Electronic invoice refers to the invoice issued, transmitted, stored, inquired and managed electronically. Compared with traditional paper invoices, electronic invoices have the following characteristics:

1, no paper media: electronic invoices do not need paper and other material media to be issued and transmitted, thus reducing environmental pollution;

2. Convenient management: electronic invoices can be stored and managed by electronic data, which can realize quick query, statistics and analysis;

3. Strong anti-counterfeiting: electronic invoices adopt digital signature and other technologies to ensure the authenticity and integrity of invoice information and prevent forgery and tampering of invoices;

4. Cost reduction: electronic invoices do not need paper, printing, mailing and other expenses, and the cost is lower than that of traditional paper invoices.

The contents of the electronic invoice include:

1. Invoice header: the name of the enterprise issuing the invoice, the taxpayer identification number and other information;

2. Invoice content: including the name, specification, quantity, unit price, amount and other information of the goods or services;

3. Invoice code: the unique identification of electronic invoice, which is used for invoice inquiry and management;

4. Invoicing date: refers to the specific date of invoice issuance;

5. Tax rate and tax amount: refers to the tax rate and tax amount of goods or services;

6. Payee information: including payee name, taxpayer identification number, address, telephone number and other information;

7. Invoice remarks: refers to the contents that need special explanation in the invoice, such as gifts and discounts.

8. Signature of the drawer and payee: refers to the signature of the drawer and payee of the invoice, which is used to identify the authenticity of the invoice.

To sum up, electronic invoice has the advantages of large amount of information, easy management, environmental protection and energy saving, and is a common way of financial management in modern enterprises.

Legal basis:

Article 14 of the Electronic Commerce Law of the People's Republic of China

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.