A: Article 14 of the Electronic Signature Law of People's Republic of China (PRC) stipulates that a reliable electronic signature has the same legal effect as a handwritten signature or seal. In order to better meet the needs of electronic invoice reform, the special electronic invoice for value-added tax adopts electronic signature instead of the original special invoice seal. Taxpayers can download the VAT electronic invoice format file reader through the national VAT invoice inspection platform, check the special electronic invoice and verify the validity of the electronic signature.