Group 1 - The issuance of digital invoices will deduct (occupy) the invoice quota. For example, if a taxpayer has an invoice quota of 500,000 yuan at the beginning of the month and issues a digital invoice with a total amount of 1,000 yuan, the available invoice quota will decrease to 499,115.04 yuan after accounting for tax [2]. - If a red invoice is issued for a previously issued invoice in the same month with the reason "invoice error" or "sales return," the invoice quota will increase by the amount specified on the red invoice. However, if the red invoice is issued for "sales discount," the invoice quota will not change [3][4]. - If the red invoice is issued for an invoice from previous months, the invoice quota will also remain unchanged. For instance, if a taxpayer issues a blue invoice of 1,000 yuan and later issues a red invoice for "sales discount" of 300 yuan, the available invoice quota will still be 499,000 yuan [4][5]. Group 2 - During the VAT declaration period, the available invoice quota before completing the VAT declaration will be the remaining quota from the previous month. Even if a quota adjustment is requested, it will not increase until after the VAT declaration is completed [6]. - For example, if a taxpayer's initial invoice quota is 500,000 yuan and they issue invoices totaling 100,000 yuan in November, their available quota before the December VAT declaration will be 400,000 yuan. After completing the VAT declaration in December, the available quota will be adjusted based on the initial quota and any approved adjustments [7].

欢迎扫描下方二维码关注： 发票额度是什么？如何查询发票额度？发票额度不够用了要怎么申请调整呢？今天，小编整理了一些发票额度的热点 问答，一起来看看吧~ 一、发票额度是什么？ 当月发票总额度，是指一个 自然月内， 纳税人发票开具总金额（不含增值税）的上限额度。 二、如何查询发票额度？ 进入【发票业务】模块 纳税人想要查询和调整发票额度，可通过【发票业务】办理。纳税人登录电子税务局后，可通过以下方式进入【发票业 务】模块： 1.在首页 【热门服务】 中进入 【发票业务】 ； 2.通过首页 【热门服务】 中 【 税务数字账户 】 进入 【发票业务】 ； 查看发票额度 在【发票业务】模块，即可在"开票情况概览"中查看当月发票总额度及当前可用发票额度。 可通过电子税务局提交发票额度调整申请。具体步骤如下： 1.在 【发票业务】 模块，选择 【发票额度调整申请】 或点击"可用发票额度"旁的 【去调整】 进入"发票额度调整申 请"模块。 2.进入模块后选择 【新增申请】 。 3.填写申请信息，根据实际经营需求，您可以在 【申请调整额度类型】 选择"长期"或"短期"变动，将本次需要增加的发票 额度填入 【申请调整额度（元）】 ...