The special VAT invoice is valid for 180 days. The special VAT invoice issued by the anti-counterfeiting tax control system that the general VAT taxpayer applies for deduction can deduct the input tax within 180 days from the date of receiving the special VAT invoice. If the deduction cannot be completed in the current period, it can be retained.

Legal objectivity:

The deduction period of VAT invoice is extended to 180 days. Recently, State Taxation Administration of The People's Republic of China issued the Notice on Issues Related to Adjusting the Deduction Period of VAT Deduction Vouchers (No.617, 2009) (hereinafter referred to as the Notice). The deduction period of tax deduction vouchers such as special invoices for value-added tax, unified invoices for road and inland waterway cargo transportation, unified invoices for motor vehicle sales (hereinafter referred to as "three tickets") and special payment book for customs import value-added tax (hereinafter referred to as "one book") was extended to 180 days from the date of issuance, and some related issues were clarified. According to the notice, the following policy points need to be accurately grasped by taxpayers: First, the deduction period of three votes is extended. The Notice stipulates that general VAT taxpayers who have obtained three tickets issued after the date of 20 10 1 should apply for certification within 180 days from the date of issuance, and declare the deduction the next month after the certification is passed; The general taxpayer who implements the management mode of first comparison and then deduction shall submit the customs tax payment certificate deduction list for review and comparison within 180 days from the date of publication; If the management measures are not implemented, the tax deduction shall be declared from the date of issuance 180 and before the end of the first tax return period. The second is to emphasize the tax treatment of overtime deduction of three votes. According to the notice, the general taxpayer of value-added tax will issue three tickets and one copy after obtaining 20 10 1. If it fails to handle the above provisions within the prescribed time limit, it will not be used as a legal VAT deduction certificate and the input tax deduction will not be calculated. On the premise of clarifying that the deduction period of the VAT deduction voucher is extended to 180 days, the notice further emphasizes that if the taxpayer fails to handle the deduction items such as the certification and declaration of the VAT deduction voucher within the prescribed time limit, the corresponding input tax amount cannot be deducted and should be included in the cost of the enterprise, and the resulting increase in VAT tax burden shall be borne by the enterprise itself. The third is to clarify the handling method of the loss of some deduction vouchers again. According to the notice, if a general VAT taxpayer loses the special VAT invoice that has been issued, it shall handle it in accordance with Article 28 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006]156) and relevant regulations from the date of issuance; The lost books shall be deducted by the competent tax authorities on the basis of the relevant tax payment certificate issued by the customs at the place of declaration within 180 days from the date of issuance, and the electronic data of books shall be verified by the competent tax authorities and incorporated into the audit system for comparison. Based on the provisions of the Notice and other related documents, the following three issues need taxpayers' close attention: First, keep in mind the deduction period of 180 days and complete the certification declaration within the prescribed time limit. Corporate finance and related personnel should keep in mind the deduction period of "180". For the "three tickets and one book" issued after 20 10 1, the taxpayer shall complete the certification declaration as required within the time limit of 180, so as to avoid failing to complete the certification declaration within the prescribed time limit due to its own reasons. Second, the VAT deduction certificate issued by the taxpayer before June 5438+February 3, 20091is still certified and deducted within 90 days according to the original regulations. Third, if a taxpayer loses his personal deduction voucher, he should go through the relevant formalities in accordance with the regulations within 180 days. If a taxpayer loses three tickets and one book, he can apply to the tax authorities for handling relevant procedures in accordance with relevant regulations within 180 days. After approval, the corresponding tax is still allowed to be deducted, and the financial personnel of the enterprise should apply to the tax authorities in time according to this time requirement. The above is the stipulation of the time limit for VAT deduction. If you have other questions, you can directly find the relevant departments to understand.