VAT electronic ordinary invoices and VAT electronic special invoices issued by taxpayers through the VAT electronic invoice service platform belong to invoices supervised by tax authorities. Electronic signature is used to replace the original invoice special seal, and its legal effect, basic use and basic usage provisions are the same as those of VAT paper ordinary invoice and VAT paper special invoice.

The 1 format of the VAT electronic ordinary invoice conforms to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning the Implementation of the VAT Electronic Invoice System (No.84 of 20 15, and No.31of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018), and will remain valid until further announcement in State Taxation Administration of The People's Republic of China.