Can Vehicle Inspection Fees Be Invoiced?
1 Answers
Vehicle annual inspection fees can be issued as value-added tax (VAT) special invoices. According to the VAT reform regulations, enterprises can normally deduct input VAT when obtaining special invoices for annual inspection fees. Overdue Inspection: If a driver's license inspection is overdue within one year, the inspection or renewal can still proceed; if overdue between one to three years, passing the subject one exam is required before inspection or renewal; exceeding three years, the driver must retake all subject exams like a new applicant to re-obtain the license. Purpose of Annual Inspection: The annual inspection determines the vehicle's technical condition and operational capability, identifying fault locations and causes. Only after passing the inspection can it provide a basis for continued operation or maintenance.