Legal analysis: UKey electronic invoice is not as effective as electronic stamp, and the invoice issued by tax ukey has two chapters in one, only showing the tax producer stamp, which is normal and has the legal effect of VAT invoice. Use OFD reader to open the downloaded format file, and right-click the tax producer seal on the electronic invoice to verify it. The reliable electronic signature is used to replace the original invoice special seal, and the electronic invoice producer seal signed by tax digital certificate is used to replace the original invoice producer seal, which better meets the needs of electronic invoice reform.

Legal basis: Measures of the People's Republic of China on the Administration of Invoices

Article 3 The term "invoice" as mentioned in these Measures refers to the receipt and payment vouchers issued and collected during the purchase and sale of commodities, the provision or acceptance of services and other business activities, including paper invoices and electronic invoices.

The State promotes the use of electronic invoices, and the specific measures for the administration of electronic invoices shall be formulated by the competent tax authorities of the State Council. Units and individuals that develop electronic invoice information systems for their own use or provide electronic invoice services for others shall abide by the electronic invoice supervision regulations and standards formulated by the competent tax authorities in the State Council.

Article 4 The competent tax authorities in the State Council shall be responsible for the invoice management throughout the country. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas.

Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.

Article 5 The types, copies, contents, coding rules and scope of use of invoices shall be stipulated by the competent tax authorities of the State Council.

Article 6 Any unit or individual may report acts that violate the laws and regulations on invoice management. The tax authorities shall keep confidential the informer and reward him as appropriate.