This situation is deductible. Generally speaking, for taxpayers who import goods and have paid the import VAT, regardless of whether they have paid the payment for goods, the Special Payment Receipt for Customs Import VAT they obtain can be used as a VAT input tax deduction voucher. For agency-imported goods, the taxpayer indicated on the tax payment certificate issued by the customs is the VAT taxpayer. If the "Payment Unit (Person)" on the Special Payment Receipt for Customs Import VAT indicates both the name of the agency company and the name of the consigning import unit, only the unit that obtains the original special payment receipt is allowed to deduct the tax. If your company has obtained the original Special Payment Receipt for Customs Import VAT and the relevant import business is genuine and compliant, you can deduct the VAT on this batch of imported goods as required.
However, when making the deduction, attention should be paid to authenticating or checking and confirming as required by the tax authorities, and accurately filling in the relevant columns of the VAT tax return.
Professional consultant answers
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
This situation is deductible. Generally speaking, for taxpayers who import goods and have paid the import VAT, regardless of whether they have paid the payment for goods, the Special Payment Receipt for Customs Import VAT they obtain can be used as a VAT input tax deduction voucher. For agency-imported goods, the taxpayer indicated on the tax payment certificate issued by the customs is the VAT taxpayer. If the "Payment Unit (Person)" on the Special Payment Receipt for Customs Import VAT indicates both the name of the agency company and the name of the consigning import unit, only the unit that obtains the original special payment receipt is allowed to deduct the tax. If your company has obtained the original Special Payment Receipt for Customs Import VAT and the relevant import business is genuine and compliant, you can deduct the VAT on this batch of imported goods as required.
However, when making the deduction, attention should be paid to authenticating or checking and confirming as required by the tax authorities, and accurately filling in the relevant columns of the VAT tax return.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
It can be deducted, provided that your company has obtained the original Special Payment Receipt for Customs Import VAT, and the import business procedures are complete, genuine, and legal.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
As long as the relevant regulations are met, it can be deducted. For example, the payment receipt is genuine and valid, and there are corresponding contracts and other materials to prove the authenticity of the business.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
It depends on the specific situation. If the agency company only collects and pays on behalf, and your company obtains the original payment receipt and meets the regulations, it can be deducted.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
It can be deducted. The key is to keep the import-related contracts, customs declaration forms, and other materials well for tax inspections.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
As long as it complies with tax regulations, there is the original payment receipt, and the import business is genuine, there is no problem.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
If the conditions are met, it can be deducted. Pay attention to checking whether the information on the payment receipt is consistent with the actual business.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
It can be deducted. Ensure that all materials are complete, such as the customs declaration form and the payment receipt, and operate as required.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
As long as the original is obtained and the import business is compliant, this VAT can be deducted.