Subsequent direct changes to the content of the receipt, without prior voiding of the original receipt and issuance of a new one, are only possible in exceptional cases, when this is permitted by accounting and tax regulations. Before making such a change to the receipt, it is necessary to first determine for each specific case whether such a change is permissible. As a rule, these are cases where the receipt information has already been submitted for tax certification, but the receipt has not yet been issued or has not yet been forwarded, sent, or handed over to the customer.
Source: fiscal-requirements.com
