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问题
开负数发票需要收回原发票吗?
释义
法律分析:
开票有误的,必须收回原发票全部联次。符合作废条件的,发票注明作废,开票软件注明作废。
法律依据:
《中华人民共和国发票管理办法实施细则》 第三十四条 开具发票后,如发生销货退回,需开具红字发票的,必须收回原发票并注明“作废”字样或取得对方有效证明;发生销售折让的,在收回原发票并注明“作废”字样后,重新开具销售发票。
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更新时间:2026/2/18 14:40:48