Legal analysis: the electronic signature is used to replace the seal of the electronic special ticket, that is, the electronic special ticket can be without the special invoice seal. Since the implementation of electronic special tickets in various places, newly established taxpayers in this area who need to issue invoices will receive tax UKey in a unified way and issue invoices on the public service platform of VAT electronic invoices.

Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).

Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.