Using electronic signature instead of special invoice seal has the same legal effect, basic use and basic use provisions as ordinary VAT invoices. The format files of VAT electronic ordinary invoice that meet the national unified standards and are tamper-proof include PDF and OFD. Among them: OFD format VAT electronic ordinary invoice issued by tax Ukey and supervised by tax authorities.
Using electronic signature instead of special invoice seal, its legal effect, basic use and basic use provisions are the same as those of ordinary VAT invoices, and there is no special invoice seal in the lower right corner of the electronic invoice format issued by tax Ukey. How to check the authenticity of OFD electronic signature (electronic ordinary ticket without special invoice seal)?
First of all, when you use it for the first time, you must first install OFD file reader. Units and individuals can enter the national VAT invoice inspection platform in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) () and click "Related Download -OFD File Reader-VAT Electronic Invoice Format File Reader" to download and install.
2. Open it in OFD reader and select the downloaded VAT electronic ordinary invoice format file; You can also double-click the downloaded VAT electronic ordinary invoice format file to open it. Move the mouse to the "Invoice Producer Seal" area of VAT electronic ordinary invoice.