The format files of VAT electronic ordinary invoice that meet the national unified standards and are tamper-proof include PDF and OFD. Among them, the OFD format VAT electronic ordinary invoice issued by tax Ukey, which is supervised by the tax authorities, uses electronic signature instead of the special invoice seal, and its legal effect, basic use and basic use provisions are the same as those of the VAT ordinary invoice. There is no special invoice seal in the lower right corner of the electronic invoice format issued by tax Ukey.

Here are two methods to identify the authenticity of electronic signatures of VAT electronic ordinary invoices in different formats.

0 1, authentication of electronic signature in PDF version

Step 1: Open the electronic VAT invoice in PDF format with Adobe Reader on the computer, click the right mouse button on the "Special Invoice Seal" in the lower right corner of the invoice, and then select "Verify Signature" with the left mouse button.

The prompt window of signature verification status pops up, as shown in the figure below, to check the validity of the signature and whether it has been modified.

Step 2: Click "Signature Attribute" and select Show Certificate to view the specific information of electronic signature, as shown in the following figure. If it is a real electronic invoice, you can see that the company information displayed under "Summary" in the certificate is consistent with the company information of the special seal for the red invoice, and the path of the selected certificate is marked below, and the signing time is consistent with the invoice date of the invoice.

02, OFD version of electronic signature authenticity identification

Step 1: When you use it for the first time, you should install OFD file reader first. Units and individuals can enter the national VAT invoice inspection platform in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) () and click "Related Download -OFD File Reader-VAT Electronic Invoice Format File Reader" to download and install.

Step 2, open it in the reader and select the downloaded VAT electronic ordinary invoice format file; You can also double-click the downloaded VAT electronic ordinary invoice format file to open it. Move the mouse to the "Invoice Supervision Seal" area of VAT electronic ordinary invoice, click the right mouse button and select the "Verify" function, as shown in the following figure.

Step 3: Click "Verify" to pop up the verification result prompt box, as shown in the following figure. If the signature is valid and the invoice information has not been tampered with, the verification result will be displayed as "This signature is valid! Since the application of this signature, the document content has not been modified ",click" Signature Attribute ",and the signature information displayed in the attribute should be consistent with the face signature.

Step 4: After verifying the validity of the invoice producer seal, move the mouse to the seller information in the lower left corner, right-click to pop up a prompt box, as shown below, and click Verify to pop up the verification result.

If the seller's signature is valid, the verification result will be displayed as "This signature is valid! The contents of the file have not been modified since the signature came into effect. "

3. Discrimination of the authenticity of face information

1 Log in to State Taxation Administration of The People's Republic of China National VAT Invoice Inspection Platform (), as shown in the figure below, enter the relevant information of the VAT electronic ordinary invoice to be queried, and click the "Check" button after confirming that the input information is correct.

Special note: When units and individuals log in to the platform for the first time through a web browser, they should download and install the root certificate file according to the prompts, and carefully check the operating instructions for invoice inspection provided by the inspection platform.

2 After clicking Check, the system will automatically pop up the check result, as shown in the figure below. You can query the face information of this invoice and check whether the face information in the invoice verification details is consistent with the face information of the received invoice. If so, the face information is true and effective.

Special instructions:

1. The invoice can be checked on the same day.

2. Each invoice can be checked up to 5 times a day.

3. You can query the invoices issued by the new VAT invoice management system in the last five years.

Attachment 1

Sample of VAT electronic ordinary invoice

Annex 2

Invoice producer seal style