The employees specially approved by the boss stayed near the exhibition and spent 2000 yuan. Can the special ticket be deducted?

These two days, an accounting partner came over and asked Deep Space: Our company is going to attend an exhibition in the same city, and the boss specially approved an employee to live near the exhibition. In two days, he spent more than 2000 yuan on accommodation. Can the special ticket for accommodation fees opened in the same city be deducted?

Obviously, the accounting partner's question is whether this kind of special ticket for accommodation expenses above 100 yuan opened in the same city can be deducted.

In fact, we judge whether the special VAT invoice for accommodation expenses can be deducted, not according to the place where the expenses occur, but according to the purpose of your accommodation expenses.

However, no matter where the company is registered or where the company operates, as long as the corresponding special VAT invoice is issued according to the regulations, the input tax can be deducted.

Some accounting partners will have questions. What is the difference between the special invoices for "accommodation fee" issued by small-scale taxpayer hotels and those issued by ordinary taxpayer hotels?

In fact, the accounting treatment is the same whether you receive a special invoice for "accommodation" issued by a small-scale taxpayer hotel or a special invoice for "accommodation" issued by a general taxpayer hotel.

The difference is that they deduct different tax rates. The special invoice for "accommodation fee" issued by small-scale taxpayer hotels can be deducted by 3%, and the special invoice for "accommodation fee" issued by general taxpayer hotels can be deducted by 6%.

The accounting entries are as follows:

Borrow: overhead-travel expenses

Taxes payable-VAT payable

Credit: Cash on hand

Some accounting partners will also have questions. If the company is a general taxpayer, can the input tax be deducted if it organizes employees to go out for group construction and obtains a special invoice for employee accommodation VAT, which has been certified?

Deduction is not allowed in this case.

From the examples of two ordinary taxpayers, it can be seen that whether the special VAT invoice can be deducted from the input tax depends on its purpose, which has nothing to do with the region.

Under what circumstances can the generated special invoice for accommodation value-added tax not be deducted from the input tax?

We often encounter the following three situations:

What should I do if I encounter these special VAT invoices that cannot be deducted from the input tax?

At this time, it is necessary to inquire about the comprehensive service platform for VAT invoices without deduction. First, enter the invoice verification platform, find "Deduction Verification" to enter the next interface, then select "Invoice Non-Deduction Verification", then query the invoices of relevant dates, find the invoices that have not been deducted for verification, check the information, confirm the submission, and then confirm the signature. In this way, the special VAT invoice that cannot be deducted from the input tax is processed.

However, accounting friends need to pay attention! The special VAT invoice is irrevocable after checking and paying taxes! Therefore, when you don't check the check box, be sure to check it carefully!