1 According to the relevant regulations, the electronic ordinary VAT invoice issued by taxpayers through the service platform of electronic VAT invoice belongs to the invoice supervised by the tax authorities, and the electronic signature is used to replace the special invoice seal, which has the same legal effect, basic uses and basic usage provisions as the ordinary VAT invoice;
2. Electronic invoice refers to "VAT electronic invoice", which is a receipt and payment voucher in the form of data message issued or collected in business activities, that is, an electronic invoice. Electronic invoice is the product of the information age. Like ordinary invoice structure, it is distributed to merchants in the form of unified distribution by the tax bureau. Its legal effect, basic use and basic use regulations are the same as those of VAT invoices supervised by the tax authorities. Electronic invoices generally exist as PDF files, which can be downloaded and stored by taxpayers in other electronic storage devices such as mobile phones and USB flash drives.
Electronic invoices are also divided into VAT electronic ordinary invoices and VAT electronic special invoices. The electronic invoices are produced so that tax authorities can manage the invoice information and invoice transparency of enterprises more normatively. With the rise of e-commerce enterprise environment, electronic invoices can effectively regulate the operation of e-commerce enterprises, reduce the behavior of tax evasion, and at the same time appropriately reduce the cost of invoice management by tax authorities.
Legal basis: Article 22 of the Measures for the Administration of Invoices of the People's Republic of China.
Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued in one lump sum and stamped with special invoices.
Article 21
Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.