Answer: No, Article 28 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices stipulates, "When issuing invoices, units and individuals must fill in them in the order of numbers, with complete items, true contents and clear handwriting, all printed at one time, and the contents are exactly the same, and stamp the invoice seal on the invoice joint and the deduction joint.

2. Can an invoice be stamped with a special invoice seal and a special financial seal, or with a special invoice seal and an official seal?

Answer: No, Article 28 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices stipulates, "When issuing invoices, units and individuals must fill in them in the order of numbers, with complete items, true contents and clear handwriting, all printed at one time, and the contents are exactly the same, and stamp the invoice seal on the invoice joint and the deduction joint.

3. What should I do if the invoice is stamped with the special invoice seal, but the hand shake is not clearly stamped?

Answer: if the information is not blocked, fill one in the blank, otherwise it will be invalid directly if it is strict.

4. What should I do if the cover of the special invoice is inverted?

Answer: The cover is crooked or upside down. As long as it is clear and identifiable, it only affects the appearance and does not affect the validity of the invoice. Of course, don't cover it casually, or cover it according to regulations.

5. The electronic ordinary invoice comes with a special invoice seal, and it is unnecessary to affix the special invoice seal after printing. If you have to stamp another chapter, it will not affect the use of invoices, just gild the lily.

6. How to stamp the invoice?

Ordinary invoices must be stamped with the special invoice seal of the tax authorities; The payee shall issue a special ticket and affix the special seal for the invoice.

7. The new format invoice and electronic special ticket need not be stamped with the special invoice seal.

AnnouncementNo. 1 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 2020 stipulates that the VAT electronic ordinary invoice (see annex for a sample) issued by taxpayers through the VAT electronic invoice service platform belongs to the invoice supervised by the tax authorities, and the electronic signature is used to replace the special invoice seal, which has the same legal effect, basic use and basic use provisions as the VAT ordinary invoice.

The format of VAT electronic ordinary invoice file is OFD format. Units and individuals can log on to the national VAT invoice inspection platform to download the VAT electronic invoice format file reader and consult the VAT electronic ordinary invoice.

8. What should I do if the invoice is not stamped?

Taxpayers who fail to affix the special seal for invoices as required are at risk of being fined and rejected.

Invoices without seals violate the provisions of Article 35 of the Measures for the Administration of Invoices. In addition to ordering it to make corrections within a time limit, the tax authorities may also impose a fine of less than 1000 yuan. In addition, according to the provisions of the national tax Fano. 2006 156, special invoice that does not meet the requirements. Taxpayers have the right to refuse.

Of course, this kind of fine rarely happens in reality, and once it is discovered, it will end.

9. Do I need to stamp the invoice for bookkeeping?

A: No.