1. Compared with the paper special VAT invoice, the electronic special VAT invoice (electronic special invoice) further simplifies the invoice face style and replaces the original special invoice seal with electronic signature;
2. Electronic signature is used to replace the stamp of special VAT invoice, and its legal effect is the same as that of paper VAT invoice, so it is unnecessary to stamp.
The VAT electronic ordinary invoice issued by taxpayers through the VAT electronic invoice service platform belongs to the invoice supervised by tax authorities. Electronic signature is used to replace the special invoice seal, and its legal effect, basic use and basic use provisions are the same as those of ordinary VAT invoices. The format of VAT electronic ordinary invoice file is OFD format. Units and individuals can log on to the national VAT invoice inspection platform for inspection.
Legal basis: Article 13 of People's Republic of China (PRC) Electronic Signature Law.
An electronic signature shall be regarded as reliable if it meets the following conditions:
(1) When the electronic signature production data is used for electronic signature, it belongs to the exclusive rights of the electronic signer;
(2) When signing, the electronic signature production data is only controlled by the electronic signer;
(3) Any changes to the electronic signature after signature can be found;
(4) Any changes to the content and form of the data message after signature can be found.
The parties can also choose to use electronic signatures that meet their agreed reliable conditions.
Article 14
A reliable electronic signature has the same legal effect as a handwritten signature or seal.
"People's Republic of China (PRC) invoice management measures" twenty-second.
Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.
No unit or individual may have the following acts of falsely issuing invoices:
(a) for others, for their own invoices inconsistent with the actual business situation;
(two) let others issue invoices for themselves that are inconsistent with the actual business situation;
(three) introduce others to issue invoices that are inconsistent with the actual business situation.