According to Article 26 of the Provisions on the Use of Special Invoices for Value-added Tax, certified products shall not be used as VAT input tax deduction vouchers under any of the following circumstances, and the tax authorities shall return the originals before the buyer can ask the seller to reissue the special invoices. Unable to authenticate. The term "unable to authenticate" as mentioned in these Provisions means that the ciphertext or plaintext listed in the special invoice cannot be recognized and the authentication result cannot be produced.
Taxpayer identification number authentication does not match. Inconsistent authentication of taxpayer identification number as mentioned in these Provisions refers to that the buyer's taxpayer identification number listed in the special invoice is wrong. Special invoice code and number authentication do not match. Inconsistency in the authentication of special invoice codes and numbers as mentioned in these Provisions means that the ciphertext listed in special invoices is inconsistent with the plaintext codes or numbers after being interpreted.
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The relevant requirements for special VAT invoices are as follows:
1. Units and individuals that issue invoices shall establish a registration system for the use of invoices, set up an invoice register, and regularly report the use of invoices to the competent tax authorities.
2. Units and individuals that issue invoices shall go through the formalities of alteration or cancellation of tax registration, and at the same time go through the formalities of alteration and cancellation of invoices and invoice purchase books.
3. Units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for 5 years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.
Baidu Encyclopedia-Provisions on the Use of Special VAT Invoices