12 common mistakes in invoices，You must have met it!

12 common mistakes in invoices，You must have met it!

1. Special VAT invoices have been certified for deduction，There is no need to return the original blue invoice when issuing an invoice with red letters. "Amendments of the State Administration of Taxation"<增值税专用发票使用规定>Article 25 of the Notice (Guo Shui Fa [2006] No. 156)，“Special invoices used to deduct VAT input tax shall be certified by the tax authorities as(Unless otherwise specified by the State Administration of Taxation)。

The certified special invoice shall be used as the purchaser's accounting voucher，Not returnable to seller。”

1. Red letter invoices cannot be issued if returns are made across the New Year or if the invoice is issued incorrectly. State Administration of Taxation Announcement No. 47 of 2025：After the taxpayer issues a special value-added tax invoice，Sales return occurs、Wrong invoicing、Suspension of taxable services and other circumstances but does not meet the conditions for invalidation of invoices，Or due to partial return of sales and sales discounts，Need to issue a special VAT invoice with red letters。
2. If an invoice is lost, it must be declared invalid in a newspaper. "State Administration of Taxation's Notice on Stolen、Announcement on Issues Related to Lost Special Value-Added Tax Invoices" State Administration of Taxation Announcement No. 50 of 2025：For the convenience of taxpayers，The State Administration of Taxation decided to cancel the taxpayer’s special value-added tax invoice which was stolen.、When lost, a "loss statement" must be published in the "China Tax News"。

The State Administration of Taxation's "State Administration of Taxation's Notice on Stolen、Interpretation of the Announcement on Issues Related to Lost Special Value-Added Tax Invoices，After the above provisions are cancelled, it will be implemented in accordance with the "Implementation Rules of the Invoice Management Measures of the People's Republic of China" (State Administration of Taxation Order No. 25).，State Administration of Taxation Order No. 37 (revised) Article 31 “Units and individuals who use invoices shall properly keep the invoices”。

When an invoice is lost，A written report to the tax authority should be made on the day the loss is discovered.，and publish a newspaper statement stating that it is invalid."，Invoice theft occurs、In case of loss，Units and individuals who use invoices should discover that they have been stolen、Report to the tax authorities in writing on the day of loss，And published a statement in the newspaper to declare it invalid.。

1. Taxpayers whose invoices have been collected can go to the tax authorities to issue invoices on their behalf. "Notice of the State Administration of Taxation on Strengthening and Standardizing the Issuance of Ordinary Invoices by Tax Authorities" (Guo Shui Han [2004] No. 1024)：Taxpayers whose invoices have been collected by the tax authorities or whose sales of invoices have been stopped according to law，Invoices need to be issued to obtain operating income； remind：Taxpayer with collected invoice，Such as issuing invoices from a third-party company，It's a false invoice，It's a false invoice，It's a false invoice!
2. There are only three situations in which the invoice column is "no tax"，In other cases, if the tax rate column is written as "no tax", it is a non-compliant invoice. State Administration of Taxation Announcement No. 53 of 2025："6 non-taxable items that have not been sold" of the tax classification and coding of goods and services，Used when taxpayers receive payment but no goods are sold.、taxable services、Serve、In the case of intangible assets or real estate。

"No tax items that have not been sold" is divided into 601 "Prepaid card sales and recharge"、602"Sales of advance receipts from self-developed real estate projects"、603"The business tax has been declared and paid but the invoice has not been issued and the invoice has been issued"。 Use "non-taxable items that have not been sold" coding，The invoice tax rate column should be filled with "No tax"，Special VAT invoices are not allowed to be issued。

1. A special value-added tax invoice can be issued for the handling fee of card swiping. State Administration of Taxation Announcement No. 11 of 2025：Nine、card issuer、Clearing institutions and acquirers provide bank card inter-institutional fund clearing services，Execute in accordance with the following regulations：
2. The card issuer charges the card issuer service fee to the acquirer as the sales amount.，And issue a VAT invoice to the clearing agency based on this sales amount。
3. The clearing agency provides the card issuer with、The network service fee charged by the acquirer is the sales amount，And issue a value-added tax invoice to the card issuer based on the network service fee paid by the card issuer.，Issue VAT invoices to the acquirer based on the network service fees paid by the acquirer。

