Because the VAT electronic invoices (including VAT special electronic invoices and VAT ordinary electronic invoices) issued through the VAT electronic invoice service platform now all use electronic signatures instead of special invoices, and they are all invoices supervised by tax authorities, and their legal effects, basic uses and basic usage provisions are completely consistent with VAT invoices.

The signature method of electronic invoice is more advanced. Replacing the original invoice special seal with reliable electronic signature, and replacing the original invoice producer seal with the electronic invoice producer seal signed by tax digital certificate, better meet the needs of electronic invoice reform.

Newly-established taxpayers who implement special electronic invoices for value-added tax can issue special electronic invoices for value-added tax after completing the verification of the types of special electronic invoices for value-added tax, the examination and approval of the maximum invoicing limit of special invoices for value-added tax (VAT fiscal control system), receiving the tax exemption UKey, and downloading and installing the software for invoicing special invoices for value-added tax (tax UKey version).

Since the implementation of electronic special VAT invoices in various places, tax authorities have distributed tax UKey to newly-established taxpayers free of charge, and relying on the public service platform of electronic VAT invoices, they have provided free electronic issuance services for newly-established taxpayers who have implemented electronic special VAT invoices.

The signature method is more advanced. Replacing the original invoice special seal with reliable electronic signature, and replacing the original invoice producer seal with the electronic invoice producer seal signed by tax digital certificate, better meet the needs of electronic invoice reform.