Can self-employed ordinary invoices be deducted?

Legal analysis: Yes. After the VAT taxpayer issues the VAT invoice, it can settle it through bank transfer, cash settlement, personal advance payment, etc., not necessarily through the enterprise account, so it is enough to indicate it in the remarks column of the invoice.

Legal basis: Measures for Individual Income Tax of Individual Industrial and Commercial Households

Article 2 Individual industrial and commercial households that implement audit collection shall calculate, declare and pay individual income tax in accordance with the provisions of these Measures.

Article 3 The term "individual industrial and commercial households" as mentioned in these Measures includes: (1) individual industrial and commercial households that have obtained business licenses according to law and are engaged in production and operation; (two) individuals who are engaged in paid service activities such as running schools, medical care and consulting with the approval of relevant government departments; (three) other individuals engaged in individual production and operation.