The card issuer’s service fee recorded on the VAT invoice obtained by the clearing agency from the card issuer，Included in the sales volume of the clearing agency，The clearing agency will issue a value-added tax invoice to the acquiring agency based on this sales amount.。

1. The acquiring service fee charged by the acquiring institution to the merchant is the sales amount.，And issue VAT invoices to merchants based on this sales volume。
2. When purchasing second-hand cars, you can obtain a special ticket to deduct the input tax according to regulations. "Notice on Promoting Convenient Transactions of Second-hand Cars and Accelerating the Active Second-hand Car Market" (Shang Jian Zi[2025]8No.) regulations：The current policy allows the issuance and purchaser of special value-added tax invoices，General taxpayers selling second-hand cars can issue special VAT invoices、Small-scale taxpayers can have the competent tax authorities issue special value-added tax invoices on their behalf。

State Administration of Taxation Announcement No. 90 of 2025：Taxpayers sell their used fixed assets，The simplified method applies to the policy of levying value-added tax at a reduced rate of 3% and a reduced rate of 2%.，Tax cuts can be waived，Pay value-added tax at a 3% tax rate according to the simplified method，And can issue special value-added tax invoices。

Replenish：Taxpayer sells his used car，Simplified methods (such as deducting input tax at the time of purchase) are not applicable，It can be deducted but not deducted at the time of purchase, etc.)，According to the general tax calculation method, the applicable tax rate is 17% and the value-added tax is calculated and paid after deducting the input tax.，Special VAT invoices with a tax rate of 17% can be issued。

1. Pay bank and other financial institutions fees and interest to obtain invoices，Among them, the special invoices obtained by financial institutions can be deducted from the input tax according to regulations.。

Article 19 of the "Invoice Management Measures of the People's Republic of China"，selling goods、Units and individuals that provide services and engage in other business activities，Collecting payments from external business operations，The payee shall issue an invoice to the payer；special circumstances，The payer issues an invoice to the payee。

1. The "Taxpayer Identification Number" column in the general invoice must be filled in "Announcement of the State Administration of Taxation on Issues Concerning the Issuance of Value-Added Tax Invoices" (State Administration of Taxation Announcement No. 16, 2025)：From July 1, 2025，The buyer is a company，When requesting a general VAT invoice，The taxpayer identification number or unified social credit code should be provided to the seller；When the seller issues a general VAT invoice to the seller，The taxpayer identification number or unified social credit code of the purchaser should be filled in the "Purchasing Party Taxpayer Identification Number" column.。

Invoices that do not comply with regulations，Not to be used as tax receipt。

1. The sales list of special VAT invoices must be issued by the tax control system. Guoshuifa [2006] No. 156：General taxpayer sales of goods、Providing processing, repair and repair services and taxable activities can be combined to issue special value-added tax invoices。Comprehensive issuance of special value-added tax invoices，At the same time, use the new system to issue a "List of Sales of Goods or Provision of Taxable Services"，And stamp the invoice with a special seal。

Replenish：Currently, the tax law only stipulates that special value-added tax invoices can be issued collectively.，At the same time, use the anti-counterfeiting tax control system to issue a "List of Goods Sold or Taxable Services Provided"。There are currently no relevant regulations for ordinary VAT invoices。 Additional evidence for accounting and tax deductions，For ordinary VAT invoices, you can

Require

Provide a list，But it can be issued without using the anti-counterfeiting tax control system.。

1. Business tax invoices issued before the business tax to VAT reform (issues such as invoicing errors) can be re-invoiced. State Administration of Taxation Announcement No. 11 of 2025，Taxpayers’ business tax-related business that occurred before May 1, 2025，Need to issue additional invoices，Ordinary VAT invoices can be issued before December 31, 2025 (unless otherwise specified by the State Administration of Taxation)。

The main situations that require re-issuance of invoices include:：

1. Business tax declared，No invoice issued；
2. Business tax declared，Invoice issued，Sales returns or discounts occur、Wrong invoicing、Suspension of taxable services, etc.，Need to issue a red invoice or re-issue an invoice；
3. Business tax paid back，No invoice issued。
4. The time limit for special ticket certification has been relaxed from 180 days to 360 days. State Administration of Taxation Announcement No. 11 of 2025，2025Special value-added tax invoices issued on or after July 1, 2020、Certification of unified invoices for motor vehicle sales and customs import value-added tax payment documents、The time limit for confirmation or application for audit comparison is relaxed from 180 days to 360 days

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