There is no special invoice seal for electronic invoice, because there is an electronic signature generated by the billing system in the corresponding position on the electronic invoice, so there is no need to affix the special invoice seal. According to the relevant regulations, the VAT electronic ordinary invoice issued by taxpayers through the VAT electronic invoice service platform belongs to the invoice supervised by the tax authorities, and the 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 the VAT ordinary invoice.

Electronic invoice reimbursement process:

1. Enter the account with the printed electronic invoice. If the electronic invoice has relevant details and attachments, please attach the electronic invoice as the original voucher for reimbursement;

2. Electronic invoice reimbursement should accurately enter 12 invoice code and 8 invoice numbers in the electronic invoice system. Electronic invoice numbers cannot be reimbursed normally if they are not entered or entered incorrectly;

3. Reimbursement of electronic invoices You can check the authenticity of electronic invoices on the website of the Inland Revenue Department to avoid repeated reimbursement of electronic invoices.

4. As long as the source files of electronic invoices are obtained and saved, electronic invoices can be printed in color or in black and white.

Legal basis: Article 14 of People's Republic of China (PRC) Electronic Signature Law.

A reliable electronic signature has the same legal effect as a handwritten signature or seal. In order to better meet the needs of electronic invoice reform, electronic signature is adopted to replace the original invoice special seal. Taxpayers can download the VAT electronic invoice format file reader through the national VAT invoice inspection platform to check the electronic special ticket and verify the validity of the electronic signature.