Today, with the rapid development of science and technology, electronic invoices are becoming more and more common. In fact, electronic invoices are electronic accounting vouchers. How can the input tax be deducted from the electronic special VAT invoices obtained during the business operation?

How can electronic special invoices be used to deduct input tax or export tax rebates or handle tax rebates on behalf of others?

If the electronic special invoice is used to deduct VAT input tax or apply for export tax refund or agency tax refund, you should log in to the VAT Invoice Comprehensive Service Platform to confirm the purpose of the invoice. The login address shall be determined and announced by the provincial taxation bureau.

Are the legal effects of electronic tickets and paper vouchers the same?

Electronic invoices are actually electronic accounting vouchers, which refer to various types of accounting vouchers generated, transmitted, and stored in electronic form, including electronic original vouchers (for example, electronic special invoices are electronic accounting original vouchers), electronic Accounting vouchers.

According to the relevant regulations of the State Administration of Taxation: electronic invoices from legal and authentic sources have the same legal effect as electronic accounting vouchers as paper accounting vouchers, and can also be saved and archived in the form of electronic files.

How to check the authenticity of electronic tickets?

The electronic special invoice uses a reliable electronic signature instead of the special seal of the original invoice. Taxpayers can download the VAT electronic invoice format file reader through the National VAT Invoice Inspection Platform to check the electronic invoice. Special invoices and verification of the validity of electronic signatures and electronic invoice supervisory stamps.

What is the use of special VAT invoices?

The special value-added tax invoice is not only an important accounting document for taxpayers to reflect economic activities, but also a legal proof of the seller’s tax liability and the purchaser’s input tax.

How to issue a special value-added tax invoice?

Article 11 of the "Regulations on the Use of Special Value-Added Tax Invoices" stipulates:

Special invoices shall be issued in accordance with the following requirements:

(1) The items are complete and consistent with The actual transaction is consistent;

(2) The writing is clear, and no lines or wrong spaces are allowed;

(3) The invoice copy and deduction copy are stamped with a special invoice seal;

(4) Issuance based on the time when the value-added tax liability occurs.