The electronic invoice is a valid invoice recognized by the tax bureau and can be used as a reimbursement voucher.

In early 2016, the "Accounting Archives Management Measures" jointly promulgated by the Ministry of Finance and the State Archives Administration has clarified the legal status of electronic accounting files. As long as the conditions stipulated in the measures are met, the issuer of electronic invoices or The payee may archive and save the invoice in electronic form only. If the issuer or payee needs a paper invoice, they can print the format file of the VAT electronic general invoice by themselves.

The issuer and the payee can print the format document of the electronic invoice on the paper of their choice (either color or black and white). Its legal effect, basic purpose, basic usage regulations, etc. are the same as those of ordinary value-added tax invoices supervised by the tax authorities. same. Electronic invoices can be printed and used as invoice pages, accounting pages and other vouchers.

Legal Basis

According to Article 4 of the "Invoice Management Measures", the taxation department of the State Council is responsible for the nationwide invoice management. The tax authorities of provinces, autonomous regions, and municipalities directly under the Central Government shall, in accordance with their responsibilities, conduct invoice management within their respective administrative regions.