There are two types of invoice validity: 1. The validity period of the special VAT invoice is 180 days. The deduction period of tax deduction vouchers such as special VAT invoices is extended from 90 days to 180 days. 2. Ordinary invoice is valid for 6 months. The use period for taxpayers to receive and purchase ordinary invoices is 6 months. Ordinary VAT invoices with a service life of more than 6 months need to go through the old inspection procedures with the competent national tax authorities. The validity period of the special VAT invoice is 180 days. According to the Notice on Adjusting the Deduction Period of VAT Deduction Vouchers issued by State Taxation Administration of The People's Republic of China, the deduction period of special VAT invoices and other deduction vouchers is adjusted from 20 10 1 day to 180 days from 90 days. Ordinary invoices are valid for 6 months. According to the relevant provisions of the Notice on Fully Enabling the New Edition of Ordinary Invoices, the use period for taxpayers to purchase ordinary invoices is 6 months. Ordinary VAT invoices with a service life of more than 6 months need to go through the old inspection procedures with the competent national tax authorities. Invoice refers to the written certificate of receipt and payment provided by each unit and individual to the other party during the purchase and sale of goods, provision of labor services, acceptance of labor services and other business activities. It is the legal proof of financial revenue and expenditure, the original basis of accounting 1653, and the important basis for auditing and tax authorities to check the law enforcement version.

Legal basis: Notice on Issues Related to Adjusting the Deduction Period of VAT Deduction Vouchers Article 1 General VAT taxpayers who obtain special VAT invoices, unified invoices for road and inland waterway cargo transportation and unified invoices for motor vehicle sales issued after 20 1 010/shall pay taxes within 180 days from the date of issuance.