Q：
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Under what circumstances can we issue a fully digitized electronic fapiao in red ink (with negative amount, similar to credit note)?
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A：
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After a taxpayer issues a fully digitized blue ink (positive amount) electronic fapiao, a fully digitized red ink electronic fapiao can be issued in accordance with the regulations in case of sales return, wrong issuing, service suspension, sales allowance, etc.
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Q：
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How to choose the reasons for issuing red ink fully digitized electronic fapiao?
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A：
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When selecting the reason for issuing a red ink fully digitized electronic fapiao, if the original blue ink fapiao commodity service code begins with 1 and 2, the reason for issuing red ink fapiao cannot be "service suspension"; If the commodity service code begins with 3, "sales return" cannot be selected as the reason for issuing red ink fapiao; for mixed sales, the reason for issuing red ink fapiao can be self-selected.
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Q：
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If the amount of a fully digitized electronic fapiao issued by the pilot taxpayer in the current month is filled in incorrectly, can it be voided?
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A：
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Cannot. Once a fully digitized electronic fapiao is issued, it cannot be voided. If there is an error in issuing, a red ink fully digitized electronic fapiao needs to be issued to reverse the original wrong fapiao.
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Q：
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Can the pilot taxpayer initiate the red ink fapiao issuing process for the fapiao that has been checked for claiming input tax deduction?
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A：
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Sure. As a pilot taxpayer, the red ink fapiao issuing process can be initiated through the electronic fapiao service platform for the fapiaos that have been checked for claiming input tax deduction. The issuing party can also initiate the red ink fapiao issuing process on the electronic fapiao service platform or the value-added tax comprehensive service platform.
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Q：
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If the pilot taxpayer obtains a fully digitized electronic fapiao, if the issuing party initiates the red ink fapiao issuing process, can the drawee confirm the the purpose of the fapiao?
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A：
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If the fully digitized electronic fapiao has not been confirmed for purpose of use or recorded in the account, the corresponding fully digitized electronic fapiao will be locked after the issuing party initiates the red ink fapiao issuing process, and the fapiao drawee is not allowed to confirm the fapiao purpose. If the fully digitized electronic fapiao has not been recorded for confirmed purpose, then after the issuing party issues a fully digitized electronic fapiao in red ink, the fapiao drawee is allowed to check the portion that has not been marked with red ink for claiming input tax deduction.
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FAQ
