If the special invoice obtained by the buyer has been used to declare the deduction, the buyer can fill in and upload the information form for issuing special VAT invoices in red ink in the new VAT invoice management system, and do not fill in the corresponding blue special invoice information when filling in the information form. The process of the buyer's application for issuance:
1. The buyer issues and submits the application form.
2. The buyer's tax authorities shall issue a notice after examination.
3. The buyer shall submit a written notice to the seller.
4. The seller shall issue a special invoice in scarlet letter.