All sales invoice data and input authentication data are entered into the computer system of the tax bureau. Theoretically, the general taxpayer who is required by the Inland Revenue Department to issue a special VAT invoice must confirm that the other party is also a general taxpayer before issuing a special VAT invoice. After the other party gets the special VAT invoice, even if it can't be deducted as input, it must be authenticated (the data is entered into the tax bureau system) and then transferred out of the input tax.
After the output invoice is issued on 180, the input certified data can definitely be compared. But in reality, many ordinary taxpayers (buyers) get invoices that cannot be deducted according to tax regulations, and do not authenticate them, but directly include the total price and taxes in the cost.
So far, the tax bureau basically looks for the same output data from the input data. On the other hand, it is unlikely that a company will conduct a special investigation because only one or two invoices do not match the input data (the other party is not certified). Of course, for a company, many export invoices can't correspond to the input data in their system after 180, and the tax bureau will doubt whether the company has any tax anomalies.
Extended data
Handling of reserved invoices
1. If an enterprise obtains a special invoice that cannot be deducted, one way is to ask the seller to reissue the ordinary invoice, and the other way is to take the invoice for certification deduction, but at the same time it will be transferred out in full.
2. If the buyer purchases duty-free goods and non-taxable items, it shall require the seller to issue an ordinary invoice.
3. During the period when the buyer is a small-scale taxpayer, the seller is required to issue an ordinary invoice.
4. If the buyer receives the special invoice for more than 180 days, and cannot carry out deduction certification, the buyer shall conduct self-inspection on the management process within 180 days and conduct certification as soon as possible.
Baidu Encyclopedia-Retained Invoice