Screenshots or photos do not belong to the original electronic invoice and cannot be used as legal and valid vouchers to deduct vouchers before income tax.

Electronic special invoices that need to be downloaded in OFD format or PDF format are recorded as original invoices and saved.

Electronic invoices are the product of the information age. Like ordinary invoices, they are distributed to merchants in the form of unified issuance by the tax bureau. The invoice numbers are distributed to merchants with unified national coding and unified anti-counterfeiting technology. The signature mechanism of the electronic tax bureau is attached to the electronic invoices.

The printed electronic invoice is valid.

Electronic invoice is a valid invoice recognized by the tax bureau and can be used as a reimbursement voucher. The drawer and the drawee can print (color, black and white) the format file of the electronic invoice on their own paper, and its legal effect, basic use and basic use regulations are the same as those of the ordinary VAT invoice supervised by the tax authorities. Electronic invoices can be printed and used as vouchers such as invoice copy and bookkeeping copy respectively.

Legal basis:

According to Article 10 of the Measures for the Administration of Invoices, invoices shall be overprinted with the unified national invoice producer seal. The style of the unified national invoice producer seal and the requirements for invoice layout printing shall be stipulated by the competent tax department of the State Council. 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. The invoice shall be changed irregularly.