Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).
Article 3 The term "invoice" as mentioned in these Measures refers to receipts and payments issued and collected in business activities such as buying and selling commodities, providing or receiving services.
Article 10 Invoices shall be overprinted with a unified national invoice producer seal. The unified national invoice producer seal style and invoice layout printing requirements shall be stipulated by the laws and regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). The invoice producer seal shall be made by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government. It is forbidden to forge the seal of invoice producer.
Twenty-second invoices that do not comply with laws and regulations shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.