With the increasing use of modern society, paper invoices are no longer necessary.

Electronic invoices have legal effect. Article 14 of the E-commerce Law of the People's Republic of China stipulates that e-commerce operators shall issue purchase vouchers or service documents such as paper invoices and electronic invoices in accordance with the law when selling goods or providing services. Electronic invoices and paper invoices have the same legal effect.

Electronic invoice is the product of the information age. Like ordinary invoices, they 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 electronic invoice is accompanied by the signature mechanism of the electronic tax bureau.