How does the national tax check the authenticity of VAT invoices?

Entrance to the National VAT Invoice Inspection Platform of the State Administration of Taxation: /

The "National VAT Invoice Inspection Platform of the State Administration of Taxation" can promptly query the basic information of the VAT invoices received. The range that can be queried is: (1) Special VAT invoices, (2) General VAT invoices (including electronic general invoices, rolled invoices, and toll invoices), (3) Uniform invoices for motor vehicle sales, (4) Cargo transportation Special invoices for industrial value-added tax, (5) unified invoices for second-hand car sales.

1. The steps for invoice inspection are as follows:

1. After logging in to the VAT invoice inspection platform;

2. The taxpayer obtains the paper invoice based on Or invoice electronic information, enter the relevant inspection item information as required on the page:

According to the type of invoice inspected by the taxpayer, the input verification items are also different, among which:

(1) Special value-added tax invoice:

Invoice code, invoice number, invoice date and issuance amount (excluding tax);

(2) Unified invoice for motor vehicle sales:

Invoice code, invoice number, invoicing date and price excluding tax;

(3) General VAT invoice, electronic general VAT invoice, general VAT invoice (scroll ticket) :

Invoice code, invoice number, invoice date and the last 6 digits of the check code;

(4) Special value-added tax invoice for the cargo transportation industry:

Invoice code, invoice number, invoicing date and total amount;

3. After confirming that the entered information is correct, click the check button, and the system will automatically pop up the check results:

(1) Special for value-added tax Invoice

(2) Unified invoice for motor vehicle sales

(3) Ordinary value-added tax invoice

(4) Special value-added tax invoice for cargo transportation industry

(5) Electronic ordinary value-added tax invoice

(6) Ordinary value-added tax invoice (scroll ticket)

4. Inspection result description:

(1) The invoice status is normal: The invoice verification information entered by the taxpayer is consistent with the electronic information of the tax authority, and the invoice is in a normal status.

(2) The invoice status is voided: The invoice verification information entered by the taxpayer is consistent with the electronic information of the tax authority, but the invoice has been voided by the invoice issuer. This invoice cannot be used as a financial reimbursement voucher.

(3) Inconsistency: There is at least one inconsistency between the invoice information entered by the taxpayer and the electronic information of the tax authority. If it is confirmed that the inspection items entered are consistent with the face of the invoice, please contact the invoice issuer or the tax authority in charge of the invoice issuer for verification. .

(4) No such invoice was found: Due to problems such as offline self-issuance by the issuer, synchronization lag of electronic invoice data (usually at least 1 day), input errors by the inspector, etc., the relevant invoices were not processed by the tax authorities. Cannot be retrieved from electronic information. If you confirm that the input items are correct, please check again the next day.

(5) Verification code failed: The image verification code is expired or invalid. Please click on the verification code image to obtain the verification code again and then check again.

(6) Verification code answer input error: The answer to the question in the picture verification code is entered incorrectly. Please correct the input items and check again or click on the verification code image to obtain a new verification code for verification.

(7) Verification code request failed: the invoice code entered is incorrect, invoices from an area where the system has not been opened are queried, or the invoice inspection system of the tax authority of the invoicing party is faulty.

(8) Inspection failure: There are problems such as illegal query request, request processing timeout, the invoice exceeds the system-limited number of inspections per day (5 times), inspection requests submitted too frequently, or network or system problems. Failure, etc.