Electronic invoice has no electronic seal. At present, the seal on the special electronic VAT invoice has been replaced by the electronic signature, that is to say, the special electronic VAT invoice uses the electronic signature instead of the special invoice seal, and its legal effect, basic use and basic usage provisions are consistent with those of the special paper VAT invoice. The electronic special ticket does not need to be stamped with the special invoice seal.

Legal basis: Article 15 of the Measures for the Administration of Invoices in People's Republic of China (PRC).

Units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices made according to the style specified by the competent tax department of the State Council. The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.

When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.

What process is needed to fill in the invoice?

1, application, taxpayers bring the above information to the tax service hall to declare the post collection, and apply for issuing a copy of the tax declaration form for the lost special VAT invoice;

2, accept the audit, the tax service department to declare the collection post to accept the information submitted by taxpayers, in line with the conditions, accepted on the spot. If the paper materials submitted by taxpayers are incomplete or the contents do not meet the requirements, taxpayers will be informed to make corrections or re-fill;

3. After issuance, if the information provided by the taxpayer meets the requirements, the declaration post of the tax service office will immediately issue a copy of the tax return certificate for the lost special VAT invoice.