The VAT invoice is a relevant information voucher. Individuals as well as enterprises can not only enjoy the rights without obligations, for individuals and enterprises eligible to pay VAT must pay the tax in strict accordance with the provisions of the law.

I. How long is the credit period after the certification of VAT invoices

General VAT taxpayers, after receiving the VAT invoices, within 180 days of the date of invoicing, can be certified to offset the input tax, and can be retained in the current period if it is enough to offset the credit is not complete.

Value-added taxpayers applying for credit for VAT special invoices issued under the anti-counterfeit tax-control system must have them certified by the tax authorities within 90 days from the date of issuance of the special invoices, or else they will not be able to offset the input tax.

The VAT special invoices issued by the anti-counterfeit tax-control system certified by general VAT taxpayers shall be accounted for and declared for deduction of the current input tax amount in accordance with the relevant provisions of VAT in the month when the certification is passed, or the input tax amount shall not be deducted.

The main difference between ordinary VAT invoice and ordinary invoice

The biggest difference between ordinary VAT invoice and ordinary invoice is that when the purchaser gets the VAT special invoice, the tax in the invoice is treated as input tax, which can be deducted from the output tax, while the ordinary invoice can't be deducted. When you can't deduct the tax amount when you pay VAT, the cost of raw materials becomes higher, which affects the cash flow of the enterprise and also affects the profit of the enterprise.

Ordinary VAT invoices are printed out by the VAT invoice management system, which is often referred to as the anti-counterfeit tax-control system, and can be checked for authenticity through this system. In addition, both of them have the same role in serving as financial bookkeeping vouchers and income tax pre-tax credit vouchers.

Three, which special invoices can not be offset against the input

1, used for the simple tax method of taxation projects, tax exemption, collective welfare and personal consumption of purchased goods, services invoices can not be offset.

2, taxpayers purchased passenger transportation services, loan services, food and beverage services, residential daily services and entertainment services. These invoices are not allowed to offset VAT. Particular attention is paid to the investment and financing consultant fees, handling fees and consulting fees paid by the taxpayer to the lender in connection with the loan, which are not deductible even if the VAT invoice is obtained.

3. Unusual loss of real estate, and its consumption of purchased goods, design and construction services.

4. Purchased goods, design services and construction services consumed by the construction in progress of the real estate with abnormal losses.