1. How do new taxpayers get electronic coupons?
Newly established taxpayers who need to issue ordinary paper invoices for value-added tax, electronic ordinary tickets, special paper invoices for value-added tax (hereinafter referred to as "special paper tickets"), electronic special tickets, unified paper invoices for motor vehicle sales and unified paper invoices for used car sales will receive unified tax UKey invoices.
In order to further reduce the burden on taxpayers, the tax authorities issue free tax UKey to newly established taxpayers, and rely on the VAT electronic invoice service platform and other systems to provide free electronic special tickets, invoice status inquiry, information batch download and other services. At the same time, the tax authorities also implement the "first ticket service system" for taxpayers who sell and receive electronic special tickets for the first time, and help taxpayers grasp the policy provisions and operational points in a timely and comprehensive manner through online and offline methods, and successfully sell and receive electronic special tickets.
Second, how to ensure the validity of electronic tickets?
The "Announcement" clarifies that the electronic signature is used to replace the special invoice seal for paper invoices, and its legal effect, basic use and basic use provisions are the same as those of paper special tickets. Units and individuals can query the information of electronic special tickets through the national VAT invoice inspection platform, or download the VAT electronic invoice format file reader through the above platform to query the electronic special tickets and verify the validity of the electronic signature.
3. After the electronic special ticket is issued, can the paper special ticket be issued?
The "Announcement" emphasizes that after the implementation of electronic special tickets, newly established taxpayers can issue both electronic special tickets and paper special tickets. Where the drawee requests a special paper ticket, the drawer shall issue a special paper ticket. Taxpayers submit electronic invoices for filing, in accordance with the provisions of the Notice of the Ministry of Finance and the National Archives Bureau on Standardizing the Filing of Electronic Accounting Vouchers (Caishui [2020] No.6).