Electronic special VAT invoice refers to the VAT invoice issued and transmitted electronically, which has the same legal effect, basic purpose and basic usage provisions as the paper special VAT invoice. This kind of invoice is used by general taxpayers of value-added tax, and can be used to offset input tax. The issuer and the receiver of the electronic special invoice can complete the transaction without paper invoice, and do not need to affix the special invoice seal, because the electronic invoice already contains the tax control signature and the electronic signature of the enterprise. The use of electronic invoices aims at simplifying the transaction process, reducing the use of paper documents and improving the efficiency of tax administration.

Types and characteristics of electronic special invoices for value-added tax;

1. Type: VAT electronic invoice is a kind of VAT invoice issued and transmitted electronically, which has legal effect, collection function and bookkeeping voucher function;

2. Feature 1: Electronic form, different from traditional paper invoices. Special electronic invoices for value-added tax exist in the form of electronic data, which is convenient for storage and management;

3. Feature 2: security, using digital signature and encryption technology to ensure the authenticity and integrity of invoice data;

4. Feature 3: Convenient, it can be sent and received quickly through the Internet, which improves the efficiency of invoicing and reimbursement;

5. Feature 4: environmental protection, reducing the use of paper invoices, which is conducive to environmental protection and resource conservation;

6. Feature 5: Supervision. Tax authorities can monitor the issuance and circulation of electronic invoices in real time, which is helpful to prevent and crack down on fake invoices.

To sum up, VAT electronic invoice is a form of electronic invoice with the same legal effect as traditional paper invoice. It is issued by the general taxpayer of value-added tax to offset the input tax, aiming at simplifying the transaction process, reducing paper consumption and improving the efficiency of tax management through electronic processing. The issuing and receiving process does not need paper vouchers and special seals, which ensures the convenience and compliance of the transaction.

Legal basis:

Electronic Commerce Law of the People's Republic of China

Article 14

When selling goods or providing services, e-commerce operators shall issue purchase vouchers or service documents such as paper invoices or electronic invoices according to law. Electronic invoices and paper invoices have the same legal effect.