For VAT invoice which has been certified, but when preparing statements, due to negligence, a few invoice data dropped, is it deductible next month? Should it be non-deductible, what can do or how to deal with ?
According to "Adjustment on the Deductible VAT Deduction Vouchers Term Issues Related to Notice" ( Guo Shui Han  No. 617 ) it provides:
A VAT general taxpayer who obtained issuing VAT invoices that issued after 1 January 2010, road and inland, freight transportation, uniform invoice, motor vehicle sales, uniform invoice, should be issued within 180 days from the date the tax authorities for certification and certified through the month in the reporting period, from the competent tax authorities for deductible input tax.
According to the above provisions, the general taxpayer enterprises, in the month of certification the VAT invoices should be certified through the following month with reporting period to the competent tax authorities for deductible input tax, or non-deductible input tax .
Thus, the month for certified invoice with reporting period in which that fall, it can no longer be deductible under input tax, and there is no other approach for handling.