
Motor vehicle invoices are computer-generated six-part invoices. Below are the relevant details: Function: The first copy is the invoice copy (payment voucher for the purchasing unit), printed in brown; the second copy is the tax deduction copy (tax deduction voucher for the purchasing unit), printed in green; the third copy is the tax payment copy (retained by the vehicle purchase tax collection unit), printed in purple; the fourth copy is the registration copy (retained by the vehicle registration unit), printed in blue; the fifth copy is the accounting copy (accounting voucher for the selling unit), printed in red; the sixth copy is the stub copy (retained by the selling unit), printed in black. Specifications: The dimensions of a motor vehicle sales invoice are 241mm × 177mm. When the purchasing unit is not a general VAT taxpayer, the second copy (tax deduction copy) is retained by the selling unit.

When I first bought my car, after paying at the dealership, the salesperson handed me a stack of papers, calling them the vehicle invoices. Upon closer inspection, there were actually six copies! He pointed them out one by one: this one is the invoice copy, which I keep as proof of purchase; that one is the tax deduction copy, to be retained for VAT reduction when filing taxes; the registration copy must be submitted to the DMV for license plate processing; the tax filing copy must be sent to the tax bureau for review; the remaining two are managed by the dealership—the stub copy is for their records, and the copy is for internal bookkeeping. This design is quite thorough, ensuring every step is clearly documented to prevent transaction mishaps. However, it can be confusing for beginners. The first time, I almost lost the registration copy, but later I learned to keep all related documents in a folder to avoid the hassle of reapplying.

Having worked in car for many years, I always remind customers to keep all six copies of the invoice when issuing it for vehicle sales. After we complete the forms, buyers typically take four copies: the invoice copy for their own accounting, the tax deduction copy for tax purposes, the registration copy which is essential for license plate application, and the tax filing copy to be submitted directly to the tax authorities. The dealership retains the stub copy and accounting copy as long-term proof. This process is a mandatory national regulation designed to prevent illegal vehicles or tax evasion from the source. While it may seem cumbersome, it's highly effective. I often tell customers that missing even one copy could prevent license plate processing, and redoing the paperwork would be a bigger headache. I always advise them to make photocopies as backups to avoid losing important documents.

I've managed company finances for over a decade and handled countless motor vehicle invoices, all standard six-part forms. The buyer receives three or four copies: the invoice copy for , the deduction copy for VAT input tax credit, and the registration copy to submit to the DMV. The seller keeps two copies: the stub copy for filing and the accounting copy for sales records. The tax declaration copy must be separately submitted to the tax bureau. This multi-copy system ensures transparent accounting, tax compliance, and hassle-free audits. Missing even one copy may cause document replenishment delays and affect tax credit timeliness.

From a public perspective, the six-copy design of motor vehicle invoices is a policy cornerstone: the invoice copy belongs to the owner, the deduction copy aids tax reduction, the registration copy ensures licensing, the tax filing copy confirms tax compliance, and the seller retains two copies for records. This system originated from 2000s reforms targeting unregistered vehicles and tax evasion. Having participated in related research, I can confirm its significant transparency benefits. While owners often complain about multi-copy inconvenience, the advantages include clear accountability, rights protection, and reduced disputes.

Speaking of this, I recall an incident when helping a friend inspect a car where missing invoice copies caused trouble. Typically, a six-part invoice includes: the buyer's copy for record and offsetting accounts, the deduction copy for tax reduction; the seller keeps the stub and copies for records; the registration and tax declaration copies are for official procedures. Historically, it expanded from five copies to six for anti-counterfeiting. Now, if any copy is missing, say the registration copy, license plate processing becomes difficult. My advice is to immediately place all copies in an envelope upon receipt, take photos or make photocopies for archiving to avoid complications.


