There is no essential difference in function.

1. Differences in form

The electronic version of the VAT invoice exists in the form of electronic data and is generated, transmitted and stored through a specific electronic invoice system. It has digital signature and anti-counterfeiting technology to ensure the authenticity and non-tamperability of invoices. The paper version of the invoice is in traditional paper form, completed by printing or handwriting, and needs to be stamped with a special invoice stamp to prove its authenticity.

2. Storage and review

Electronic invoices can be easily stored and reviewed in the electronic system without being restricted by physical space, and are easy to back up and restore. Paper invoices require physical space for storage, and may require flipping through a large number of paper documents when reviewing them, which is relatively cumbersome.

3. Convenience of use

In terms of use, electronic invoices can be viewed and transmitted through electronic devices anytime and anywhere, which greatly improves transaction efficiency and convenience. Paper invoices need to be delivered by mail or manual delivery, which takes relatively high time and cost.

4. Management requirements

In terms of management, electronic invoices need to establish a complete electronic invoice management system to ensure the integrity and security of electronic data. Paper invoices need to be archived and kept in accordance with relevant regulations to prevent the invoice from being lost or damaged.

In summary:

The electronic version of the VAT invoice and the paper version are different in form, but functionally they are both important documents as tax vouchers. The electronic version of the invoice has the advantages of convenient storage, quick review, and convenient use, while the paper version of the invoice has the characteristics of physical existence, intuitive and easy to understand. In practical applications, enterprises can choose to use electronic or paper invoices according to their own needs and actual conditions.

Legal basis:

"E-Commerce Law of the People's Republic of China"

Article 14 stipulates:

Electronic Business operators selling goods or providing services must issue purchase vouchers or service documents such as paper invoices or electronic invoices in accordance with the law. Electronic invoices have the same legal effect as paper invoices.

"Measures for the Administration of Invoices of the People's Republic of China"

Article 23 stipulates:

Units and individuals who install tax control devices shall Use tax control devices to issue invoices in accordance with regulations, and submit invoice issuance data to the competent tax authorities on schedule.

If non-tax-controlled electronic devices are used to issue invoices, the software program description materials used by the non-tax-controlled electronic devices shall be reported to the competent tax authorities for filing, and the data for issuance of invoices shall be saved and submitted in accordance with regulations.

The state actively promotes the use of online invoice management systems for issuing invoices.