Can I Get an Invoice for Fueling?
1 Answers
Yes, regular gas stations are required to provide value-added tax invoices. Typically, retail transactions issue general invoices, while special invoices require compliance with relevant regulations. Legal provisions: The "Value-added Tax Collection and Management Measures for Retail Gas Stations of Refined Oil" stipulate: Pre-sale units shall issue general invoices when selling fuel cards or fueling vouchers. If the purchasing unit requests a special value-added tax invoice, the pre-sale unit shall issue a special value-added tax invoice to the purchasing unit based on the recycling records of the fuel card or fueling voucher. Function of special value-added tax invoices: Special value-added tax invoices serve as commercial vouchers. Since tax deduction is implemented based on invoices, the buyer needs to pay value-added tax to the seller. Therefore, special value-added tax invoices also function as tax payment certificates, serving as legal proof of the buyer's input tax amount.