可以补开上个月的发票吗-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	可以补开上个月的发票吗
释义	法律分析：可以的。如果上月已经做了未开票收入，那么本月应先冲销上月未开票收入和税金，然后按正常程序开票。如果以前未开票也未申请营业收入，本月仍然是可以开具增值税发票，只是有可能会受到税局处罚，原因是未按规定时限开具发票。法律依据：《中华人民共和国发票管理办法》第二十五条除国务院税务主管部门规定的特殊情形外，发票限于领购单位和个人在本省、自治区、直辖市内开具。省、自治区、直辖市税务机关可以规定跨市、县开具发票的办法。
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