firstly, electronic invoices refer to invoices generated and transmitted electronically. It usually exists in the form of electronic documents, and can be sent to the buyer by e-mail, electronic data interchange (EDI), etc. Electronic invoices can ensure their authenticity and integrity through technical means such as electronic signature and timestamp.
Digital invoice (digital invoice) refers to the invoice generated by digital signature and encryption technology. More complex encryption algorithms are used in the process of generating and transmitting digital invoices to ensure the security and anti-counterfeiting ability of invoices. Digital invoices usually use digital certificates to verify the authenticity of invoices, and can be verified by public inquiry system.
in addition, electronic invoices and digital invoices are also different in storage methods. Electronic invoices can be stored in electronic devices, such as computers, mobile phones, etc., or on cloud servers. However, digital invoices need to be stored by special digital signature equipment to ensure the security and tamper-proof ability of invoices.
to sum up, there are some differences between electronic invoices and digital invoices in terms of generation, transmission and storage. Electronic invoice is more simple and easy to use, which is suitable for general e-commerce transactions; Digital invoices are safer and more reliable, and are suitable for scenes that require high authenticity of invoices, such as government procurement. According to the specific needs and legal provisions, it is very important to choose the appropriate invoice form.
There are some similarities and differences between electronic invoice and digital invoice in form and usage. First of all, electronic invoices refer to invoices generated, transmitted and stored in electronic form, while digital invoices refer to invoices generated and transmitted through digital technology. Secondly, electronic invoices can be sent to consumers by e-mail and mobile phone applications, while digital invoices use digital signature and encryption technology to ensure the authenticity and security of invoices. In addition, the use of electronic invoices requires the cooperation of both parties, including the signing of electronic invoice agreements, while digital invoices rely more on the support of technical means. Generally speaking, electronic invoice and digital invoice are both new invoice forms in the digital age. They have similarities and differences in transmission mode and security, but they both provide more convenient and efficient invoice processing methods for enterprises and consumers.
Legal basis:
Tax Collection and Administration Law of the People's Republic of China (revised in 215):
Chapter II Tax Administration
Section II Account Book and Voucher Management Article 21 The tax authorities are the competent authorities of invoices, and are responsible for the management and supervision of invoice printing, purchase, issuance, acquisition, storage and cancellation. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council.