Certified invoices cannot be revoked.

Invoices that have been certified cannot be canceled. Since the current certification system uploads in real time, the certification data has been uploaded to data centers across the country at the same time as the certification. As long as the certification is passed, the tax system will automatically record the tax amount, which is irrevocable. If the invoice cannot be deducted, the enterprise can transfer the input tax amount for processing.

The input tax invoice certification cannot be revoked because it is directly uploaded to the national tax server for comparison, but you can apply for the other party to issue a red-letter invoice;

1. After completing the certification, a red-letter invoice will be issued. It can be handled in two situations:

1. If the enterprise has already declared the input tax to be deducted when applying for the issuance of a red invoice, the enterprise should directly transfer the input tax.

2. If the enterprise does not declare the input tax deduction when applying for the issuance of a red invoice, the enterprise should first declare the input tax deduction and transfer it out at the same time.

2. Handling when receiving red-letter invoices

The "Supplementary Notice of the State Administration of Taxation on Revising the Regulations on the Use of Special Value-Added Tax Invoices" (Guo Shui Fa [2007] No. 18) stipulates that, Special invoices with red letters will not be submitted to the tax authorities for certification.

According to the provisions of the State Administration of Taxation Announcement No. 73 of 2014, if the certification result is "certification consistent", the buyer does not fill in the corresponding special blue invoice information when filling out the "Information Form". However, input deductions must be made and transferred out.

Therefore, in this case, the enterprise does not need to authenticate when receiving the red-letter invoice (otherwise, the red-letter invoice will be issued with a negative number, which will cause repeated transfers). It only needs to compare the red-letter invoice with the retained "Information Form" 》 together as the accounting voucher for the transfer of input items.

Legal basis:

"Implementation Rules of the Interim Regulations of the People's Republic of China on Value-Added Tax"

Article 11 Taxpayers other than small-scale taxpayers The value-added tax refunded to the purchaser by a person (hereinafter referred to as the general taxpayer) due to the return or discount of the sales goods shall be deducted from the output tax in the current period when the sales goods are returned or discounted; The value-added tax recovered shall be deducted from the input tax in the current period when the purchased goods are withdrawn or discounted.

After a general taxpayer sells goods or taxable services and issues a special value-added tax invoice, if the sales goods are returned or discounted, or the invoice is incorrectly issued, a red letter special value-added tax invoice shall be issued in accordance with the regulations of the State Administration of Taxation. bill. If a special red-letter value-added tax invoice is not issued as required, the value-added tax shall not be deducted from the output tax.