As a new form of invoice, the core feature of all-electronic invoice is that it can take effect without stamping. This kind of invoice adopts electronic signature instead of the traditional special invoice seal, which ensures that its legal effect is the same as that of the special paper invoice for value-added tax. Full electronic invoices are issued and delivered in the form of data messages. After issuing, the invoice data file will be automatically sent to the tax digital accounts of both parties, which simplifies the delivery and accounting process. In addition, taxpayers can download the electronic invoice format file reader through the VAT invoice inspection platform to check and verify the validity of the electronic signature of the electronic special ticket. Therefore, the full electronic invoice does not need to be stamped with a special invoice seal, and at the same time, it reduces the manual receiving and dispatching links and improves the efficiency.
Security measures for counting electronic tickets;
1, digital signature: asymmetric encryption technology is adopted to ensure the authenticity and integrity of digital tickets;
2. Electronic certificate: issued by an authoritative digital certificate certification authority to verify the identity of the holder;
3. Encryption technology: encrypt the digital ticket data to prevent information from being stolen or tampered with during transmission;
4. Time stamp service: provide accurate time of digital ticket generation and transaction to prevent later tampering;
5. Blockchain technology: record every transaction of digital tickets through distributed account books to ensure that the transaction cannot be tampered with;
6. Access control: restrict the access to the digital power ticket data, and only authorized users can view or operate the ticket.
To sum up, electronic invoice, as an innovative form of invoice, ensures its legal effect through electronic signature, and can take effect without stamping. Its issuance and delivery process is completely digital, which simplifies the traditional process, improves efficiency, and allows taxpayers to verify electronic signatures through a special platform, realizing the modernization and convenience of tax management and effectively reducing manual operation links.
Legal basis:
Measures on invoice management network
Article 6
Units and individuals who issue invoices should log in to the online invoice management system, fill in the relevant contents and data of invoices truthfully and completely, and print the invoices after confirming and saving. Online invoices issued by billing units and individuals will be confirmed and checked after the system automatically saves the data.