What does the blue invoice mean?

Blue invoice is a positive invoice issued by normal sales.

1, invoice type

Invoice types are divided into blue ticket and red ticket. Blue ticket is an invoice issued to the buyer after the goods are sold, and the payment is collected after the blue ticket is issued. A red ticket is an invoice for a sales return or a blue ticket, and the other party can't identify it or the name of the goods is wrong, so it is necessary to reissue the wrong blue ticket for reasons such as the price or quantity of the goods.

2. Red-ink invoices and blue-ink invoices

Red-ink invoices represent negative numbers. According to the new VAT management method, the payer must fill in the Application Form for Red-ink VAT Invoice and the Notice of Red-ink VAT Invoice at the local tax bureau, and the payee can only issue red-ink VAT invoice according to the Notice of Red-ink VAT Invoice. Blue invoice is a positive invoice issued by normal sales.

Blue invoice and red invoice are the continuation of traditional handwritten invoice. In the past, invoices were all carbon paper, usually blue carbon paper, so they were called blue invoices. When there is a return after "month", in order to distinguish it easily, the invoice is written on red carbon paper, which is called red-ink invoice.

The process for the seller to apply for issuing blue-ink invoices:

1. Specify under what circumstances the seller needs to apply for a notice.

1. The buyer refuses the special invoice due to the billing error. In this case, the seller must apply to the competent tax authorities within the certification period of special invoices.

Second, the special invoice has not been delivered to the buyer due to billing errors and other reasons. In this case, the seller must apply to the competent tax authorities within the month following the issuance of the special blue invoice.

2. The process of the seller's application for issuing blue-ink invoices:

First, the seller sends and submits an application form;

Second, the seller's tax authorities issued a notice after the audit;

Third, the seller obtains a paper or electronic notice;

Fourth, the seller issues a special blue invoice.