The red ink offset of VAT electronic ordinary invoice refers to the error found after the invoice is issued and needs to be corrected. It can usually be corrected by red ink offset printing. Attention should be paid to the following points in electronic invoice reversal: 1. Login system: firstly, you need to enter the billing system, enter relevant information to log in, and select the electronic ordinary invoice to be corrected. 2. Select red flushing function: select the corresponding red flushing function and fill in red flushing information, including red flushing reason, red flushing time and red flushing amount. 3. Fill in the scarlet letter application form: When filling in the scarlet letter application form, you need to carefully check the contents to ensure accuracy. At the same time, it is necessary to upload relevant attachments, including original invoices and red-ink notes. 4. Generate red-letter notice: after submitting the application form, the system will automatically generate red-letter notice for filing and bookkeeping. 5. Save and upload the application form and attachments: After the red-letter notice is generated, you need to save the application form and related attachments and upload them to the competent tax authorities for filing. At the same time, before uploading, the application form and attachments need to be signed and encrypted. 6. Filing of the original invoice: After completing the red-letter application, the original invoice needs to be submitted to the competent tax authorities for filing. In the process of filing, the tax authorities will review the hedging situation and the application form and attachments.
How to check the validity of electronic ordinary invoices after they are flushed? After the electronic ordinary invoice is flushed red, its validity and inspection method are consistent with the ordinary invoice. Generally speaking, you can check in the following ways: 1. Inquire in the online tax bureau: Taxpayers can log in to the online tax bureau and inquire about invoices by inputting information such as invoice number and invoice date. 2. Inquire through the mobile APP provided by the tax department: Taxpayers can use the built-in invoice checking function of the APP by downloading and installing the tax APP. 3. Inquire at the local tax bureau: Taxpayers can inquire about invoices at the local tax bureau through the help of machine terminals or staff.
Redundancy of electronic ordinary invoices is a way for taxpayers to make corrections. During the red ink flushing operation, it is necessary to carefully check the information filled in, complete the relevant filing and uploading processes, and ensure the compliance and legality of the operation. At the same time, the validity of the invoice should be checked to ensure its legitimacy after red-stamping.
Legal basis:
Article 34 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) * * * After the invoice is issued, if it is necessary to issue a red-ink invoice for sales return, the original invoice must be recovered and marked as "invalid" or a valid certificate from the other party must be obtained; In case of sales discount, a new sales invoice shall be issued after the original invoice is recovered and marked as "invalid".