Can invoices be deducted across months?

Legal analysis: Yes. After receiving the special VAT invoice, the taxpayer can carry out certification within 360 days from the date of issuing the invoice, and can deduct the input tax. If it cannot be fully deducted in the current period, it can be retained. There is no time limit for reservation. As long as the enterprise continues to operate, it can be deducted in the future. If the enterprise is liquidated or cancelled, the balance not deducted shall be transferred out as input tax. As a general taxpayer, the more purchases in a month, the more input tax and the more goods in stock. If the input exceeds the output in the current period, there will be retention tax and a corresponding amount of commodity inventory. This month's income has been left over, so there is no need to pay more value-added tax. If it is only for the account, there is no need to deal with the input tax.

Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).

Fifteenth units and individuals that have gone through tax registration according to law, after receiving the tax registration certificate, apply to the competent tax authorities for receiving and purchasing invoices.

Article 16 Units and individuals applying for invoice purchase apply for ticket purchase, provide the identity certificate of the agent, tax registration certificate or other relevant certificates, and the impression of the financial seal or special seal for invoices, and issue an invoice purchase book after being audited by the competent tax authorities. Units and individuals receiving and purchasing invoices shall receive and purchase invoices from the competent tax authorities in accordance with the types, quantities and ways of purchasing tickets approved in the invoice receiving and purchasing book.

Article 17 Units and individuals that need to use invoices temporarily may apply directly to the tax authorities.

Article 18 Units or individuals temporarily engaged in business activities outside the administrative area of this province, autonomous region or municipality directly under the Central Government shall, on the strength of the certificate of the local tax authorities, apply to the tax authorities in the place where they operate for receiving and purchasing invoices. Measures for temporarily engaging in business activities across cities and counties within the province, autonomous region or municipality directly under the Central Government shall be formulated by the tax authorities of the province, autonomous region or municipality directly under the Central Government.

Article 19 Where the tax authorities apply for receiving and purchasing invoices from units and individuals in other provinces, autonomous regions and municipalities directly under the Central Government engaged in temporary business activities, they may, according to the face value and quantity of the invoices received, require them to provide guarantors or pay a deposit not exceeding 6,543,800 yuan, and hand over the invoices within a time limit. If the invoice is paid off on schedule, the guarantor's guarantee obligation shall be released or the deposit shall be returned; If the cancellation invoice is not paid on time, the guarantor or deposit shall bear legal responsibility. The tax authorities shall issue a receipt when collecting the deposit.