1. Make-up invoice means that the last invoice was wrong (for various reasons) and a new invoice must be issued to complete the whole process of that business, which is called make-up;

2. Cancellation, that is, the last invoice or invoices are opened incorrectly and incomplete (for various reasons), and new invoices must be opened. The whole process of that business can only be completed through write-off, which is called write-off;

Extended data:

Basic association

Special invoices for value-added tax are basically in triplicate, and the purposes indicated in each copy are as follows:

The first copy is the bookkeeping copy, which is the main voucher for the seller to calculate the sales volume and output tax, that is, the seller's bookkeeping voucher.

The second copy is the tax deduction copy, which is the voucher for the buyer to calculate the input tax. After the buyer obtains this copy, it will be numbered in chronological order according to the provisions of the tax authorities, bound into a book and submitted to the tax authorities for future reference.

The third is the invoice, and the payee, as the original voucher for payment or collection, belongs to the commercial voucher, that is, the buyer's accounting voucher.

Generally, there are two basic forms of VAT invoices: bookkeeping form and invoice form, which are less than the deduction form of special VAT invoices.

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