Can the special invoice for consulting fee be deducted?

The general taxpayer can deduct the consulting fee from the special VAT invoice. The consulting service fee belongs to the VAT deduction item, and the general VAT taxpayer can use the special VAT invoice obtained when paying the consulting service fee as the input deduction.

Legal basis:

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.