According to the provisions of the "Announcement of the State Administration of Taxation on Matters Concerning the Implementation of the Electronicization of Special Value-Added Tax Invoices among New Taxpayers" (State Administration of Taxation Announcement No. 22), the implementation of electronic VAT invoices among new taxpayers Special tickets are electronic. So, what should new taxpayers who implement electronic special invoices pay attention to when approving electronic special invoices?

The effectiveness of electronic special invoices

Electronic special invoices are special VAT invoices, and their legal validity, basic purposes, and basic usage regulations are the same as special paper VAT invoices. The tax authorities provide free electronic invoice issuance services for new taxpayers and issue tax Ukeys free of charge. After receiving Ukey, you can issue either electronic or paper tickets. If a taxpayer encounters situations such as returns or errors in invoicing after issuing an electronic special invoice, a red-letter electronic special invoice may be issued.

The number of electronic special invoices to be collected

New taxpayers who implement electronic special invoices can receive special VAT invoices within the maximum number of monthly special VAT invoices approved by the tax authorities. You need to determine the number of electronic tickets and paper tickets separately. After the tax authorities have approved the maximum issuance limit and quantity of special VAT invoices, you can also apply for "incremental invoices" based on production and operation needs.

The difference between electronic special invoices and paper special invoices

Difference 1: The invoice face style is simplified. The electronic value-added tax invoice has the "name of goods or taxable labor or service" column. The sub-name is simplified to "Project Name", and the original "Seller: (Section)" column is cancelled;

Difference 2: The special invoice seal is cancelled, and an electronic signature is used instead of the special invoice seal. Taxpayers can download the VAT electronic invoice format file reader through the National VAT Invoice Inspection Platform, check the electronic special invoice and verify the validity of the electronic signature.

Source reference: State Administration of Taxation