The process of online electronic invoicing is as follows:
1. Log in to the VAT invoice invoicing software; 2. Select the invoice management module after entering the system; 3. Select the homepage of invoice management, and select online invoice application; 4. Enter the invoice online application page, select electronic ordinary invoice as the invoice type, enter the application quantity, and click Apply; Successful invoice information will enter the invoice information to be distributed. Electronic invoice is a product of the information age, which is distributed to merchants in the form of unified distribution by the tax bureau. The invoice number is coded in a unified national way and distributed to merchants with unified anti-counterfeiting technology. The electronic invoice is attached with the signature mechanism of the electronic tax bureau. Issuing electronic invoices will greatly save the cost of invoices and the cost of printing invoices, and it does not include the indirect cost of invoice management. Electronic invoices are more convenient for storage, inquiry and access, and also facilitate e-commerce websites to provide more convenient services for consumers. Moreover, it can reduce the waste of paper invoices, reduce the deforestation, and be more environmentally friendly, in line with the future development of mankind. The introduction of online invoices is an inevitable way for the state to regulate e-commerce tax payment, which is conducive to the state's supervision of online transactions and to safeguarding the legitimate rights and interests of consumers.
Types and application scenarios of electronic invoices:
1. Ordinary electronic invoices for value-added tax: suitable for most goods sales and service provision, and widely used in online transactions and e-commerce;
2. Special electronic invoice for value-added tax: mainly used for large-value transactions, allowing the buyer to deduct the corresponding input tax;
3. Electronic ordinary invoice (non-VAT): applicable to other types of charges that do not involve VAT, such as road tolls;
4. E-quota invoice: used for charging services with a fixed amount, such as parking fees and tickets;
5. Electronic air transport e-ticket travel itinerary: It is specially used for air passenger transport services and serves as a voucher for purchasing air tickets.
to sum up, the process of issuing electronic invoices online includes logging in software, selecting invoice management and applying, which not only greatly reduces the cost of enterprises and improves the efficiency of invoice management, but also ensures the security through unified coding and anti-counterfeiting technology. The use of electronic invoices helps to reduce the waste of paper invoices and promote environmental protection. At the same time, it also conforms to the development trend of e-commerce, is conducive to national tax supervision and protection of consumers' rights and interests, and reflects the progress of tax management in the information age and its adaptation to future development.
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.