January 31 2020

Taxpayers Can Use Invoice Duplicates for Input Tax Deductions If They Lose Invoices

Announcement by State Taxation Administration (SAT)

The State Taxation Administration recently released the Announcement about Comprehensive Service Platform for Value-added Tax Invoices, to make it easier for taxpayers to issue and use VAT invoices.

According to the announcement, if a taxpayer has lost the invoice form and deduction form of a VAT invoice or vehicle sale invoice, it can use the corresponding duplicate of the invoice issuer for the purpose of input VAT deduction, refund or tax accounting. The STA has upgraded the VAI invoice service platform to offer taxpayers with such services as verifying the use of invoices, risk warning and information download.