The electronic signature on the invoice is located in the lower left corner of the invoice, that is, the seller's details. It is correct that there is no electronic signature in the lower right corner. According to Article 2 of AnnouncementNo. 1 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) in 2020, the electronic VAT ordinary invoice issued by taxpayers through the VAT electronic invoice service platform adopts the electronic signature of the tax bureau 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.

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 electronic invoice is accompanied by the signature mechanism of the electronic tax bureau.