So far, many enterprises have received electronic invoices. The following picture shows the electronic special ticket for Hebei Province, with the billing date of10+03,2020.
Taxpayers need to pay attention to when receiving electronic tickets:
1. Download the OFD reader on the invoice inspection platform of the State Administration of Taxation. Only by using a reader can you open the electronic special ticket, or log on to the website/,or you can open the OFD file online.
2. According to the relevant documents of the State Administration of Taxation, the electronic special ticket uses electronic signature instead of seal, that is, the electronic special ticket has no special invoice seal.
3. After opening the electronic special ticket, click the right mouse button on the invoice producer seal, and the words "This seal is valid" will appear, indicating that the special ticket is valid and has not been tampered with.
4. If the business corresponding to this special ticket is an item that can deduct the input tax, tick the check platform to confirm the declaration deduction, which is no different from the traditional paper ticket.
5. If the paper print of the electronic special ticket is used as the basis for filing reimbursement, according to the provisions of Accounting [2020] No.6 and local pilot documents, the electronic file printed with the paper print must be saved at the same time, that is, the OFD source file must be saved, and it is not allowed to be saved in other forms such as screenshots.
6. Due to the characteristics of electronic invoices (it is difficult to recover, so it cannot be voided), in case of sales returns, wrong invoicing, suspension of taxable services, sales discounts, etc. , only the scarlet letter electronic special ticket can be issued.