1. The purchasing enterprise must be a general VAT taxpayer;
2. Obtain a legal tax deduction certificate;
3. The business must be true;
4, must be certified and declared within the specified time;
5. Deductions and amounts must be calculated accurately and reasonably.
The special VAT invoice is printed by the enterprise determined by the competent tax department of the State Council; Other invoices shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council.
The address of special VAT invoice is wrong. Must it be reopened?
It's not necessary. If the user writes the wrong address on the special VAT invoice, if other information is correct, it will not be reissued. If the address on the VAT invoice is wrong, it can be deducted. When comparing the VAT certification, check the information in the password area, including the invoice code and number, the VAT number of the buyer and the seller, the invoice date, the sales amount and the output tax information, excluding the address and telephone number of the other party.