In the actual operation, the account can be opened next month, but the corresponding account can be offset only next month. According to Article 14 of the Provisions on the Use of Special Invoices for VAT (Guo Shui Fa [2006] No. 156), if the general taxpayer has received a special invoice, and the sales return, incorrect invoicing and other circumstances do not meet the conditions for abolition of cooperation, or the partial return of sales and sales discounts occur, the purchaser shall fill in the Application Form for Issuing Special Invoices for VAT in Red Ink to the competent tax authority. Article 18 The purchaser must temporarily transfer the VAT amount listed in the Notice from the current input tax amount. The VAT amount not deducted from the VAT input tax amount can be included in the current input tax amount. After obtaining the red ink special invoice issued by the seller, it will be used as the accounting voucher together with the retained Notice. Under the circumstances listed in Paragraph 4 of Article 14 of these Provisions, the input tax shall not be transferred out. Article 19 The seller shall issue a special red ink invoice based on the Notice provided by the buyer, and issue it in the anti counterfeiting tax control system with negative output. The special red ink invoice shall correspond to the Notice one by one. According to the Notice issued in accordance with the above relevant documents, it is not stated that the special red ink VAT invoice should be issued in the current month. "The buyer must temporarily transfer the VAT amount listed in the Notice from the current input tax amount", while the seller is to issue a special red ink VAT invoice to offset the sales amount in the current period. Therefore, it does not involve the situation that the invoice cannot be issued across months. Please implement according to.