Electronic invoices are formal invoices. Electronic invoices, like ordinary invoices, are distributed to merchants in the form of unified issuance by the tax bureau. The invoice number is distributed to merchants with national unified coding and unified anti-counterfeiting technology. The signature mechanism of the electronic tax bureau is attached to the electronic invoice. Electronic invoices can be recorded as reimbursement vouchers. Customers who issue electronic invoices return goods according to the original return process, and the other party can directly write electronic invoices in red without returning goods. Electronic invoices are suitable for e-commerce, express delivery and other industries, as well as a large number of taxpayers who use general-purpose machines to print invoices, self-printed named invoices and ordinary VAT invoices.

Legal objectivity:

Measures for the implementation of the pilot reform of business tax to value-added tax

Article 26

If the VAT deduction voucher obtained by the taxpayer does not conform to the laws, administrative regulations or the relevant provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the input tax shall not be deducted from the output tax.

The VAT deduction voucher refers to the special VAT invoice, the special payment book for customs import VAT, the purchase invoice of agricultural products, the sales invoice of agricultural products and the tax payment certificate.

Taxpayers should have written contracts, payment vouchers and statements or invoices from overseas units to deduct the input tax with tax payment vouchers. If the information is incomplete, the input tax shall not be deducted from the output tax.