In November 2023, our unit purchased a batch of cars as inventory commodities and recorded them in the account, and the input tax obtained was 10345930 yuan has also been verified and checked.
The accounting treatment is as follows.
1) Received the input invoice.
Borrow: Inventory goods car 79584070
Debit: Tax Payable VAT Payable Input VAT to be certified 10345930
Credit: Accounts Payable 89930000
2) Check the deduction for input invoice certification.
Debit: Tax Payable VAT Payable Input Tax 10345930
Credit: Tax Payable VAT Payable Input VAT to be certified 10345930
As a result, in December 2023, the other party suddenly notified us that the frame number of this motor vehicle invoice was wrong, and the other party's tone was full of anxiety, after all, once the motor vehicle is sold to the end customer, and the customer goes to the vehicle management office to register, then things will become extremely tricky.
We quickly made some confirmations, and thankfully, things weren't too bad, and none of the frame numbers had been sold. It's just that we have certified the input VAT on this invoice.
If you need to operate a red flush to obtain an input invoice, there are generally two situations:
1) When the drawee does not confirm the use, the drawer will issue the red-letter digital electronic invoice in full after initiating the "Red Letter Information Confirmation Form" through the electronic invoice service platform, without the confirmation of the drawee.
2) When the recipient has confirmed the use, either the buyer and seller can initiate the "Red Letter Information Confirmation Form" on the electronic invoice service platform, and issue a red letter digital electronic invoice in full or in part after being confirmed by the other party. When the payee is a non-pilot taxpayer, it will be initiated and confirmed on the VAT invoice comprehensive service platform. 
Fortunately, the problem is not too big, and after the two sides confirmed the red letter information form, they issued a red letter invoice to us.
There is a detail that needs special attention, since our input tax has been certified in November, as long as the other party issues a red invoice for the certified invoice, our tax return will be automatically taken in the same month.
Sure enough, the December tax return|Attached information (2) of VAT and additional tax declaration form (details of input tax for the current period) 2. The amount of input tax transferred out, column 20 "Input tax amount indicated in the information table of the red letter special invoice" will automatically obtain the corresponding input tax amount transferred out of the red letter invoice.
Receipt of red letter invoice accounting processing:
Borrow: Inventory goods car 79584070
Credit: Tax Payable VAT Payable Input VAT Transferred Out 10345930
Credit: Accounts Payable 89930000
Therefore, after receiving the input tax amount corresponding to the red letter special invoice, the accounting account is included in the "tax payable, VAT payable, input tax transferred out", so that it can be matched with the tax return.
Finally, put a picture to summarize, welcome to collect
Red letter invoices