Cannot be modified. Because the electronic VAT ordinary invoice has the characteristics of reproducibility and irrecoverability, once it is issued, it cannot be invalidated temporarily, and in case of invoicing error, sales return or sales discount after it is issued, a red invoice should be issued and cannot be modified.

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1. Electronic invoice is the product of the information age. Like ordinary invoices, they are distributed to merchants in the form of unified issuance by the tax bureau. The invoice number is distributed to merchants with national unified coding and unified anti-counterfeiting technology. The electronic invoice is accompanied by the signature mechanism of the electronic tax bureau.

2.2065438+On June 27th, 2003, Beijing State Taxation Bureau, Beijing Local Taxation Bureau, Beijing Municipal Commission of Commerce and Beijing Administration for Industry and Commerce issued announcements on several issues concerning the pilot application of electronic invoices. According to the announcement, after research, it was decided to carry out the pilot application of electronic invoices in Beijing from June 27, 20 13.