Electronic invoices can't be voided, and they can only be processed in red letters. The electronic invoice system does not support void operation, and when returning goods, the electronic invoice is issued incorrectly. , the drawer should issue a red-ink invoice to offset. Because the electronic VAT ordinary invoice is reproducible and cannot be recycled, once it is issued, it cannot be invalidated.

Does the electronic seal of the contract have legal effect?

According to the law, the electronic contract documents stamped with the contract seal can be used as the legal basis.

If it is a contract, it will take effect only after the parties sign or seal it. If it is an electronic contract, it can be signed with a reliable digital signature, which has the same legal effect.

An electronic signature shall be regarded as reliable if it meets the following conditions:

1. When electronic signature production data is used for electronic signature, it belongs exclusively to the electronic signer;

2. When signing, the electronic signature production data is only controlled by the electronic signer;

3. Any changes to the electronic signature after signing can be found;

Any changes in the content and form of the data message after signing can be found.

The parties can also choose to use electronic signatures that meet their agreed reliable conditions.

To sum up, the invalidation of VAT electronic invoices can be divided into red-letter invalidation and blue-letter invalidation. Red ink printing is an invalid form of paper invoice, while blue ink printing is an invalid form of electronic invoice.

Legal basis:

Electronic Commerce Law of the People's Republic of China

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.