The new electronic invoice has no invoice stamp. Compared with the old version, the main aspect of the new version of electronic invoice is to cancel the special seal in the lower right corner. However, the new invoice without a stamp is also valid, and it can be directly reimbursed, with the same effect.

1. Reimbursement

Electronic invoices for expanded materials can be reimbursed, but if you want to reimburse, you need to print a paper version. Because the financial department needs to keep a file when the invoice is reimbursed, it must use the paper version. However, while retaining the paper version, the electronic version of the invoice also needs to be filed, so those who want to reimburse should pay attention to it and remember to print the paper invoice and go to the finance department for reimbursement. Without the seal, the authenticity of the invoice is difficult to distinguish, but it can be queried on the service platform of VAT electronic invoice. Just find the original ticket option on the corresponding website and download it, and use the tax producer on the invoice to verify it.

ii. special electronic invoices for value-added tax and all-electric invoices

special electronic invoices for value-added tax further simplify the invoice face style, replace the original special invoice seal with electronic signature, simplify the column name of "name of goods or taxable services and services" to "project name", and cancel the original "seller (seal)", which makes the issuance of special electronic invoices for value-added tax easier.

iii. Validity

1. An electronic invoice is valid without a special invoice seal. The transaction information of enterprises that use tax-controlled special equipment to issue electronic invoices is electronically signed through the electronic invoice service platform of tax authorities. Therefore, there are tax-controlled signatures and enterprise electronic signatures on electronic invoices, and there is no need to affix a special invoice seal. Taxpayers have the right to reject invoices without electronic signatures.

2. At present, there is a new invoice method, which has legal effect even if it is not stamped. For example, the VAT electronic ordinary invoice issued by taxpayers through the VAT electronic invoice service platform is not stamped with the special invoice seal, but replaced with an electronic signature. If it belongs to this kind of invoice, it should have legal effect and comply with relevant regulations. If the seller does not generate a signature during the issuance process, contact the relevant service provider for handling; If there is no electronic signature printed by the buyer, first confirm whether there is an electronic signature when the electronic invoice format is opened, and first check whether the computer lacks corresponding controls or the electronic signature cannot be displayed due to system settings. The electronic invoice issued by tax UK is replaced by electronic signature, and there is no special invoice seal in the lower right corner of the electronic invoice layout. It can be used normally when such invoices are received without electronic signature.

Legal basis

Announcement of State Taxation Administration of The People's Republic of China on the Comprehensive Service Platform for VAT Invoices

Article 2 The electronic ordinary VAT invoices issued by taxpayers through the public service platform for VAT electronic invoices belong to the invoices supervised by the tax authorities, and the electronic signature is used instead of the special invoice seal, which has the same legal effect, basic uses and basic usage provisions as the ordinary VAT invoices.

Measures for the Administration of Invoices of the People's Republic of China

Article 3

The term "invoice" as mentioned in these Measures refers to the receipt and payment vouchers issued and collected in the course of buying and selling commodities, providing or receiving services and engaging in other business activities.

Article 4

The tax authorities in the State Council are responsible for the invoice management throughout the country. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas.

finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities in invoice management.