Question about purchasing of VAT invoice and prepayment of VAT for temporary VAT taxpayers

When purchasing VAT invoice, temporary VAT taxpayers shall continue to prepay VAT. Prepaid VAT can be deducted from VAT payable amount of current period. If prepaid VAT still has remaining balance after the deduction, the balance amount can be deducted in next period.

輔導期增值稅一般納稅人增購增值稅專用發票預繳增值稅問題

納稅人在輔導期內增購專用發票，繼續實行預繳增值稅的辦法，預繳的增值稅可在本期增值稅應納稅額中抵減，抵減後預繳增值稅仍有餘額的，應於下期增購專用發票時，按次抵減。