When the value-added tax (“VAT”) reform was implemented on January 1, 2012, the SAT approved the use of a VAT special invoice for the freight transportation industry. However, with the expansion and consolidation of the VAT reform, the special needs of the freight transportation industry can now be covered through the common VAT special invoices and VAT general invoices. 

Therefore, from January 1, 2016, VAT general taxpayers providing freight transportation services can issue common VAT invoices, including any further information required in the remarks column. An interim period is granted until June 30, 2016, to use the existing freight transportation VAT special invoices.

Enterprises receiving freight transportation services should consider this deadline and reject any invoices issued under the former scheme after that date to avoid the input VAT credit not being recoverable because the VAT invoice is not valid.

Date of issue: December 31, 2015. Effective date: January 1, 2016