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Can ordinary invoices received by ordinary taxpayers be deducted?
Ordinary VAT invoices obtained by ordinary taxpayers cannot be deducted.

Since August 2005, the enterprise-side billing system has been put into trial operation in some enterprises in Xicheng District of Beijing, Hangzhou, Huzhou City of Zhejiang Province, Zibo City of Shandong Province, Dongying City and Yantai City, and it is planned to be implemented nationwide from June 65438 to 10. The common invoices used in the "one machine with multiple tickets" system are collectively referred to as "VAT ordinary invoices", which are uniformly printed and put into use nationwide since August 1 2005.

On February 20 17, State Taxation Administration of The People's Republic of China issued an announcement, and from June 20 18, the invoice code of VAT ordinary invoice (discounted ticket) was adjusted from the current 10 to 12.

Extended data invoice code

10 digital code

The number 1-4 represents the province; The 5th-6th place represents the plate-making year; The seventh represents the print batch; The eighth digit represents the type of invoice, and the ordinary invoice is represented by "6"; The 9th place stands for several editions, with two editions of ordinary invoices indicated by "2" and five editions of ordinary invoices indicated by "5"; The number 10 represents the amount, and the version number "0" represents the computer version.

12 digital code

On February 20 17, State Taxation Administration of The People's Republic of China issued an announcement, and from June 20 18, the invoice code of VAT ordinary invoice (discounted ticket) was adjusted from the current 10 to 12.

The number 1 is 0, the number 2-5 stands for provinces, autonomous regions, municipalities directly under the central government and cities with separate plans, the number 6-7 stands for years, the number 8- 10 stands for batches, and the number1-12 stands for ticket types and coupons, where 04 stands for coupons.

Baidu Encyclopedia-VAT Ordinary Invoice