Legal analysis: the electronic special invoice can be used without electronic seal, and the electronic signature is used to replace the special invoice seal for value-added tax, which has the same legal effect as the paper special invoice for value-added tax. Simply put, electronic invoices without chapters are issued through the VAT electronic invoice service platform, and these electronic invoices can also be used, with the same effect as electronic invoices with chapters. Now the stamp on the VAT electronic ordinary invoice has been replaced by the electronic signature. Since the upgrade, the invoices issued through the VAT service platform have basically no seals, which does not delay the normal use.

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.