Invoice in red according to the actual situation. After filling in the form, print the application form, affix the special seal for finance, and import the data into the USB flash drive. Take the application form, USB flash drive, original invoice and buyer's written materials to State Taxation Administration of The People's Republic of China Tax Service Office. If the audit is correct, we will issue a red-letter notice for the issuance of special VAT invoices. The company will use the red-ink invoice notice to issue a negative invoice to offset the previous staggered invoice, and then re-issue a special VAT invoice based on the correct information. " Xiao Zhao replied in detail.