With the digital reform of tax system, the new version of catering electronic invoice has been paperless and electronic. Compared with traditional paper invoices, electronic invoices do not need physical seals to prove their legitimacy and effectiveness. In the process of issuing electronic invoices, electronic signature, encryption and other technical means are used to ensure the generation, transmission and storage of invoices, thus ensuring the authenticity and non-tampering of invoice information.

This reform not only simplifies the process of invoice issuance and management, improves work efficiency, but also reduces the resource consumption and environmental impact brought by paper invoices. For consumers, electronic invoices can be queried, downloaded and printed through mobile phones or computers anytime and anywhere, which greatly facilitates the preservation and reimbursement of invoices.

To sum up, the new version of the catering electronic invoice does not need to be stamped, but its legal effect is guaranteed by technical means such as electronic signature. People's Republic of China (PRC) Electronic Signature Law clearly states that in electronic transactions, as long as the electronic signature meets the reliability requirements, it has the same legal effect as the handwritten signature or seal. Therefore, although the new version of catering electronic invoice has no physical seal, it can also meet the legal requirements for the authenticity and validity of the invoice through technical means such as electronic signature. This provides a solid legal basis for the wide application of electronic invoices and promotes the modernization of China's tax system.

Legal basis:

People's Republic of China (PRC) electronic signature method

Article 14

A reliable electronic signature has the same legal effect as a handwritten signature or seal.