1. What is an electronic VAT invoice? Electronic invoice is the product of modern information society, which is a receipt and payment voucher in the form of data message issued and collected in the purchase and sale of goods, provision or acceptance of services and other business activities.

2. What are the types of VAT electronic invoices? VAT electronic invoices are divided into VAT electronic ordinary invoices and VAT electronic special invoices.

third, does the electronic invoice have legal effect? The legal effect, basic use and basic usage provisions of electronic VAT invoices are the same as those of paper VAT invoices supervised by tax authorities.

iv. what is the format of the obtained electronic invoice? Electronic ordinary VAT invoices can be issued in two ways. (a) issued by the VAT invoice management system, in PDF format. (2) It is issued through the VAT public service platform and is in OFD format. The special electronic VAT invoice can only be issued through the VAT public service platform, and the invoice format is OFD format.

5. can I use the obtained electronic invoice without a special invoice seal? The electronic ordinary VAT invoice issued by the taxpayer through the service platform of electronic VAT invoice belongs to the invoice supervised by the tax authorities. The electronic signature is used to replace the special invoice seal, and its legal effect, basic use and basic use are the same as those of the ordinary VAT invoice.

VI. How to check the authenticity of electronic invoices? There are differences in the methods of distinguishing the authenticity of electronic signatures of two different formats of VAT electronic invoices. (I) Verifying the authenticity of electronic invoices in PDF format Step 1: Open the electronic ordinary VAT invoices in PDF format with Adobe Reader on the computer, and click the right mouse button at the "Special Invoice Seal" in the lower right corner of the invoice to "verify the signature". The prompt window of signature verification status pops up, as shown in the figure below, to check the validity of the signature and whether it has been modified. Step 2: Click "Signature Attribute" to view the specific information of the electronic signature. The displayed company information is consistent with the company information of the red invoice special seal on the face, and the signing time is consistent with the invoice date on the face of the invoice. (II) Verification of the authenticity of OFD format electronic invoices The VAT electronic invoices issued through the VAT electronic invoice service platform belong to the invoices supervised by the tax authorities. Electronic signatures are used instead of special invoices, and their legal effects, basic uses and basic usage regulations are the same as those of ordinary VAT invoices. Taxpayers can download the format file reader of VAT electronic invoice (OFD file reader) through the national VAT invoice inspection platform (), check the electronic invoice and verify the validity of the electronic signature and the electronic invoice producer seal. The specific method of verifying the electronic signature is as follows: open the downloaded electronic invoice format file through the VAT electronic invoice format file reader, right-click the tax producer seal on the electronic invoice, and select "Verify". If the verification result is "The signature is valid! The content of the document protected by this signature has not been modified. The content of the document after the signature has not changed ",indicating that the electronic signature of the seller is valid. In addition to the above inspection methods, you can also check the electronic invoice information on the national VAT invoice inspection platform (/index.html) by entering fields such as invoice code, invoice number, invoice date and invoice verification code.