1. Compared with the paper special VAT invoice, the electronic special VAT invoice and electronic special invoice further simplify the invoice face style, and replace the original special invoice seal with electronic signature;

2. Electronic signature is used to replace the seal of special VAT invoice, and its legal effect is the same as that of paper VAT invoice, so it does not need to be stamped;

3. There is no electronic seal for electronic invoices. The electronic special invoice for value-added tax adopts electronic signature instead of special invoice seal, and its legal effect is the same as that of paper special invoice for value-added tax.

The deduction process of special electronic VAT invoice is as follows:

1. 1. Log in to the comprehensive service platform for enterprise VAT invoices;

2. Select "Deduction", check "Invoice Deduction", and check that the invoice type is VAT electronic special invoice;

3. After selecting the invoice date, click Query to find the invoice information, and then click Submit to pop up the authentication information;

4. Click OK after checking that the information is correct, and a prompt will appear. Electronic invoices have the same legal effect as paper invoices, and electronic invoices obtained by taxpayers can no longer be saved in paper form;

5. Taxpayers need to use paper-printed electronic invoices as the basis for reporting reimbursement, and should also save the electronic invoices printed at the same time as the paper-printed electronic invoices. In other words, you can directly save electronic files for reimbursement and filing; In the case of filing in paper form, the paper electronic invoice shall be kept at the same time.

Legal basis: Article 22 of the Measures for the Administration of Invoices in People's Republic of China (PRC).

Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.

No unit or individual may have the following acts of falsely issuing invoices:

(a) for others, for their own invoices inconsistent with the actual business situation;

(two) let others issue invoices for themselves that are inconsistent with the actual business situation;

(three) introduce others to issue invoices that are inconsistent with the actual business situation.

Article 16

Units and individuals that need to use invoices temporarily may apply directly to the tax authorities in the place of business for issuing invoices on the basis of written proof of buying and selling commodities, providing or receiving services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council.

Illegal invoicing is prohibited.