A few days ago, I met a friend who is an accountant. Q: Now many enterprises provide electronic invoices without special seals. Can such an invoice be used?

Q: Do electronic invoices need to be stamped with a special invoice seal?

Answer: Article 3 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Implementation of the VAT Electronic Invoice System (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2015 No.84) stipulates that if the drawer and the payee need paper invoices, they can print the format file of the VAT electronic invoice by themselves, and its legal effect, basic use and basic use provisions are the same as those of the VAT electronic invoice supervised by the tax authorities.

After consumers buy goods or services from enterprises, they generate transaction information in the ERP system of enterprises. The transaction information is generated by the electronic invoice pre-system and sent to the upgraded tax terminal and electronic ledger system, and the tax control data is returned to the electronic invoice service platform. The electronic invoice service platform electronically signs the processed tax-controlled data, and finally generates a voucher (PDF) file of the invoice data and sends it to the enterprise ERP system. After receiving the electronic invoice information, the enterprise ERP system can push it to the user's mobile phone by SMS, email, APP, etc. Consumers can view and download electronic invoice information.

The new version of electronic invoice has no special invoice seal, but its legal effect, basic use and basic use provisions are exactly the same as those of ordinary VAT invoices. So don't worry if you receive such an invoice next time. The invoice is completely formal, and the unit finance must know it. You can also go to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) to check the authenticity.

Therefore, the electronic invoice can be printed by the drawer and the payer themselves, and the electronic signature (special invoice seal) generated by the billing system is already in the corresponding position on the electronic invoice, and there is no need to affix the special invoice seal.