Online invoice refers to the ordinary invoice issued by taxpayers through the Internet using the online invoicing system provided (or recognized) by tax authorities. The implementation of online invoicing can effectively reduce the cost of both parties, solve the problems of false invoicing, false invoicing, invoicing regardless of income, irregular invoicing, and distorted declaration data from the source, and guarantee the national tax revenue.

The "Measures" stipulate that the tax authorities may entrust other units to open online invoices through the online invoice management system according to the needs of invoice management and in accordance with the "Regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)". The tax authorities at or above the provincial level may try out electronic invoices on the condition of ensuring the correct generation, reliable storage, inquiry and verification, and safety of electronic information of online invoices. Last year, eight ministries and commissions, including the Ministry of Finance, issued the Notice on Promoting the Healthy and Rapid Development of E-commerce, and decided to carry out the pilot application of online (electronic) invoices in 22 provinces and cities, including Beijing, Tianjin and Shanghai. With the release of State Taxation Administration of The People's Republic of China's Measures for the Administration of Online Invoices, the promotion of online invoices and electronic invoices in China will be accelerated.