Can a company deduct VAT when purchasing a used car?

[DelAmir]

Companies can deduct VAT when purchasing used cars. Below are the relevant details about tax deductions for vehicle purchases: Type of taxpayer: If the enterprise is a general taxpayer, it can use the obtained vehicle to deduct input VAT, and the used car purchase price can be included in expenses to deduct corporate income tax. If the enterprise is a small-scale taxpayer, the purchase price or depreciation of the vehicle can be included in expenses to offset income tax. Special VAT invoice: When a company purchases a used car and obtains a special VAT invoice, it can deduct the input VAT accordingly. That is, if the seller purchased the car after January 1, 2009, and had already deducted the input VAT at the time of purchase, then the seller should issue a special VAT invoice when selling, with the output VAT calculated at a 13% rate. Ordinary invoice: If a company obtains an ordinary invoice, it cannot deduct input VAT because the seller purchased the car before January 1, 2009, when input VAT was not deductible. The payable VAT is calculated as (tax-inclusive price / 1.03) * 2%, which is a simple method.