http://www.warpconduit.net/2012/04/18/how-to-change-the-order-increment-id-and-prefix-in-magento/
UPDATE eav_entity_store INNER JOIN eav_entity_type ON eav_entity_type.entity_type_id = eav_entity_store.entity_type_id SET eav_entity_store.increment_last_id='XXXXXXXXXX' WHERE eav_entity_type.entity_type_code='order' AND eav_entity_store.store_id = 'Y';
I suggest using an extension, which can set up the new invoice number and modify the number of the next order at ease, you can check it out at: https://goo.gl/DW7boV for more features.
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