The electronic VAT invoice does not have a special invoice seal. The electronic special invoice uses an electronic signature instead of the special seal of the original invoice.

In accordance with the provisions of the "Announcement of the State Administration of Taxation on Matters Concerning the Implementation of the Electronicization of Special Value-Added Tax Invoices among New Taxpayers" (State Administration of Taxation Announcement No. 22, 2020), starting from December 21, Electronic special VAT invoices will be implemented for new taxpayers in 11 regions including Tianjin, Hebei, and Shanghai.

Compared with special paper value-added tax invoices, special electronic value-added tax invoices (hereinafter referred to as "electronic special invoices") further simplify the face style of the invoice and use an electronic signature instead of the original special invoice seal. Article 14 of the "Electronic Signature Law of the People's Republic of China" stipulates that a reliable electronic signature has the same legal effect as a handwritten signature or seal.

The purpose of adopting electronic special VAT invoices: In order to better adapt to the needs of the reform of electronic invoices, electronic special invoices use electronic signatures instead of special seals on original invoices. Taxpayers can download them through the National VAT Invoice Inspection Platform. VAT electronic invoice format file reader, view electronic invoices and verify the validity of electronic signatures.

What are the advantages of electronic tickets?

Electronic special invoices are special VAT invoices, and their legal validity, basic purposes, basic usage regulations, etc. are the same as special paper VAT invoices (hereinafter referred to as "paper special invoices"). Compared with paper special tickets, electronic special tickets have the following advantages:

(1) First, the invoice style is simpler. The electronic special invoice further simplifies the face style of the invoice, uses an electronic signature to replace the original invoice special seal, simplifies the name of the "goods or taxable labor, service name" column to "project name", and cancels the original "Seller: (stamp)" column, making the issuance of electronic special tickets easier.

(2) Second, the method of receiving is faster. Taxpayers can choose tax service offices, electronic tax bureaus and other channels to receive electronic special invoices. By applying online for electronic special invoices, taxpayers can receive and use them immediately.

(3) Third, remote delivery is more convenient. Taxpayers can deliver electronic special invoices through email, QR code, etc. Compared with on-site delivery of paper special invoices and delivery by mail, invoice delivery is faster.

(4) Fourth, financial management is more efficient. Electronic special tickets are electronic accounting vouchers. Taxpayers can easily obtain digital ticket details and improve their financial management level accordingly. At the same time, taxpayers can download the VAT electronic invoice format file reader through the National VAT Invoice Inspection Platform (), check the electronic special invoice and verify the validity of the electronic signature, reducing the risk of receiving fake invoices.

(5) Fifth, storage and storage are more economical. Electronic special tickets adopt an information storage method. Compared with paper special tickets, they do not require a special place to store them, and can also significantly reduce the cost of subsequent manual management. In addition, taxpayers can also re-download the electronic invoice from the free channel provided by the tax department to prevent the risk of invoice loss and damage.

(6) Sixth, the social benefits are more significant. Electronic special invoices are delivered quickly, which helps both parties to the transaction speed up settlement, shorten the payment collection cycle, and improve the efficiency of fund use. At the same time, the introduction of electronic special tickets will also help promote the further popularization of electronic financial accounting in enterprises, thereby having a positive impact on the digital construction of the entire economy and society.