According to the 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 VAT Electronic Invoice System (Announcement No.84 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 20 15), "3. If the drawer and payee of the VAT electronic invoice need paper invoices, they can print the format file of the VAT electronic invoice by themselves, and its legal effect, basic use and basic use provisions are the same as those of the VAT ordinary invoice supervised by the tax authorities ". After consumers buy goods or services from enterprises, they receive electronic invoices with tax-controlled signatures and electronic signatures of enterprises, and there is no need to affix special stamps for invoices.
1. Does invoice mean electronic invoice?
Invoice refers to electronic invoice, which is issued by the tax bureau to merchants. The invoice number adopts national unified coding and unified anti-counterfeiting technology. The electronic invoice is accompanied by the signature mechanism of the electronic tax bureau. Following the pilot application of online (electronic) invoices in 22 provinces and cities such as Beijing, Zhejiang, Guangzhou and Shenzhen at the beginning of 20 12, in 2022, individual users in large shopping malls including Xiaomi. Com, Dong and Tmall can choose electronic invoices.
2. Can I get an invoice without official seal for reimbursement?
Article 22 of the Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates that the invoices of Xing shall be truthfully and continuously issued in accordance with the prescribed time limit, sequence and columns, and stamped with the special seal for invoices.
Article 28 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates that when issuing invoices, units and individuals must fill in according to the number order, fill in the items with true and clear contents, print all copies at one time, and affix the special seal for invoices on the invoice and deduction.
Therefore, the invoice must be stamped with a special invoice seal, and the official seal and financial seal do not meet the requirements. The obtained invoice is not stamped with the official seal of the invoice user, and can be reimbursed as long as it is stamped with the special invoice seal.
Third, the difference between electronic invoices and paper invoices
The main difference between electronic invoices and traditional paper invoices lies in their different carriers. Electronic invoice adopts electronic form and paper invoice adopts paper form, but the legal effect is the same. The appearance of electronic invoice makes the invoice develop from the traditional physical medium to the form of data message, which breaks the tradition of paper invoice as accounting voucher and can be kept as the electronic accounting form of accounting files.