The difference between red invoice and blue invoice

Red-ink invoices represent negative numbers, and blue-ink invoices represent positive invoices issued by normal sales. If there is a return or an error in the invoice, it is necessary to issue a red ticket to offset the current sales income. According to the new VAT management method, the payer must fill in the Application Form for Red-ink VAT Invoice and the Notice of Red-ink VAT Invoice at the local tax bureau, and the payee can only issue red-ink VAT invoice according to the Notice of Red-ink VAT Invoice.