发票作废后可以入账吗-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	发票作废后可以入账吗
释义	作废的发票不需要入账，和正确的发放在一起，按正确的发票入账就可以的。作废发票不需要做账务处理，不用交给会计，也不用做账，打作废发票明细，入账的金额跟作废的没关系，就当这张发票写错了作废，重新开一张对的就行。【本文关联的相关法律依据】《国家税务总局关于修订增值税专用发票使用规定的通知》（国税发〔2006〕156号）第十三条一般纳税人在开具专用发票当月，发生销货退回、开票有误等情形，收到退回的发票联、抵扣联符合作废条件的，按作废处理；开具时发现有误的，可即时作废。
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