Following the above scenario, if the issuer notices the mistake only in the following week, how should the issuer rectify the mistake in this case? 若开具方在一周后才发现电子发票错误，应如何更正？
Following the above scenario, if the issuer notices the mistake only in the following week, how should the issuer rectify the mistake in this case?
In event where the mistake was noticed and/or any amendment is required on the e-Invoice issued after the 72-hour timeframe, the issuer is required to reflect the amendments / adjustment by way of issuing a credit note / debit note / refund note e-Invoice. Kindly note to include the Unique Identifier Number of the affected original e-Invoice under the “Original e-Invoice Reference Number” field in the issuance of credit note / debit note / refund note e-Invoice.
若开具方在一周后才发现电子发票错误，应如何更正？
若开具方是在超过 72 小时期限之后（例如下一周）才发现电子发票（e-Invoice）存在错误：
➡ 不能再取消该电子发票。
必须通过以下方式进行调整：
📌 重要注意事项
在开具上述调整文件时，必须：
➡ 在 “Original e-Invoice Reference Number（原电子发票参考编号）”栏位中，填写原电子发票的唯一识别号码（Unique Identifier Number, UIN）。
📌 总结
In event where the mistake was noticed and/or any amendment is required on the e-Invoice issued after the 72-hour timeframe, the issuer is required to reflect the amendments / adjustment by way of issuing a credit note / debit note / refund note e-Invoice. Kindly note to include the Unique Identifier Number of the affected original e-Invoice under the “Original e-Invoice Reference Number” field in the issuance of credit note / debit note / refund note e-Invoice.
若开具方在一周后才发现电子发票错误，应如何更正？
若开具方是在超过 72 小时期限之后（例如下一周）才发现电子发票（e-Invoice）存在错误：
➡ 不能再取消该电子发票。
必须通过以下方式进行调整：
- Credit Note e-Invoice（贷项通知单）
- Debit Note e-Invoice（借项通知单）
- Refund Note e-Invoice（退款通知单）
在开具上述调整文件时，必须：
➡ 在 “Original e-Invoice Reference Number（原电子发票参考编号）”栏位中，填写原电子发票的唯一识别号码（Unique Identifier Number, UIN）。
- 超过 72 小时 → ❌ 不能取消
- 必须使用 → ✅ Credit / Debit / Refund Note 调整
- 必须引用 → 原 e-Invoice 的 UIN
Mar 17,2026