According to the Document Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Comprehensive Service Platform for VAT Invoices (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 1 2020), the electronic ordinary VAT invoices (see the attachment for samples) issued by taxpayers through the electronic VAT invoice service platform belong to the invoices supervised by the tax authorities, and the electronic signature is used instead of the special invoice seal, with the same legal effect, basic use and basic use provisions as the ordinary VAT invoices.

The format of VAT electronic ordinary invoice file is OFD format. Units and individuals can log on to the national VAT invoice inspection platform to download the VAT electronic invoice format file reader and consult the VAT electronic ordinary invoice.

Matters needing attention of VAT electronic invoice

It should be noted that the invoice code of VAT electronic ordinary invoice is 12, and the coding rule is: 1 0, where the 2nd-5th digits represent provinces, autonomous regions, municipalities directly under the central government and cities with separate plans, the 6th-7th digits represent years, and the 8th 8- 10/0 digits represent batches.1. The invoice number is 8 digits, which is compiled in batches according to the year.

If the drawer and drawee of the electronic VAT ordinary invoice need paper invoices, they can print the format documents of the electronic VAT ordinary invoice by themselves, and its legal effect, basic use and basic use provisions are the same as those of the VAT ordinary invoice supervised by the tax authorities.