1, VAT electronic ordinary invoice cannot be voided, and only negative invoices can be issued. Because the electronic VAT ordinary invoice has the characteristics of reproducibility and irrecoverability, once it is issued, it cannot be invalidated.

2. After the issuance of the VAT electronic ordinary invoice, if there are billing errors, sales returns or sales concessions, etc. , a red-ink electronic ordinary VAT invoice should be issued, and it is not necessary to return the electronic ordinary VAT invoice.

The benefits of electronic invoice are as follows:

1. Compared with ordinary invoices, electronic invoices are easier to save. Electronic invoices can be logged on the service platform at any time to query and download invoices with electronic signatures, which is more convenient to use.

2. Effectively reduce the risk of false invoices, so that everyone can obtain electronic invoices while trading, and can check the obtained electronic invoices;

3. Compared with ordinary invoices, electronic invoices can be used and printed at any time, and there is no limit on the number of times of printing, so there is no need to worry that the loss of invoices will affect reimbursement and other matters;

4. In addition, because electronic invoice has the characteristics of paperless, low cost and convenient storage, what is more important is that electronic invoice comprehensively processes invoice information, which greatly improves the management efficiency of enterprises.

The differences between electronic invoices and paper invoices are as follows:

1, different media: ordinary paper invoices are presented in paper form; Electronic invoices are mostly presented in digital form;

2. The time of promotion and use is different: the birth of ordinary paper invoices is earlier than that of electronic invoices; Electronic invoice was piloted in 22 provinces and cities such as Beijing, Zhejiang, Guangzhou and Shenzhen in early 20 12.

3. Different storage methods: ordinary paper invoices need to be properly kept; Electronic invoices only need to save electronic files and print them when necessary, which can avoid many inconveniences caused by the loss of paper invoices;

4. Different invoice issuing costs: Compared with traditional paper invoices, electronic invoice management system can issue invoices online, saving invoice costs, tax control machine costs and related labor costs.

To sum up, the electronic special ticket cannot be invalidated, and a red-ink invoice should be issued. In order to better meet the needs of electronic invoice reform, electronic signature is adopted to replace the original invoice special seal. Taxpayers can download the VAT electronic invoice format file reader through the national VAT invoice inspection platform to check the electronic special ticket and verify the validity of the electronic signature.

Legal basis:

Article 14 of People's Republic of China (PRC) Electronic Signature Law

A reliable electronic signature has the same legal effect as a handwritten signature or seal.

Article 13 of the Electronic Commerce Law of the People's Republic of China

The goods sold or services provided by e-commerce operators shall meet the requirements of protecting personal and property safety and environmental protection, and shall not sell or provide goods or services prohibited from trading by laws and administrative regulations.

Article 14

When selling goods or providing services, e-commerce operators shall issue purchase vouchers or service documents such as paper invoices or electronic invoices according to law. Electronic invoices and paper invoices have the same legal effect.