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 Implementation of VAT Electronic Invoice System (Announcement No.84 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 20 15):
"If the drawer and payer of the electronic ordinary VAT invoice need paper invoices, they can print the format documents of the electronic ordinary VAT invoice by themselves, and their legal effect, basic use and basic use provisions are the same as those of the ordinary VAT invoice supervised by the tax authorities.
"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 electronically signs and seals the processed tax-controlled data, and finally generates the invoice voucher (PDF) file, which is transmitted to the enterprise's ERP system. After receiving the electronic invoice information, the enterprise ERP system can push it to the user's mobile phone by SMS, email, APP, etc. Consumers can view and download electronic invoice information. "
Therefore, electronic invoices have tax-controlled signatures and enterprise electronic signatures, and can be accounted for and reimbursed without stamping the special seal for invoices.