Claim Deadline for Input VAT Credits Extended

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Dec. 3 – China’s State Administration of Taxation (SAT) has issued  Circular 617 that extends the claim deadline for input value-added tax credits for certain invoices from 90 days to 180 days after issue date starting January 1, 2010.

The circular covers VAT invoices, land and river good transportation invoices, motor vehicle sales invoices, and VAT payment vouchers. Input tax credit claims can be filed within the tax filing period immediately following the month in which the invoices were verified.

Moreover, after January 1, 2010, invoices and vouchers cannot be used as evidence for claiming input tax credits if the verification or filing of credit claim are not done during the prescribed period.

For more clarification on VAT revisions in China, please contact Dezan Shira & Associates at