Legal analysis: expired input tax invoices can be deducted. 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.

If a general VAT taxpayer has a real transaction, but the VAT deduction voucher is overdue due to objective reasons, it will be audited by the competent tax authorities, reported step by step, certified by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and compared with the matching VAT deduction voucher, allowing taxpayers to continue to deduct their input tax.

If the general taxpayer's VAT withholding certificate is overdue for other reasons than those stipulated in Article 2 of this announcement, it shall still be implemented in accordance with the relevant provisions on the deduction period of VAT withholding certificate.

Legal basis: Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

Article 9 If a taxpayer purchases goods, labor services, services, intangible assets and real estate, and the VAT deduction voucher obtained does not conform to laws, administrative regulations or the relevant provisions of the competent tax authorities in the State Council, the input tax shall not be deducted from the output tax.

Article 10 The input tax of the following items shall not be deducted from the output tax:

Goods, services, intangible assets and real estate purchased for simple taxable items, items exempted 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.