The policy is based on People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 1 (2020): The VAT electronic ordinary invoice issued by taxpayers through the VAT electronic invoice service platform is an invoice supervised by the tax authorities, and the electronic signature is used instead of the special invoice seal, which has the same legal effect, basic use and basic use provisions as the VAT ordinary invoice.

The implementation time is 65438+20201October 8.

Policy reminder, don't mistake electronic invoices without special seals for fake tickets.