Required.

1. The legal status of electronic invoices

As a product of the information age, the legal status of electronic invoices has been clearly confirmed in recent years. According to the "Electronic Signature Law of the People's Republic of China" and relevant tax laws, electronic invoices have the same legal effect as paper invoices and can be used as valid vouchers for transactions, reimbursements, tax declarations and other activities.

2. The role of the official seal in invoices

In traditional paper invoices, the official seal usually serves as an important indicator of the authenticity and legality of the invoice. Stamping the official seal means that the issuing unit of the invoice is responsible for the content of the invoice and has legal effect. However, in the field of electronic invoices, due to the tamperability of electronic data, the existence form and function of the official seal have undergone certain changes.

3. Whether electronic invoices need to be stamped with an official seal

As to whether electronic invoices need to be stamped with an official seal, different regions and tax authorities may have different regulations. Some regions may require electronic official seals to be stamped on electronic invoices to ensure the authenticity and integrity of electronic data. In other areas, an official seal may not be required, but other technical means (such as electronic signatures, digital certificates, etc.) may be used to verify the legitimacy of electronic invoices.

Therefore, in specific operations, it is recommended that companies or individuals determine whether they need to stamp electronic invoices with an official seal according to the regulations of the local tax department. If you are unsure, you can consult the local tax department or relevant professional organizations to ensure compliance operations.

IV. Compliance requirements for electronic invoices

Regardless of whether an official seal is required, electronic invoices should comply with relevant laws and regulations and the provisions of the tax department. For example, electronic invoices should contain complete invoice information, such as the invoicing unit, buyer, details of goods or services, amount, etc.; at the same time, the issuance, transmission and storage of electronic invoices should meet the requirements of security, reliability, and traceability to prevent Data has been tampered with or lost.

In summary:

Whether an electronic invoice needs to be stamped with an official seal depends on the specific regulations of the local tax department. In operation, relevant regulations and tax department requirements should be followed to ensure the compliance and legal effectiveness of electronic invoices. At the same time, enterprises and individuals should pay attention to the latest policies and regulations of the tax department on electronic invoices so that they can adjust their operation methods in a timely manner.

Legal basis:

"Electronic Signature Law of the People's Republic of China"

Article 3 stipulates:

Civil activities In contracts or other documents, documents and other documents, the parties may agree to use or not use electronic signatures and data messages.

The legal effect of documents agreed by the parties to use electronic signatures and data messages shall not be denied simply because they are in the form of electronic signatures or data messages.

"Measures for the Administration of Online Invoices"

Article 6 stipulates:

If invoice-issuing units and individuals need to change the approved content of online invoices, they may report to the tax authorities Submit a written application and make changes after confirmation by the tax authorities.

Invoice-issuing units and individuals who issue online invoices should log in to the online invoice management system, truthfully and completely fill in the relevant content and data of the invoice, and print the invoice after confirming the save.