Can the VAT invoice issued for purchasing mooncakes be deducted? If the goods are purchased for personal consumption, they cannot be deducted. According to the Provisional Regulations on Value Added Tax: Article 10 The input tax of the following items shall not be deducted from the output tax: (1) Goods purchased or taxable services used for non VAT taxable items, VAT exempt items, collective welfare or individual consumption; （2） Purchased goods and related taxable services with abnormal losses; （3） Goods purchased or taxable services consumed by work in progress or products with abnormal losses; （4） Consumer goods for taxpayers' own use prescribed by the competent financial and tax departments under the State Council; （5） The transportation expenses for the goods specified in Items (1) to (4) of this Article and the transportation expenses for the sales of duty-free goods. (Original: Article 10 The input tax of the following items shall not be deducted from the output tax: (1) purchase of fixed assets; （2） Goods purchased or taxable services used for non taxable items; （3） Goods purchased or taxable services used for tax exempt items; （4） Goods purchased or taxable services used for collective welfare or individual consumption; （5） Purchased goods with abnormal losses; （6） Purchased goods or taxable services consumed by products in process or finished products with abnormal losses. According to the Provisional Regulations on Value Added Tax: Article 9 Where a taxpayer purchases goods or taxable services and obtains a VAT deduction certificate that does not comply with laws, administrative regulations or the relevant provisions of the competent tax department of the State Council, its input tax shall not be deducted from the output tax. Deduction conditions of VAT invoice: 1. voucher conditions. The tax deduction vouchers stipulated in the tax law include: special VAT invoices, customs duty payment vouchers, purchase invoices or sales invoices for duty-free agricultural products, and unified invoices for the cargo transportation industry. 2. Time conditions. The special VAT invoice issued by the anti-counterfeiting tax control system and other invoices that need to be certified for deduction applied by general taxpayers must be certified within 180 days from the date of issuing the special invoice, otherwise, the input tax will not be deducted.
