First, the legal status of electronic invoices

As a product of the information age, the legal status of electronic invoices has been clearly confirmed in recent years. According to the Electronic Signature Law of People's Republic of China (PRC) and related tax laws, electronic invoices have the same legal effect as paper invoices, and can be used as valid vouchers for transactions, reimbursement, tax declaration and other activities.

Second, the role of official seal in invoices

In the traditional paper invoice, the official seal is usually used as an important symbol of the authenticity and legitimacy of the invoice. The official seal means that the issuing unit of the invoice is responsible for the contents of the invoice and has legal effect. However, in the field of electronic invoices, due to the tampering of electronic data, the existence form and function of the official seal have changed to some extent.

3. Does the electronic invoice need to be stamped with the official seal?

Different regions and tax authorities may have different regulations on whether electronic invoices need to be stamped with official seals. In some areas, it may be required to affix an electronic official seal on electronic invoices to ensure the authenticity and integrity of electronic data. Other regions may not need to build official seals, but verify the legality of electronic invoices through other technical means (such as electronic signatures and digital certificates).

Therefore, in the specific operation, it is suggested that enterprises or individuals determine whether electronic invoices need to be stamped with official seals according to the regulations of local tax authorities. If you are not sure, you can consult the local tax authorities or relevant professional institutions to ensure compliance.

Four. Compliance requirements of electronic invoices

No matter whether the official seal is required or not, electronic invoices should comply with relevant laws and regulations and the provisions of tax authorities. For example, an electronic invoice should contain complete invoice information, such as billing unit, buyer, details of goods or services, amount, etc. At the same time, the issuance, transmission and storage of electronic invoices should meet the requirements of safety, reliability and traceability to prevent data from being tampered with or lost.

To sum up:

Whether the electronic invoice needs to be stamped with the official seal depends on the specific provisions of the local tax authorities. In operation, we should follow the relevant laws and regulations and the requirements of tax authorities to ensure the compliance and legal effect of electronic invoices. At the same time, enterprises and individuals should pay attention to the latest policies and regulations of tax authorities on electronic invoices in order to adjust their operating modes in time.

Legal basis:

People's Republic of China (PRC) electronic signature method

Article 3 provides that:

In civil activities, the parties may agree to use or not use electronic signatures and data messages in contracts or other documents, vouchers and other documents.

A document in the form of electronic signature or data message agreed by the parties shall not be denied its legal effect just because it is in the form of electronic signature or data message.

Measures on invoice management network

Article 6 provides that:

Units and individuals that issue invoices need to change the approved contents of online invoices, and may submit a written application to the tax authorities, and make changes after confirmation.

Units and individuals who issue invoices should log in to the online invoice management system, fill in the relevant contents and data of invoices truthfully and completely, and print the invoices after confirming and saving.