发票能不能涂改呢？-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	发票能不能涂改呢？
释义	法律分析：不能，已经开出的发票不能涂改，一旦涂改，该发票即作废。根据法律规定，发票必须一次性开具，开具发票时发现填写错误需将该张发票作废后重新开具，而不能自行涂改。法律依据：《中华人民共和国发票管理办法》第二十三条开具发票应当按照规定时限、顺序、逐栏全部联次一次性如实开具，并加盖单位财务印章或者发票专用章。
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