1, where all-electric invoices can be issued:

From 2002 1 year1February1day, State Taxation Administration of The People's Republic of China launched a comprehensive digital electronic invoice pilot project in Guangdong Province (excluding Shenzhen, the same below), Inner Mongolia Autonomous Region and Shanghai (hereinafter referred to as the "pilot area"). The pilot taxpayers can issue comprehensive digital electronic invoices through the electronic invoice service platform without using special tax control equipment.

2. All-electric invoice face information

All-electric invoices are not linked.

The basic contents of all-electric invoice include: QR code, invoice number, invoice date, buyer's information, seller's information, project name, specifications, unit, quantity, unit price, amount, tax rate/collection rate, tax amount, total, total price and tax (in words and figures), remarks and drawer.

For taxpayers of rare earth, construction services, passenger transportation services, cargo transportation services, real estate sales, real estate business leasing services, agricultural products acquisition, photovoltaic acquisition, vehicle and vessel tax collection, self-produced agricultural products sales, and differential taxation, all-electric invoice styles corresponding to specific businesses are provided.

All-electric invoice has no invoice code, and it is a 20-digit invoice number.

3. How to issue all-electric invoices?

Pilot taxpayers directly issue all-electric invoices through the electronic invoice service platform, without the help of special tax-control equipment, the operation of checking old invoices, the verification of invoice types and the receipt of invoices.

Here, we should pay attention to the difference between all-electric invoice and VAT electronic ordinary invoice and VAT electronic special invoice issued by using tax UKey and relying on the service platform of VAT electronic invoice.

4. All-electric invoice delivery

The pilot invoice-receiving taxpayer can receive the invoice issued by the pilot invoice-issuing taxpayer through the electronic invoice service platform through the invoice comprehensive service platform.

The seller can also deliver all-electric invoices by email, QR code, etc.

5, the scarlet letter full electricity invoice issued

Taxpayers obtain invoices issued by the billing party through the electronic invoice service platform, and in case of errors in invoicing, sales return, service suspension, sales discount, etc., the billing party needs to issue red-ink full-power invoices or red-ink paper invoices through the electronic invoice service platform, and the following provisions shall apply:

1) If the drawee fails to confirm the use and entry, the drawer will fill out the Red-ink Invoice Information Confirmation Form and issue a red-ink full-time electric invoice or red-ink paper invoice without confirmation from the drawee.

2) If the drawee has confirmed the use or entered the account, the drawer or the drawee will fill out the Confirmation Sheet, and after confirmation by the other party, the drawer will issue a red-ink invoice according to the Confirmation Sheet.

If the all-electric invoice or paper invoice issued by the pilot taxpayers through the electronic invoice service platform has been used to apply for export tax refund or tax refund on behalf of the agent, it is temporarily not allowed to issue red-ink invoices.

Second, all-electric invoice collection

From August 28, 2022, taxpayers in Heilongjiang, Hainan, Xinjiang, Dalian, Liaoning, Tibet, Shanxi, Tianjin, Guizhou, Yunnan, Gansu, Jilin, Qinghai and other places can be used as recipients to receive tickets from Inner Mongolia Autonomous Region, Shanghai and Guangdong Province (excluding Shenzhen, After some taxpayers issued invoices through the electronic invoice service platform (including all-electric invoices with the words "special VAT invoice", all-electric invoices with the words "ordinary invoice", special paper VAT invoices (hereinafter referred to as "special paper invoices") and ordinary paper VAT invoices (folding tickets, hereinafter referred to as "ordinary paper invoices"), all-electric invoices were promoted to the whole country.

1, how to collect all-electric invoices?

Pilot taxpayers receive invoices issued by sellers through electronic invoice service platform through invoice comprehensive service platform.

All-electric invoices delivered by the seller by e-mail or QR code can also be obtained.

2. Use of all-electric invoices

Pilot taxpayers who receive tickets have obtained all-electric invoices with the words "special VAT invoices", all-electric invoices with the words "ordinary invoices", paper-based special invoices and paper-based general invoices issued through the electronic invoice service platform. If they need to be used to declare the deduction of VAT input tax or apply for export tax refund or tax refund on their behalf, they should confirm their use through the comprehensive service platform of VAT invoices according to regulations.

3. Inspection of all-electric invoices

Units and individuals can check all-electric invoice information through the national VAT invoice inspection platform.