1. The buyer fills in the red-ink information form (or negative invoice) application in the VAT invoice system and exports the electronic version.
2. The buyer will send the exported electronic scarlet letter information table to the seller.
3. After receiving the scarlet letter information form sent by the buyer, the seller will import this electronic version into the billing system and review and confirm it.
4. The seller shall issue corresponding red-letter invoices (or negative invoices) according to the approved red-letter information table.
5. The seller uploads the red-ink invoice information issued to the tax system and copies the tax return.
6. After receiving the red-ink invoice issued by the seller, the buyer should also receive, check and confirm it in his own invoicing system.
7. The buyer and the seller shall properly keep relevant red-ink invoices and information forms for inspection by the tax authorities.
Matters needing attention in the scarlet letter information table of certified invoices are as follows:
1. Verify the original invoice information: Before applying for the red-ink invoice information form, you must check the original invoice information to ensure its accuracy. Any mistakes or omissions may lead to subsequent problems.
2. Choose appropriate reasons for issuing scarlet letter: choose appropriate reasons for issuing scarlet letter according to the actual situation, such as "return", "discount" and "incorrect invoice content". Ensure that the reasons are reasonable and can accurately reflect the actual situation.
3. Check the commodity code: ensure that the commodity code is consistent with the original invoice to avoid tax problems caused by inconsistent codes.
4. Follow the certification cycle: certified invoices can apply for red-letter information forms within a certain period of time. Please pay attention to this deadline, so as to avoid unnecessary trouble caused by the expiration.
5. Keep relevant documents: In the process of applying for the red-ink invoice information form, all relevant documents and records should be properly kept for subsequent verification.
6. Carefully check the contents of the scarlet letter information form: Before submitting the scarlet letter information form, you must carefully check the information in the form to ensure accuracy. If there is any problem, modify it in time.
7. Timely delivery to relevant departments: deliver the red-ink invoice information form to relevant departments or personnel in time to ensure the smooth progress of the process.
To sum up, the specific operation steps may vary depending on the billing software or system used. In practice, it is recommended to consult the local tax authorities or professional service agencies to ensure the accuracy and compliance of the process.
Legal basis:
Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC)
Article 27
After the invoice is issued, if a red-ink invoice is needed for sales return, the original invoice must be recovered and marked as "invalid" or a valid certificate from the other party must be obtained. After issuing the invoice, if there is a sales discount, you must reissue the sales invoice after recovering the original invoice and marking it as "invalid" or issue a red-ink invoice after obtaining the valid certificate from the other party.