已开具的数电发票是否可以作废？

Core Viewpoint - Taxpayers need to issue red invoices through the electronic invoice service platform when needing to void electronic invoices due to errors, with specific procedures depending on the circumstances [9][10]. Group 1: Circumstances for Issuing Red Invoices - In the first scenario, if the recipient has not confirmed the purpose or recorded the invoice, the issuer can fill out the "Red Invoice Information Confirmation Form" on the electronic invoice service platform, which will then issue a full or partial red electronic invoice without needing recipient confirmation [9]. - The confirmation form must match the corresponding blue invoice information [9]. Group 2: Procedures for Different Recipient Status - In the second scenario, if the recipient has confirmed the purpose or recorded the invoice (with existing regulations for export tax refunds still applying), either the issuer or the recipient can fill out and submit the confirmation form on the electronic invoice service platform. After mutual confirmation, a full or partial red electronic invoice or red paper invoice can be issued [10]. - If the recipient has not used the electronic invoice, the issuer or recipient can fill out and submit the confirmation form on the electronic invoice service platform or the comprehensive VAT invoice service platform, leading to the issuance of a full or partial red electronic invoice or red paper invoice after confirmation [10].