If the invoices are certified within 36 days from the date of issuance, the input tax can be deducted. If the current period is not enough, they can be retained. There is no time limit for the retention. As long as the enterprise continues to operate, it can be deducted in future periods. If the enterprise is liquidated or cancelled, the remaining amount that has not been deducted should be transferred out as input tax.

By realizing the online certification of VAT invoices, it brings convenience to the company, and it can find out whether the obtained invoices are true or false in time. At the same time, it can manually modify the places that cannot pass the certification due to unclear invoices during the certification process, so that the company can pass the certification in time.

Policy basis:

The Announcement of State Taxation Administration of The People's Republic of China on Optimizing and Perfecting the Functions of the VAT Invoice Inquiry Platform (State Taxation Administration of The People's Republic of China Announcement No.32, 216) has introduced a new measure: "Extend the deadline for taxpayers to confirm the information of VAT invoices used for tax deduction or export tax refund in the current month from the last day of the current month to two days before the end of the tax declaration period of the next month". The straightforward statement extends the time limit for confirming invoice information. This regulation shall come into force as of the date of the announcement on May 27, 216.

according to the provisions of article 5 of the announcement of State Taxation Administration of The People's Republic of China on tax collection and management issues related to the pilot project of changing business tax to value-added tax (State Taxation Administration of The People's Republic of China No.23, 216):

(1) The general taxpayer with B-level value-added tax with tax credit obtains the value-added tax invoices issued by the seller using the new system (including special invoices for value-added tax for goods transportation and unified invoices for motor vehicle sales, the same below). You can log on to the VAT invoice inquiry platform of this province without scanning authentication, and inquire and select the VAT invoice information used to declare deduction or export tax refund. If the corresponding invoice information is not inquired, you can still conduct scanning authentication accounting school.

(ii) General VAT taxpayers who were newly included in the pilot reform of VAT on May 1, 216 do not need VAT invoice authentication from May to July, 216, and log in to the VAT invoice inquiry platform of this province to inquire and select the information of VAT invoices used for tax deduction or export tax refund. If the corresponding invoice information is not found, they can be scanned and authenticated. From August 216, the relevant provisions of invoice certification will be applied according to the tax credit rating.

Do special VAT invoices need authentication? If the special VAT invoice needs to be certified, the VAT input tax can be certified and deducted from the invoice issuing date. The time of invoice certification has changed. The VAT input tax can be deducted from the first 9 days to the next 18 days. Now the certification time of VAT invoice is 36 days.