The reason why electronic invoices do not have an invoice stamp is because the tax system does not use electronic stamps, but instead uses electronic signatures. Its legal validity, basic purposes, and basic usage regulations are the same as ordinary VAT invoices. Specific reasons:

1. Electronic invoices refer to invoices issued by taxpayers through the Internet using the invoice online application system provided by the tax authorities. Compared with traditional invoices, electronic invoices do not need to go through the "tax control machine" and the person in charge of the company does not need to frequently register with the tax department. Moreover, it can be done in an instant, the authenticity can be verified immediately, the operation is simple and easy, and the cost of invoice production, tax control machine and related labor costs can be saved.

2. Electronic invoice is a new form of invoice that has legal effect even if it is not stamped. The VAT electronic general invoice issued by the taxpayer through the VAT electronic invoice public service platform does not have a special invoice seal, but uses an electronic signature instead of the special invoice seal. This type of invoice should have legal Effectiveness and compliance with relevant regulations.

3. Electronic invoices are a product of the information age. Like ordinary invoices, they are issued in a specific form by the tax bureau for merchants to use. The invoice number adopts a national unified code, adopts unified anti-counterfeiting technology, and is assigned to For merchants, the electronic tax bureau’s signature mechanism is attached to the electronic invoice.

4. In order to further optimize the tax business environment, implement and deepen the reform requirements of "delegating power, delegating power, delegating power, delegating power and optimizing services" in the tax system, and facilitate taxpayers to use VAT invoices, the "State Administration of Taxation on the Comprehensive Service Platform for VAT Invoices and other matters" "Announcement" stipulates: VAT electronic ordinary invoices issued by taxpayers through the VAT electronic invoice public service platform are invoices supervised by the tax authorities. Electronic signatures are used instead of special invoice seals. Their legal validity, basic purpose, and basic use The regulations are the same as those for ordinary VAT invoices. The VAT electronic general invoice format file format is OFD format. Units and individuals can log in to the National VAT Invoice Inspection Platform and download the VAT electronic invoice format file reader to check the electronic general VAT invoice.

Legal Basis

Article 14 of the "Electronic Signature Law of the People's Republic of China"

A reliable electronic signature has the same characteristics as a handwritten signature or seal have the same legal effect.

Article 3 of the "Measures for the Administration of Online Invoices"

For the purpose of these Measures, online invoices refer to invoices that comply with the unified standards of the State Administration of Taxation and are approved by the State Administration of Taxation and the taxation bureaus of provinces, autonomous regions, and municipalities directly under the Central Government. Invoices issued by the published online invoice management system.

The state actively promotes the use of online invoice management systems for issuing invoices.

"Announcement of the State Administration of Taxation on Matters Concerning the Comprehensive Service Platform for Value-Added Tax Invoices"

VAT electronic general invoices issued by taxpayers through the VAT electronic invoice public *** service platform , invoices produced under the supervision of tax authorities use electronic signatures instead of special invoice seals. Their legal validity, basic purposes, and basic usage regulations are the same as ordinary VAT invoices.

The VAT electronic general invoice format file format is OFD format. Units and individuals can log in to the National VAT Invoice Inspection Platform and download the VAT electronic invoice format file reader to check the electronic general VAT invoice.