Legal analysis: it can be used. At present, the system has replaced the special invoice seal with electronic signature, so even if there is no electronic seal, it can be used as long as it is also electronic signature. Simply put, electronic invoices without chapters are issued through the VAT electronic invoice service platform, and these electronic invoices can also be used, with the same effect as electronic invoices with chapters.

Legal basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Implementation of Electronic VAT Special Invoice for Newly-established Taxpayers Article 2 The electronic special invoice is supervised by the provincial tax bureaus, and the electronic signature replaces the special invoice seal, which belongs to the special VAT invoice, and its legal effect, basic use and basic use provisions are the same as those of the paper special VAT invoice.