Input tax invoices can be deducted if they are overdue. According to the relevant laws and regulations, the input tax of simple taxable items, items exempted from value-added tax, purchased goods with abnormal losses and products in process with abnormal losses shall not be deducted from the output tax.

legal ground

Article 9 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

If taxpayers purchase goods, labor services, services, intangible assets and real estate, and the VAT deduction vouchers obtained do not conform to laws, administrative regulations or the relevant provisions of the competent tax authorities in the State Council, they shall not deduct the input tax from the output tax.

Article 10

The input tax of the following items shall not be deducted from the output tax:

(1) Goods, services, intangible assets and real estate purchased for simple taxation, exemption from value-added tax, collective welfare or personal consumption;

(two) abnormal losses of purchased goods and related labor and transportation services;

(3) Goods purchased (excluding fixed assets), services and transportation services consumed by products in process and finished products with abnormal losses;

(four) other projects stipulated by the State Council.