A: The provisions of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning the Implementation of the VAT Electronic Invoice System (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2015 No.84):

"If the drawer and payer need paper invoices, they can print the format files of electronic ordinary VAT invoices themselves."

After consumers buy goods or services from enterprises, they generate transaction information in the ERP system of enterprises. The transaction information is generated by the electronic invoice pre-system and sent to the upgraded tax terminal and electronic ledger system, and the tax control data is returned to the electronic invoice service platform. The electronic invoice service platform processes and electronically signs the tax-controlled data, and finally generates a voucher (PDF) file for the invoice data and sends it to the enterprise ERP system. After receiving the electronic invoice information, the enterprise ERP system can push it by SMS, email, APP, etc.

Therefore, electronic invoices have tax-controlled signatures and enterprise electronic signatures, and there is no need to affix a special invoice seal.

What are the style requirements for the special invoice seal? Where can I print it?

According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to the Style of Special Invoice Seal (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2011No.7)

The special invoice seal is oval, with a major axis of 40mm and a minor axis of 30mm, a side width of 1mm, and the printing color is red.

Special seal for invoice: taxpayer identification number of Central Daily; The names of taxpayers in foreign periodicals are circulated from left to right. If there are too many words in the name, you can use standardized abbreviations. The next step is to issue the words "Special Seal for Invoice". Taxpayers who use more than one special invoice seal should print the words "(1), (2)" directly below each special invoice seal.

The Chinese characters printed on the special invoice seal shall be simplified characters, and the font shall be imitation of Song Dynasty; The words "Special Invoice Seal" are 4.6 mm high and 3 mm wide; The taxpayer's name is 4.2mm high and the width is determined according to the number of words in the name; The taxpayer identification number is in Arial font, with a word height of 3.7mm and a word width of1.3 mm. 。

There are uniform requirements and specifications for the engraving of invoice seals, and taxpayers cannot engrave them at will. If the electronic invoice is used, how to generate the seal of the electronic invoice also needs the help of purchasing related services. The engraved invoice stamp will be uploaded to the system in advance to generate tax control information, which will be automatically available when making electronic invoices in the future.