[Concern] What should I do if I lose the special ticket？ How to open a special ticket by oneself or on behalf of others？ The 12366 hot question and answer about invoices is coming!

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Invoice is the basis for each company to make accounts, and it is also the proof of tax payment. Recently, Shenshui Xiaowei learned through the 12366 tax payment service hotline that enterprises often encounter problems such as the loss, invalidation or the need to open red-ink invoices in their daily operations. Today, we have sorted out the most frequently asked questions and answers on invoices in the hotline, so let’s learn together ~

What should I do if the special VAT invoice loses both the invoice copy and the deduction copy in the mail, or only one of them is lost?

Answer: According to the Announcement of State Taxation Administration of The People’s Republic of China on the Comprehensive Service Platform for VAT Invoices (State Taxation Administration of The People’s Republic of China Announcement No.1, 2020), taxpayers lose the invoice and deduction of the special VAT invoice or the unified invoice for motor vehicle sales at the same time, and can use the copy of the corresponding invoice bookkeeping copy stamped with the seller’s invoice special seal as the deduction voucher, tax refund voucher or accounting voucher for VAT input tax.

If a taxpayer loses the deduction coupon of a special VAT invoice or a unified invoice for motor vehicle sales, it can use the copy of the invoice coupon of the corresponding invoice as the deduction voucher or tax refund voucher for VAT input tax; If a taxpayer loses the invoice copy that has issued a special VAT invoice or a unified invoice for motor vehicle sales, it can use the copy of the deduction copy of the corresponding invoice as an accounting voucher.

What are the conditions for voiding special VAT invoices?

A: According to "State Taxation Administration of The People’s Republic of China’s Revision"

<增值税专用发票使用规定>Notice "(Guo Shui Fa [2006] No.156) stipulates that, in any of the following circumstances, it shall be the conditions for invalidation as mentioned in these Provisions:

(1) The time for receipt and deduction of returned invoices does not exceed the seller’s billing month;

(2) The seller did not copy the tax and did not keep an account;

(3) The purchaser is not certified or the certification result is "the taxpayer identification number is not certified" and "the special invoice code and number are not certified".

What should I do if a special VAT invoice is issued by myself or by the tax authorities?

A: According to the Announcement of State Taxation Administration of The People’s Republic of China on Issues Concerning the Issuance of Red-letter VAT Invoices (State Taxation Administration of The People’s Republic of China Announcement No.47, 2016):

Article 1 After issuing special VAT invoices (hereinafter referred to as "special invoices"), general VAT taxpayers who fail to meet the conditions for invalidation of invoices or need to issue special VAT invoices due to partial refund of sales and sales discounts shall be treated as follows:

(1) If the special invoice obtained by the buyer has been used to declare deduction, the buyer can fill in and upload the Information Form for Issuing Red-ink Special VAT Invoice (hereinafter referred to as the Information Form) in the new VAT invoice management system (hereinafter referred to as the "new system"). When filling in the Information Form, the corresponding blue-ink special invoice information is not filled in, and the VAT amount listed in the Information Form should be temporarily transferred from the current input tax amount.

(2) If the special invoice obtained by the buyer is not used to declare deduction, but the invoice copy or deduction copy cannot be returned, the buyer shall fill in the corresponding blue special invoice information when filling out the Information Form.

(3) If the special invoice issued by the seller has not been delivered to the buyer, and the buyer has not used it to declare the deduction and returned the invoice and the deduction, the seller can fill in and upload the Information Form in the new system. The seller shall fill in the corresponding blue special invoice information when filling out the Information Form.

According to the Announcement of State Taxation Administration of The People’s Republic of China on Issues Concerning the Issuance of Red-letter VAT Invoices (State Taxation Administration of The People’s Republic of China Announcement No.47, 2016), if the tax authorities need to issue red-letter special invoices for small-scale taxpayers, it shall be handled according to the method of issuing red-letter special invoices for ordinary taxpayers.

Can the special electronic VAT invoice be voided if it is wrongly issued? How to issue the corresponding red-ink invoice?

Answer: The carrier of the special electronic VAT invoice is changed from a special paper VAT invoice supervised by the tax authorities to an electronic document in the format specified by the tax authorities, and once it is issued, it cannot be invalidated. In case of an error in invoicing, you can first issue a red-ink electronic special ticket and then re-issue a blue-ink electronic special ticket according to the provisions of Article 7 of the Announcement of State Taxation Administration of The People’s Republic of China on Relevant Matters Concerning the Implementation of Electronic Special Invoices for VAT among Newly-established Taxpayers (State Taxation Administration of The People’s Republic of China Announcement No.22, 2020).

Article 7 of the Announcement of State Taxation Administration of The People’s Republic of China on Issues Related to the Implementation of Electronic Special Invoices for VAT among Newly-established Taxpayers (State Taxation Administration of The People’s Republic of China Announcement No.22, 2020), if a taxpayer issues an electronic special ticket, it is necessary to issue a red-ink electronic special ticket due to the return of sales, incorrect invoicing, suspension of taxable services, sales discount, etc., the following provisions shall apply:

(1) If the buyer has used the electronic special ticket to declare the deduction, the buyer shall fill in and upload the Information Form for Issuing Red-ink VAT Special Invoice (hereinafter referred to as the Information Form) in the VAT Invoice Management System (hereinafter referred to as the Invoice Management System), and do not fill in the corresponding blue-ink electronic special ticket information when filling in the Information Form.

If the buyer does not use the electronic special ticket to declare deduction, the seller shall fill in and upload the Information Form in the invoice management system, and fill in the corresponding blue electronic special ticket information when filling in the Information Form.

(2) The tax authorities receive the Information Form uploaded by taxpayers through the network, and after the system automatically checks it, it generates the Information Form with the number of the red-ink invoice information form, and synchronizes the information to the taxpayer’s system.

(3) The seller shall issue a red-ink electronic special ticket based on the Information Form verified by the tax authorities, and issue it in the invoice management system with negative output. The scarlet letter electronic special ticket should correspond to the Information Form one by one.

(4) If the buyer has used the electronic special ticket to declare the deduction, it shall temporarily transfer it from the current input tax amount according to the VAT amount listed in the Information Form, and after obtaining the red-ink electronic special ticket issued by the seller, it will be used together with the Information Form as the accounting voucher.

Source: Shanghai Taxation

Editor: He Jing

Audit: Zhang Yanqin:, Video applet likes, tap twice to cancel like watching, tap twice to cancel watching.

Original title: "What should I do if I lose my special ticket? How to open a special ticket by oneself or on behalf of others? The 12366 hot question and answer about invoices is coming! 》

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