Can Second-hand Cars Issue Special VAT Invoices for Deduction?

1 Answers
McColeman
07/30/25 6:11am
Second-hand cars can issue special VAT invoices for deduction. Documents required for purchasing a second-hand car: Individuals: ID card, and for non-locals needing to register for a local license plate, a valid temporary residence permit (residence permit) is additionally required. Organizations: Original organization code certificate and official seal. Procedures required for purchasing a second-hand car: Check if the car is mortgaged or under court seizure; verify records of traffic light violations and any unpaid fees; obtain a vehicle transfer transaction approval form from the vehicle management office; complete the change procedures for the additional tax certificate; change the road maintenance fee voucher; if there is an insurance policy, complete the transfer procedures. Valid documents required when signing the vehicle transfer contract: Original owner's ID card, new owner's ID card, original and duplicate of the vehicle license, purchase tax certificate, proof of payment of vehicle and vessel usage tax, motor vehicle registration certificate, motor vehicle forensic inspection form, road maintenance fee voucher, insurance policy/card/invoice. All of the above require original documents with copies retained.
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