Q：
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VAT special invoice in the mailing process lost the first page and second page, or only lost one of them then how can we deal with it?
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A：
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According to regulations, if a taxpayer loses two pages, they can use the copy of the third page affixed with the invoice seal of the seller as the VAT deduction proof, also is the evidence for claim input VAT or bookkeeping records.
If a taxpayer loses one of them, for second page the copy of first page can be used as the proof of VAT input tax deduction or tax refund, if the first page lost then the copy of second page can be used as an accounting voucher.
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Q：
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What are the conditions for cancel VAT special invoices?
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A：
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According to regulations, when below conditions satisfied then the VAT special invoices can be canceled:
Receipt of returned invoice within the same month of invoice issued by the seller; Failure of tax copying and bookkeeping by the seller; Failure of input VAT verification of the buyer or result of input VAT verification failed.
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Q：
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How to deal with the situation that the VAT special invoice need to be offset once the VAT special invoice issued by the tax authority or issued by seller?
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A：
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According to regulations, after issuing special VAT invoice, general VAT taxpayers who need to issue special red-letter invoice due to partial return of sales or sales discount due to such circumstances as return of sales, error in invoicing, suspension of taxable services, etc., but do not meet the conditions of invoice invalidation, shall be handled in the following ways:
For deducted VAT invoice, the buyer need fill the “Information form of issue offset VAT special invoice” in the invoice system without relative invoice information, after received sellers’ offset invoice along with the information table as the proof of charge to an account, and temporarily transfer out the amount of input tax; If the buyer fails to deduct the input VAT, but cannot return the invoice, the buyer shall fill in the information form with relative invoice information; If the special invoice issued by the seller has not been delivered to the buyer, or the buyer has not used the invoice and deduction copy to declare and return the invoice copy and deduction copy, the seller may fill out and upload the Information Form in the new system. The seller shall fill in the corresponding special invoice information when opening the Information Form.
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Q：
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VAT electronic special invoice issued by mistake can be canceled? How to offset the invoice?
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A：
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The carrier of VAT electronic invoice is electronic file, once issued cannot be canceled. In case of invoice error, you can first issue a credit invoice for revert, and then re-issue it according to the correct amount. If a taxpayer needs to offset the invoice after issuing an electronic special invoice, goods returned, invoice error, termination of services, sales discounts, the provisions of the special invoice shall be followed according to regulation of VAT special invoice.
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FAQ
