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发票没认证可以作废吗
释义
开出去的发票对方没认证可以要回作废,但仅限于收回发 票发 票联、抵扣联时间未超过开票当月,跨越即使没认证也无法作废。法条根据:《开具红字增值税专用发票申请单》 第二十条 同时具有下列情形的,为本规定所称作废条件:(一)收到退回的发 票联、抵扣联时间未超过销售方开票当月;(二)销售方未抄税并且未记账;(三)购买方未认证或者认证结果为“纳税人识别号认证不符”、“专用发票代码、号码认证不符”。
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