Jiangsu VAT electronic ordinary invoice is an invoice supervised by tax authorities. The VAT electronic ordinary invoice issued by taxpayers through the VAT electronic invoice service platform belongs to the invoice supervised by the tax authorities, and it has legal effect to use electronic signature instead of the special invoice seal.

Value-added tax is a turnover tax levied on the basis of the value-added generated in the process of commodity circulation. From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities.