The electronic special ticket is supervised by the provincial tax bureaus, and the electronic signature is used to replace the seal of the special invoice, which belongs to the special invoice for value-added tax, and its legal effect, basic use and basic use provisions are the same as those of the paper special invoice for value-added tax.

When taxpayers issue special VAT invoices, they can issue electronic tickets and paper tickets at the same time. Where the drawee requests a special paper ticket, the drawer shall issue a special paper ticket. If the payer obtains the electronic special ticket to declare the deduction of VAT input tax or apply for export tax refund or refund on behalf of the payer, he shall log in to the VAT invoice comprehensive service platform to confirm the use of the invoice.

Extended data:

The relevant requirements for the use of electronic invoices stipulate that:

1, the electronic special ticket invoice code is 12, and the coding rule is: 1 0, where the 2nd-5th digits represent provinces, autonomous regions, municipalities directly under the central government and cities with separate plans, the 6th-7th digits represent years, and the 8th 8- 10/0 digits represent batches./kloc-0 The invoice number is 8 digits, which is compiled in batches according to the year.

2. The tax authorities shall, according to the total number of electronic special tickets and paper special tickets, verify the number of taxpayers' special VAT invoices. The maximum invoicing limit of special VAT invoices (VAT tax control system) for electronic special tickets and paper special tickets shall be the same.

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) Announcement on Relevant Matters Concerning the Electronic Implementation of Special VAT Invoices for Newly Established Taxpayers