"State Taxation Administration of The People's Republic of China about <: Measures for the administration of tax refund (exemption) for taxable services with zero VAT rate > The Supplementary Announcement of "(State Taxation Administration of The People's Republic of China Announcement No.88 of 20 15) stipulates that from 20 1 5 years 1 February1day (the service provider provides taxable services with zero VAT rate and A zero-rate VAT taxable service provider that implements the method of exemption, credit and refund, which provides R&D services, design services and taxable services newly included in the scope of zero tax rate to overseas units, shall provide the original and photocopy of the invoice issued by the zero-rate VAT taxable service to the competent tax authorities when applying for exemption, credit and refund (with the approval of the competent tax authorities, only electronic data can be provided, and the original documents can be kept for future reference).

Therefore, your company can provide electronic data of electronic invoices approved by tax authorities.