If the electronic invoice is not stamped with a special invoice stamp, it shall still be valid. Currently, there is a new invoice method that is legally valid even without a seal. For example, a VAT electronic general invoice issued by a taxpayer through the VAT electronic invoice public service platform does not have the legal effect. Instead of affixing a special seal for invoices, an electronic signature is used instead of a special seal for invoices. If this type of invoice belongs, it should be legally binding and comply with relevant regulations.

Electronic invoices are a product of the information age. Like ordinary invoices, they are issued uniformly by the tax bureau to merchants. The invoice numbers are uniformly coded across the country and distributed to merchants using unified anti-counterfeiting technology. The electronic tax bureau's signature mechanism is attached to the electronic invoice.

Issuing electronic invoices will significantly save enterprises’ costs on invoices and invoice printing costs, and does not include the indirect costs of enterprise invoice management. Moreover, the electronic invoice system can be integrated with the enterprise's internal ERP, CRM, SCS and other systems. The invoice data is fully electronic and centrally processed, which is helpful for the enterprise's own accounting processing and can provide timely decision-making support to enterprise operators.

"Invoice Management Law of the People's Republic of China"

Article 3

The term "invoice" as mentioned in these Measures refers to the purchase and sale of goods, provision or Receipt and payment vouchers issued and collected when receiving services and engaging in other business activities.