With the development of science and technology, traditional paper invoices can no longer meet the needs of modern society, and more and more places begin to use electronic invoices. In order to ensure the fairness, convenience and efficiency of tax collection and management, State Taxation Administration of The People's Republic of China promulgated the Administrative Measures for Electronic Invoices (Trial) on 20 18, which standardized the management of electronic invoices. The new version of electronic ordinary invoice cancels the special invoice seal, but uses digital signature and other technologies to ensure the authenticity of the invoice. At the same time, the QR code has been added, and anti-counterfeiting measures have been strengthened to ensure that enterprises and individuals can enjoy safer, more efficient and more convenient invoice services with the new version of electronic ordinary invoices. Taxpayers can download the new version of electronic ordinary invoices through the official website of the Inland Revenue Department or the mobile APP, and can also handle the business of issuing paper ordinary invoices at the Inland Revenue Department. It is particularly important to note that the "special invoice seal" no longer appears in the electronic ordinary invoice, but a more scientific electronic signature is adopted for anti-counterfeiting, and taxpayers should pay special attention to it when using it.
Can the new electronic ordinary invoice be used as a legal document? According to the relevant regulations issued by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), electronic invoices and paper invoices have the same legal effect in tax and legal effect. Therefore, the new version of electronic ordinary invoices can also be used as legal vouchers.
The new version of electronic ordinary invoice cancels the special invoice seal, adopts digital signature to ensure authenticity, adds two-dimensional code and strengthens anti-counterfeiting measures, and can also be used as legal documents. Taxpayers can download electronic invoices through the official website of the Inland Revenue Department or the mobile APP, and enjoy safer, more efficient and more convenient services. Special attention should be paid to the format and anti-counterfeiting measures of the new electronic ordinary invoice when using it.
Legal basis:
Measures for the Administration of Invoices in People's Republic of China (PRC) Article 3 The term "invoice" as mentioned in these Measures refers to receipts and payments issued and collected in the process of buying and selling commodities, providing or receiving services and engaging in other business activities.