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Pilot scope of electronic special invoices
First of all, answer directly.

The pilot scope of electronic special invoices is to implement electronic special invoices among newly established taxpayers in Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo, Shenzhen and other areas 1 1, and the scope of recipients is nationwide. From 202 11/October 21,in Beijing, Shanxi, Inner Mongolia, Liaoning, Jilin, Heilongjiang, Fujian, Jiangxi, Shandong, Henan, Hubei, Hunan, Guangxi, Hainan, Guizhou, Yunnan, Tibet, Shaanxi.

Second, analyze the details

Electronic special invoice refers to the electronic special invoice for value-added tax, which is supervised by provincial tax bureaus and uses electronic signature instead of special invoice seal. It is a special invoice for value-added tax, and its legal effect, basic use and basic use provisions are the same as those of a special paper invoice for value-added tax. The face style of electronic invoices is more streamlined. Compared with the traditional paper special ticket, the electronic special ticket simplifies the face style, cancels the special invoice seal and replaces it with electronic signature, simplifies and cancels some columns, simplifies the procedures from the billing procedure, reduces the labor and time costs, and makes the issuance of special tickets easier.

3. Is there no electronic stamp for electronic invoice?

The electronic special invoice has no electronic seal, and the electronic signature is used to replace the special invoice seal of the electronic special invoice for value-added tax, which has the same legal effect as the paper special invoice for value-added tax. An electronic signature has the same legal effect as a handwritten signature or seal.