1. Positive answer

Electronic special invoices will be implemented on December 21, 2020. Electronic special invoices are implemented for new taxpayers in 11 regions, including Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo and Shenzhen. Electronic special invoices issued in these regions are available nationwide. All can be accepted and used. Starting from January 21, 2021, electronic special invoices will be implemented for new taxpayers in other regions. 2. Analysis details

Electronic special invoices are supervised by provincial taxation bureaus and use electronic signatures instead of special invoice seals. They are special VAT invoices, and their legal validity, basic purposes, and basic usage regulations are the same as those of paper VAT invoices. Special invoices are the same.

3. How to invalidate electronic special invoices

The electronic invoice system does not support manual invalidation operations. If returns or electronic invoice issuance errors occur, the issuer should offset it by issuing a red-letter invoice. . The issuance of electronic invoices with red letters must be consistent with the corresponding logistics and capital flow information. For invalidated special invoices, the corresponding data messages must be treated as invalid in the anti-counterfeiting tax control system, and the words invalidated shall be marked on each copy of the paper special invoice including unprinted special invoices, and all copies shall be retained.