Is the Deduction Copy of Motor Vehicle Invoice Required to be Stamped with the Invoice Seal?
2 Answers
Deduction Copy should be stamped with the special invoice seal. Here is the detailed introduction about it: 1. VAT electronic ordinary invoices issued through the VAT electronic invoice public service platform: VAT electronic ordinary invoices issued by taxpayers through the VAT electronic invoice public service platform are invoices supervised by the tax authorities, using electronic signatures to replace the special invoice seal, with the same legal effect, basic purposes, and basic usage regulations as VAT ordinary invoices. 2. VAT electronic special invoices issued by pilot taxpayers through the Tax UKey: On the basis of realizing the electronization of VAT ordinary invoices, in 2020, some regions were selected to carry out the pilot reform of VAT special invoice electronization for newly established taxpayers, basically achieving the electronization of VAT special invoices for newly established taxpayers by the end of the year. 3. Deduction Copy and tax declaration copy of the unified motor vehicle sales invoice: From August 1, 2006, all units and individuals engaged in the retail business of motor vehicles must issue the new version of the "Unified Motor Vehicle Sales Invoice" uniformly printed by the tax authorities when collecting payments for the sale of motor vehicles (excluding the sale of used motor vehicles), and stamp the financial special seal or invoice special seal on the invoice copy, while the deduction copy and tax declaration copy must not be stamped with any seal.
I remember helping a friend with a car purchase invoice before. The deduction copy indeed requires an invoice stamp, which is a mandatory requirement by the tax authorities. Otherwise, the tax deduction might fail or be rejected during tax filing. For example, when I bought a car once, the seller forgot to stamp it, and the deduction was blocked at the tax office. It was only resolved after the stamp was added later. Fellow car owners should take note: when the motor vehicle sales invoice is issued, check all copies, especially the deduction copy, which must have a clear special invoice stamp. Buying a car is no small matter—from viewing the car, signing the contract, to issuing the invoice, every step must be handled carefully. It's recommended to verify the invoice on the spot when picking up the car and ensure it's stamped before proceeding with formalities to avoid a lot of hassle later. Additionally, details may vary slightly between provinces. If in doubt, it's best to ask the local tax department or a professional consultant directly to avoid pitfalls like I did.
