1. What is an electronic signature?
Electronic signature refers to the data contained in the data message in electronic form and accompanied by data used to identify the identity of the signer and show that the signer approves its content.
Article 14 of People's Republic of China (PRC) Electronic Signature Law 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, electronic invoice adopts electronic signature instead of the original invoice special seal, and taxpayers can check the electronic invoice to verify the effectiveness of the electronic signature.
2. Where is the electronic signature on the invoice? How to verify?
(1) The location of electronic signature on the invoice: located in the lower left corner of the invoice, that is, the seller's details;
(2) The specific method of verifying the electronic signature is as follows: Open the downloaded electronic invoice format file through the VAT electronic invoice format file reader, move the mouse to the "Seller" related information in the lower left corner, click the right mouse button, and then click the "Verify" button in the prompt box to pop up the verification result.
If the verification result is "Signature is valid! The content of the document protected by this signature has not been modified. The contents of the signed document have not changed ",indicating that the seller's electronic signature is valid.
3. Where is the electronic invoice producer stamp shown on the invoice? How to verify?
(1) Location on the invoice: the electronic invoice producer seal signed by the tax digital certificate is located above the invoice, which is the same as the original invoice producer seal;
(2) The specific method of verifying the producer seal of electronic invoice is as follows: open the downloaded electronic invoice format file through the VAT electronic invoice format file reader, right-click the oval invoice producer seal above the invoice, and select "Verify" to display the verification result.
Of course, taxpayers can also check electronic invoice information by entering fields such as invoice code, invoice number, invoice date and invoice verification code on the national VAT invoice inspection platform.
Four, after the opening of the electronic special ticket, the new taxpayer does not need to engrave the special invoice seal?
That's not true. Newly established taxpayers who implement electronic special tickets can issue paper ordinary tickets, electronic ordinary tickets, paper special tickets, paper motor vehicle invoices and paper used car invoices after receiving the tax UKey and verifying the corresponding ticket types.
It should be noted here that at this stage, taxpayers may still use special invoice seals, and not all invoices have realized electronic signatures instead of special invoice seals.