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Corporate Service - China

Question

Q&A Regarding Applicable Measures for Motor Vehicle Invoices (2)

Answer
Q:
How should a motor vehicle invoice be issued?
A:
All invoices of motor vehicles shall be issued online through the Invoicing Software of VAT Invoice Management System. According to relevant regulations, specific taxpayers who do not use the Internet for tax or do not have the Internet conditions may issue motor vehicle invoices offline.

Q:
After the Seller issues the special VAT invoice for sale of motor vehicles, what should be done if sales return took place or invoicing wrongly?
A:
Special VAT negative invoice should be issued based on the information form for issuing special VAT negative invoice verified by the VAT invoice management system. Fill in the motor vehicle identification code / frame number in the "specification and model" column when issuing invoice.

Q:
What should be done if sales discount occurs after the seller issues a special VAT invoice for motor vehicles sale?
A:
Special VAT negative invoice should be issued based on the information form for issuing special VAT negative invoice verified by the VAT invoice management system. Fill in the motor vehicle identification code / frame number in the "specification and model" column when issuing invoice.

Q:
Can the electronic information of the vehicle be changed for a motor vehicle that has gone through the tax declaration of vehicle purchase tax?
A: For a motor vehicle that has gone through the tax declaration of vehicle purchase tax, the electronic information of the vehicle shall not be changed.

Q:
Can the electronic information of the vehicle be changed for a motor vehicle that has not gone through the tax declaration of vehicle purchase tax?
A: For a motor vehicle that has not gone through the tax declaration of vehicle purchase tax, the electronic information of the vehicle may be modified in accordance with the relevant management regulations of the motor vehicle factory certificate, but the contents of the unified invoice for motor vehicle sales issued by the Seller shall be consistent with the modified electronic information of the vehicle.

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