an electronic ordinary invoice cannot be used without an electronic stamp. The electronic special ticket is supervised by the provincial tax bureaus, and the electronic signature is used to replace the special invoice seal, which belongs to the special VAT invoice, and its legal effect, basic use and basic use regulations are the same as those of the special paper VAT invoice. When taxpayers issue special invoices for value-added tax, they can issue both electronic and paper tickets. If the drawee asks for a special paper ticket, the drawer shall issue a special paper ticket. If the drawee obtains the electronic special ticket to declare the deduction of VAT input tax or apply for export tax refund or tax refund on behalf of the drawee, it shall log on to the comprehensive service platform of VAT invoice to confirm the use of the invoice.

The relevant requirements for the use of electronic invoices are as follows:

1. The invoice code of electronic special tickets is 12 digits, and the coding rules are: the first digit is , the second digit represents provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, the sixth digit represents the year, the eighth digit represents the batch, and the eleventh digit represents the 12th digit, which is 13. The invoice number is 8 digits, which is compiled by year and in batches.

2. The tax authorities shall, according to the total number of electronic special tickets and paper special tickets, verify the number of special VAT invoices for taxpayers. The maximum invoicing limit of special VAT invoices (VAT tax control system) for electronic special tickets and paper special tickets shall be the same.

Legal basis: Article 22 of the Measures for the Administration of Invoices of the People's Republic of China

Invoices shall be issued in a lump sum in accordance with the prescribed time limit, sequence and columns, and stamped with special invoices.

No unit or individual may commit the following acts of falsely issuing invoices:

(1) Issuing invoices for others and for themselves that are inconsistent with the actual business conditions;

(2) asking others to issue invoices for themselves that are inconsistent with the actual business conditions;

(3) introducing others to issue invoices that are inconsistent with the actual business situation.