Electronic invoice users can print the documents many times after they get them. Electronic invoice is a valid invoice recognized by the tax bureau and can be used as a reimbursement voucher.

Electronic invoice is the product of the information age. Like ordinary invoices, they are distributed to merchants in the form of unified issuance by the tax bureau. The invoice number is distributed to merchants with national unified coding and unified anti-counterfeiting technology. The electronic invoice is accompanied by the signature mechanism of the electronic tax bureau. The popularization and implementation of electronic invoices will bring a severe test to the price advantage that the online shopping market has always relied on. Many businesses will impose the cost of electronic invoices on consumers, which will eventually lead to higher product prices.

Although the country has made it clear that the legal effect and basic use of electronic invoices are the same as paper invoices, electronic invoices can also be reimbursed, but the reporter of Beiqing Daily found in the interview that many corporate financial personnel have a headache for electronic invoices.

The positive significance of the issuance and implementation of electronic invoices is self-evident. For consumers, invoices are consumers' shopping vouchers and an important basis for safeguarding rights. For the whole e-commerce industry, electronic invoices can standardize the operation of all e-commerce, reduce vicious competition after tax evasion, and also reduce the cost of more enterprises. Facing the standardization of e-commerce and the possible price increase of online shopping products after the implementation of electronic invoices, it needs some wisdom to balance. The full implementation of online invoices in online shopping will also have a positive effect on the transaction volume of e-commerce. The state has been committed to providing support for the transformation from "controlling tax by ticket" to "managing tax by information", using blockchain technology to solve the pain points of the industry, making the sharing of invoice information between platforms a reality, reducing the cost of enterprise supervision, and comprehensively improving the level of mutual trust, safety and convenience.

Article 10 of the Measures for the Administration of Invoices in People's Republic of China (PRC) overprint the unified national invoice producer seal. The style of the national unified invoice producer seal and the requirements for invoice layout printing shall be stipulated by the competent tax department of the State Council. The invoice producer seal shall be made by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government. It is forbidden to forge the seal of invoice producer.

Invoices should be changed irregularly.