前两个月的发票可以作废吗-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	前两个月的发票可以作废吗
释义	法律分析：前两个月开出的增值税发票不可以作废，增值税发，发票过了二个月,不能作废。法律依据：《中华人民共和国增值税专用发票使用规定》第二十条同时具有下列情形的，为本规定所称作废条件：（一）收到退回的发票联、抵扣联时间未超过销售方开票当月；（二）销售方未抄税并且未记账；（三）购买方未认证或者认证结果为“纳税人识别号认证不符”、“专用发票代码、号码认证不符”。本规定所称抄税，是报税前用IC卡或者IC卡和软盘抄取开票数据电文。
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