Can I use the input invoice before the small-scale transfer to the general taxpayer?

Input invoices issued by small-scale taxpayers can be used, but the following conditions need to be met: the input invoices are issued before being converted into ordinary taxpayers, and the invoices are valid. The contents of the input invoice meet the necessary conditions and tax requirements stipulated in the tax law, including the accuracy, completeness and authenticity of the invoiced contents, and the invoice must contain the taxpayer identification number and other information. The amount of the input invoice is legal, and it cannot be a forged, false or nonexistent transaction. It should be noted that general taxpayers need to issue special invoices in accordance with the regulations of State Taxation Administration of The People's Republic of China and check the old invoices in accordance with relevant regulations. After being turned into a general taxpayer, it is necessary to authenticate and reimburse the previous input invoices.

Input invoice refers to the invoice of input tax, which is the value-added tax that taxpayers need to pay when they accept labor services or buy goods. This tax amount can be deducted, which can be deducted by special VAT invoice or tax payment certificate.

The place of VAT input invoice certification is in the tax authorities. Before authentication, the parties concerned must first obtain the VAT input invoice, and then go to the business hall of the tax authorities for invoice authentication with the input invoice and my identity certificate. The reason for the certification is that the invoice can be divided into true and false, and the tax authorities can only recognize this invoice as a true invoice after the certification. The process of authentication is not difficult. Give the invoice to the tax officer, and the staff will import the information on this invoice into the system, and the system will automatically compare the authenticity of the information. Of course, if the parties have opened online certification, they can scan the invoice into the system by themselves.

I hope the above content can help you. If in doubt, please consult a professional lawyer.

Legal basis:

Article 38 of People's Republic of China (PRC) Value-added Tax Law

Provisions: Before the tax method and tax rate are changed, the input tax amount obtained by taxpayers according to the tax law shall be deducted according to the tax method and tax rate at the time of acquisition; After the tax calculation method and tax rate are changed, the input tax amount legally obtained by the taxpayer that conforms to the provisions of the tax law shall be deducted according to the changed tax calculation method and tax rate. Therefore, after a small-scale taxpayer is converted into a general taxpayer, the input invoice legally obtained before the conversion can be deducted when calculating the output tax according to the tax calculation method of the general taxpayer.

Article 44 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

It is stipulated that taxpayers should obtain invoices recognized by tax authorities or other supporting documents stipulated by relevant tax authorities at the same time when obtaining input tax.