Electronic invoice is the product of modern information society, and it is a receipt and payment voucher in the form of data message issued and collected in business activities such as buying and selling goods, providing or receiving services.
2. What are the types of VAT electronic invoices?
VAT electronic invoices are divided into VAT electronic ordinary invoices and VAT electronic special invoices.
3. Does the electronic invoice have legal effect?
The legal effect, basic uses and basic usage provisions of electronic VAT invoices are the same as those of paper VAT invoices supervised by tax authorities.
4. What is the format of the obtained electronic invoice?
Electronic ordinary VAT invoices can be issued in two ways.
(a) issued by the VAT invoice management system, in PDF format.
(2) Issued through the VAT public service platform in OFD format.
Special electronic invoices for value-added tax can only be issued through the value-added tax public service platform, and the invoice format is OFD format.
5. Can I use the obtained electronic invoice without a special invoice seal?
The VAT electronic ordinary invoice issued by taxpayers through the VAT electronic invoice service platform belongs to the invoice supervised by tax authorities. Electronic signature is used to replace the special invoice seal, and its legal effect, basic use and basic use are the same as those of ordinary VAT invoices.
Six, how to check the authenticity of electronic invoices?
There are differences in the authentication methods of electronic signatures of two different formats of VAT electronic invoices.
(A) the authenticity of electronic invoices in PDF format.
Step 1: Open the electronic VAT invoice in PDF format with Adobe Reader on the computer, and click the right mouse button on the "Special Invoice Seal" in the lower right corner of the invoice to verify the signature.
The prompt window of signature verification status pops up, as shown in the figure below, to check the validity of the signature and whether it has been modified.
Step 2: Click "Signature Attribute" to view the specific information of electronic signature. The displayed company information is consistent with the company information of the special seal for face red invoices, and the signing time is consistent with the date of the invoice face.
(B) OFD format electronic invoice authenticity check
The VAT electronic invoice issued through the VAT electronic invoice service platform belongs to the invoice supervised by the tax authorities. Electronic signature is used to replace the special invoice seal, and its legal effect, basic use and basic use provisions are the same as those of ordinary VAT invoices.
Taxpayers can use the national VAT invoice inspection platform (
Download the "OFD file reader of VAT electronic invoice format", check the electronic invoice, and verify the validity of the electronic signature and the electronic invoice producer seal.
The specific method of verifying the electronic signature is as follows: open the downloaded electronic invoice format file through the VAT electronic invoice format file reader, right-click the tax producer seal on the electronic invoice, and select "Verify".
If the verification result is "Signature is valid! The content of the document protected by this signature has not been modified. The contents of the signed document have not changed ",indicating that the seller's electronic signature is valid.
In addition to the above inspection methods, you can also check the national VAT invoice on the platform (
/index.html
), check the electronic invoice information by entering fields such as invoice code, invoice number, invoice date and invoice verification code.