Q：
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Small-scale taxpayers who could issue VAT special invoices would also be allowed to assist issuing special invoices at the Competent in charge of the Inland Revenue Department?
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A：
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In accordance with Article 1 of the Announcement of the State Administration of Taxation on Expanding the Pilot Scope of Self-Issuance of Special VAT Invoices by Small-scale Taxpayers (SAT Announcement [2019] No. 8) and the "About<Announcement of Small-scale Taxpayers Issuing VAT Special Invoices Testing Scale>" Article 2 of the Interpretation stipulates that small-scale taxpayers included in the pilot scope of small-scale taxpayers issuing special VAT invoices on their own may choose to use the VAT invoice management system to issue special VAT invoices on their own, or apply to the tax authorities for issuance. Small-scale taxpayers who choose to issue their own special VAT invoices will no longer be issued by the tax authorities. It should be noted that pilot taxpayers who sell the real estate they have acquired and need to issue special VAT invoices shall apply to the tax authorities for issuance in accordance with the relevant provisions.
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Q：
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How could VAT Special Invoices be voided?
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A：
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If a small-scale taxpayer issues a special invoice on behalf of a taxpayer in the event of a return of the sale of goods, a sales discount, or an error in the filling in of the invoice, if the taxpayer returns all the coupons issued on behalf of the taxpayer, and the refund occurs in the month of invoice issuance, the tax authorities may void the special invoices issued; it should be noted that the special invoices issued shall not be invalidated if the special invoice deduction coupons and invoice coupons have not been recovered, or the special invoices and invoice coupons have been recovered but the buyer has submitted the special invoice deduction coupons to the tax authorities for certification.
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Q：
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VAT electronic free text invoices are issued incorrectly, could it be voided?
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A：
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VAT electronic invoices cannot be voided after they have been issued. After the taxpayer issues the electronic invoice, if there is a return of the sales goods, an error in the invoice, the suspension of taxable services, etc., the taxpayer may issue a red VAT electronic ordinary invoice.
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Q：
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How to issue a red-letter invoice through the system?
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A：
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The process of issuing a special invoice for red-letter VAT is divided into three steps: filling in the "Information Form for Issuing Special Invoice for Red-letter VAT" (hereinafter referred to as the "Information Form"), receiving and verifying through the "Information Form" and issuing a red-letter invoice by the seller.
It should be noted that not all red-letter invoices need to fill in the "Information Form" first, and the current red-letter invoices for general VAT invoices, VAT electronic ordinary invoices and unified invoices for motor vehicle sales do not need to fill in the "Information Form” and can be directly issued in the invoicing system.
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Q：
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What are the solutions to loss of invoices?
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A：
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Taxpayers got invoices lost, stolen or damaged, which makes it impossible to identify the code or number or loss shall promptly report to the tax authorities, and according to the second paragraph of article 2 of the Decision of the State Administration of Taxation on The Announcement and Cancellation of a Batch of Tax Certificates and the Repeal and Amendment of Some Regulatory Documents (Order No. 48 of the State Administration of Taxation), there is no need to publish a declaration to void it.
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