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 is issued, which can be processed 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 out. Because the certification result is "certified in compliance" and the input VAT has been deducted, the purchaser must temporarily transfer the input tax that has been declared for deduction from the current input tax according to the VAT listed in the "Information Form". 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. For example, if the buyer completes the certification in the month of invoicing and applies for issuance of a red-letter invoice, or the buyer is a foreign trade enterprise (their input tax is included in the input tax to be deducted), and the taxpayer does not declare the input tax to be deducted, the input tax can be deducted when reporting. It will be included in the current period's input tax amount, and at the same time, it will be temporarily transferred out of the current period's input tax amount according to the value-added tax amount listed in the "Information Table".