Electronic invoice is the product of the information age. Like ordinary invoices, they are distributed to merchants in the form of unified issuance by the tax bureau. The invoice number is distributed to merchants with national unified coding and unified anti-counterfeiting technology. The signature mechanism of the electronic tax bureau is attached to the electronic invoice. On the basis of the upgraded version of the VAT invoice system, State Taxation Administration of The People's Republic of China organized and developed the VAT electronic invoice system. After the early pilot, the system runs smoothly and has the conditions for national implementation. It is decided to start the national implementation from 20 15 12 1

Electronic invoices are still paper. It's just that the previous invoices were fixed or issued as needed, so there will be a big head and a small tail. Electronic invoice obligors keep blank invoices by themselves, enter data through the Internet, and then issue them to customers. So as to eliminate some loopholes in management and prevent tax evasion.

Electronic invoices can be reimbursed like ordinary invoices. The customer who issued the electronic invoice is consistent with the original return process, and the other party can directly write the electronic invoice in red without returning it. Electronic invoices are suitable for e-commerce, express delivery, shopping malls and other industries, as well as a large number of taxpayers who use general-purpose machines to print invoices, self-printed named invoices and ordinary VAT invoices.

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.