Electronic invoices do not need to be stamped. 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. According to the relevant provisions of the Announcement on the Comprehensive Service Platform of VAT Invoice, the VAT electronic ordinary invoice issued by taxpayers through the public service platform of VAT electronic invoice belongs to the invoice supervised by the tax authorities, and the electronic signature is used to replace the special seal for the invoice, which has the same legal effect, basic use and basic use provisions as the VAT ordinary invoice. The electronic general VAT invoice (optimized version) issued by the public service platform is more concise. The column name of "goods or taxable services and services" is changed to "project name", and the original column name of "seller: (seal)" is cancelled, which simplifies the invoice face style. Replace the original invoice special seal with reliable electronic signature, and replace the original invoice producer seal with the electronic invoice producer seal signed by tax digital certificate.

legal ground

Announcement of State Taxation Administration of The People's Republic of China on Comprehensive Service Platform of VAT Invoice.

2. VAT electronic ordinary invoices issued by taxpayers through the VAT electronic invoice service platform belong to invoices supervised by tax authorities. Electronic signature is used to replace the special invoice seal, and its legal effect, basic use and basic use provisions are the same as those of ordinary VAT invoices.