Special VAT tickets cannot be issued in electronic form. Because so far, electronic invoice is only a kind of general ticket, which is completely different from special ticket.

1, electronic issuance. Tickets can't be issued exclusively for value-added tax.

2. State Taxation Administration of The People's Republic of China recently issued the "Announcement on Issues Related to the Implementation of Electronic Ordinary VAT Ticket System", and decided to implement the electronic VAT ticket system nationwide from 20 15 1 February1day. It is clear in the announcement that if the drawer and the payee of the electronic ordinary VAT ticket need paper tickets, they can print the format documents of the electronic ordinary VAT ticket by themselves, and its legal effect, basic use and basic use regulations are the same as those of the ordinary VAT ticket supervised by the tax authorities.

3. Electronic ordinary VAT ticket (hereinafter referred to as electronic ticket) refers to the electronic ordinary VAT ticket issued, uploaded, inquired and downloaded through the electronic ticket service platform through the upgraded version of the VAT ticket system, which is different from the traditional paper ticket. It is based on the original encryption and anti-counterfeiting measures, and is electronically signed with a digital certificate for the buyer to download and use.

Please refer to