Electronic invoices include tax-controlled signatures and enterprise electronic signatures. If the drawer and payer of the electronic ordinary VAT invoice need a paper invoice, they can print the format file of the electronic ordinary VAT invoice by themselves, and its legal effect, basic use and basic use provisions are the same as those of the ordinary VAT invoice supervised by the tax authorities.

As far as special invoices are concerned, according to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Matters Concerning the Implementation of Electronic Special Invoices for VAT among Newly-established Taxpayers, electronic special invoices do not need to be stamped with a special invoice seal, so long as they have an electronic signature, their legal effect, basic uses and basic usage provisions are the same as those of paper special invoices for VAT. In other words, the electronic invoice only needs to be signed, not stamped. As far as ordinary invoices are concerned, there are two situations, one does not need to be stamped and the other needs to be stamped. Stamping or not depends on which billing system is used to open the electronic ordinary invoice.

Electronic invoice is the product of the information age. Like ordinary invoices, they are distributed to merchants in the form of unified issuance by the tax bureau. The invoice number is distributed to merchants with national unified coding and unified anti-counterfeiting technology. The issuance and implementation of electronic invoices with the signature mechanism of electronic tax bureau is self-evident. For consumers, invoices are consumers' shopping vouchers and an important basis for safeguarding rights. For the whole e-commerce industry, electronic invoices can standardize the operation of all e-commerce, reduce vicious competition after tax evasion, and also reduce the cost of more enterprises. Facing the standardization of e-commerce and the possible price increase of online shopping products after the implementation of electronic invoices, it needs some wisdom to balance. The full implementation of online invoices in online shopping will also have a positive effect on the transaction volume of e-commerce.

legal ground

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 7 Special VAT invoices shall be printed by enterprises determined by the competent tax authorities in the State Council; Other invoices shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. It is forbidden to print, forge or alter invoices without permission.

Article 8 An enterprise that prints invoices shall meet the following conditions:

(a) to obtain a printing business license and business license;

(two) the equipment and technical level can meet the needs of printing invoices;

(three) a sound financial system and strict quality supervision, safety management and confidentiality system.

The tax authorities determine the enterprises that print invoices through bidding, and issue quasi-confirmed invoices.