Yes, online certification.
Online certification system is open from 1 day to 24: 00 on the penultimate working day at the end of each month, that is, online certification is not accepted on the last working day at the end of the month, and any other time is acceptable.
Joint authentication procedure of VAT special invoice deduction for general VAT taxpayers
The general taxpayer of value-added tax carries the computer version of the special invoice deduction form.
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"One Window" Mode "Authentication Window" of Tax Service Hall of Tax Authorities
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The tax authorities will scan and authenticate the special invoices through the authentication subsystem, affix the relevant seals such as certification, and return them to the taxpayers together with the notice of certification results.
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Taxpayers will obtain the special invoice deduction form and the notice of certification result every month and bind them into volumes for filing.
Precautions:
1, the general taxpayer of value-added tax must properly keep the computer version of the special VAT invoice deduction, and can't scribble and fold it, which makes it impossible to scan and authenticate.
2. The computer version of the special invoice deduction form obtained by the general VAT taxpayer shall be certified by the competent tax authorities within 90 days from the date of issuance, and shall not be certified after the deadline. It is also not allowed to deduct its input tax.