Value-added tax is always the main tax in our country. The authentication of value-added tax special invoice is the key work of various enterprises' daily financial and tax work. Only VAT special invoices certified by local tax authorities can be deducted, but the certification period of VAT special invoices has changed in 2017, leading many enterprises to have a wrong understanding of the certification period. Let's take a look today.
What are the authentication methods for VAT special ticket?
Scanner authentication for self-service terminals
Scanner authentication for taxpayers to purchase from themselves
Manual authentication for national tax platform anti-counterfeiting tax control system
Tax credit A, B, M, C Level 4 taxpayers can check on the online invoice management platform certification
How long is the certification period of special invoice?
According to the provisions of the State Administration of Taxation on further clarifying the administration of VAT collection: Special VAT invoice and uniform motor vehicle sales invoice issued after July 1, 2017, should be issued within 360 days or login to the VAT invoice selection confirmation platform for confirmation, and within the specified declaration period, declare to the competent state tax authorities to deduct the input tax.
What if the special invoice credit cannot be authenticated?
If the deduction form of the special invoice cannot be authenticated, the special invoice can be authenticated by the competent tax authority.
The VAT special invoice does not require authentication in the following two cases
When the taxpayer purchases the VAT tax control equipment for the first time, the tax payable can be deducted in full according to the policy, so there is no need for authentication.
Red VAT special invoice does not need authentication, that is, negative VAT special invoice does not need authentication, should be directly transferred from the current input tax.
