Does the special invoice seal need to be put on record?
The newly engraved special seal for invoices shall be filed with the competent local tax authorities, and the old special seal for invoices shall be submitted.
Where does the special invoice seal go for filing?
The special seal for invoices is filed in the Public Security Bureau, not the IRS. Filing means that the special invoice seal used by the company is a seal that has been approved by the Public Security Bureau and holds a license. The seal put on record by the Public Security Bureau is legal and protected by law. Mainly to prevent someone from copying your seal in future business and bring you economic losses. Generally, the seals that need to be filed include official seal, financial seal and legal person seal.
According to the provisions of Article 15 of the Measures for the Administration of Invoices in People's Republic of China (PRC), units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the special stamp for invoices made according to the style stipulated by the competent tax department of the State Council. The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.
The engraving unit of the special invoice seal is the unit for filing by the public security organ, and the taxpayer engraves the special invoice seal by the engraving unit for filing by the public security organ with the tax registration certificate.
Does the special seal for undocumented invoices have legal effect?
The seal put on record by the Public Security Bureau is legal and protected by law. Mainly to prevent someone from copying your seal in future business and bring you economic losses. Generally, the seals that need to be filed include official seal, financial seal and legal person seal.
To sum up, the special seal for invoices without filing has no legal effect.