VAT electronic invoices do not have a special invoice stamp.

According to the "Announcement of the State Administration of Taxation on the Comprehensive Service Platform for Value-Added Tax Invoices and Other Matters" (State Administration of Taxation Announcement No. 1 of 2020): Taxpayers use VAT electronic invoice public *** services The electronic ordinary VAT invoice issued by the platform (see the attachment for a sample of the invoice) is an invoice produced under the supervision of the tax authorities. Electronic signatures are used instead of special invoice seals. Its legal validity, basic purposes, basic usage regulations, etc. are the same as those of ordinary VAT invoices.

The VAT electronic ordinary invoice format file 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.

Notes on VAT electronic invoices

It should be noted that the invoice code of the VAT electronic general invoice is 12 digits, and the coding rules are: the 1st digit is 0, and the 2nd to 5th digits represent the province. , autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the 6th to 7th digits represent the year, the 8th to 10th digits represent the batch, and the 11th to 12th digits represent the type of invoice (11 represents the VAT electronic general invoice). The invoice number is 8 digits and is prepared annually and in batches.

If the issuer and payee of an electronic general VAT invoice need a paper invoice, they can print the format file of the electronic general VAT invoice by themselves. Its legal validity, basic purpose, basic usage regulations, etc. are in accordance with the tax regulations. The same is true for ordinary value-added tax invoices produced under the supervision of the agency.