Which is that last day of each month. Users are advised not to wait until the last day to check, because the authentication system is operated by the network, and some problems will inevitably occur. Problems will affect the deduction, so check the certification as soon as possible.
Relevant provisions on the declaration and deduction of VAT invoices:
Since March 1 day, 2020, according to Announcement No.45,
Fixed, VAT general taxpayers get 20 17 1+0.
And cancel the time limit for issuing VAT tax deduction vouchers in the future, and no longer require tax deduction vouchers to report the deduction of input tax to the competent tax authorities in the reporting period of the next month after certification.
It should be noted that the time limit for canceling the certification confirmation is the same. If the VAT deduction voucher obtained by the general VAT taxpayer on or before 20 16 12 3 1 fails to declare the deduction within the reporting period of the next month after the certification is passed, if it meets the conditions stipulated in Announcement No.78, the taxpayer is allowed to continue to declare the deduction of its input tax after being audited by the competent tax authorities. If the VAT deduction voucher fails to declare the deduction on schedule for other reasons, it shall not be used as a legal VAT deduction voucher, and the input tax deduction shall not be calculated.