Authentication Period of VAT Invoice Extends from 180 days to 360 days


Date:  2017-05-30    Autor:  ECOIVS Ruide Marketing Team

Policy Stipulation

Announcement of the State Administration of Taxation[2017] No. 11 “Announcement of the State Administration of Taxation on FurtherClarifying Matters on Tax Collection and Administration for the Program ofCollecting Value-added Tax (VAT) in lieu of Business Tax” says,since July 1, 2017, VAT special invoices and uniform invoices for the sale ofmotor vehicles obtained by general value-added taxpayers issued on and afterJuly 1, 2017 shall be authenticated or validated on the VAT invoice selectionand validation platform within 360 days as of the date of invoicing. Suchtaxpayers shall apply to the competent state tax authority for input tax offsetwithin the given tax declaration period.

For special customs payment certificates for import VATobtained by general value-added taxpayers which are issued on and after July 1,2017, such taxpayers shall submit the Deduction List of Customs Tax Payment Receiptto the competent state tax authority within 360 days since the issuing date andapply for audit and comparison.

For value-added tax deduction vouchers obtained bytaxpayers which are issued before June 30, 2017, the Circular of StateAdministration of Taxation on Issues Concerning the Adjustments to theDeduction Time Limit of Value-added Tax Deduction Vouchers (Guo Shui Han [2009]No. 617) shall still be applied.

Policy Explanation

1.    The new policy only applies to the VAT invoices, motor vehicle salesinvoice and customs VAT payment book issued on and after July 1, 2017. Rather, the authentication period of the invoice issued before June 30, 2017 is still180 days.

2.    VAT declaration is divided into monthly and quarterly. The authenticationperiod should be calculated separately.

2.1. Per mensem, the invoiceissued within 360 days prior to the first day of this month. For example, January in 2019 is, the 360 days beforeJanuary 1, 2019 to January 31, 2019. During that period, the invoice could becertified in January, and declared in February 2019.

That is to say, a companyobtains the VAT special invoice on January 2, 2018 and plans to declare its onFebruary 15, 2019 (assuming that January declaration needs to complete thedeclaration before February 15th). Although the gap between January2 and February 15 is 409 days, January 1, 2018 differs January 31, 2019 359days. Therefore, it can be chosen to confirm.


2.2. By the quarter, the invoice issued within 360 days prior to the first ofthis quarter.
For example, the thirdquarter of 2019 is, the 360 days before July 1, 2019 to July 31, 2019.  During that period, the invoice could becertified in the third quarter, and declared in April 2019.

3.     Invoices authentication viascanning:

What is noteworthy is that the period from the day issuedinvoice to authentication date is no more than 360 days if applying to verifyvia scanning. In addition, authentication period is a natural month, so theinvoices scanned in the different natural month belongs to differentauthentication month.

4.     Others:

4.1. “360 days”refers to the natural day but not working day, so holidays cannot be postponed.

4.2. “360 days” is only the period, so taxpayers obtainthe VAT special invoices and uniform invoices for the sale of motor vehiclesissued after July 1, 2017 and should authenticatethem within 360 days as of the date of invoicing. Such taxpayers shall apply tothe competent state tax authority for input tax offset within the given taxdeclaration period.


If you need further information orsupport on the topic, please contact: marketing@ecovis.cn .

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