Under normal circumstances, electronic invoices have the same legal effect, basic uses and basic usage provisions as ordinary VAT invoices supervised by tax authorities, and consumers can use them for rights protection or reimbursement. The drawee enterprise can be recorded as a formal accounting voucher.
Extended data:
Electronic invoices do not need to go through the printing process of traditional paper invoices. Account registration, online generation, invoice issuance, data transmission and other links can be carried out online through a unified electronic invoice system. Compared with traditional paper invoices, electronic invoices have the following characteristics:
1. Electronic invoice has no printing link, which can greatly reduce the invoice cost and improve the benefits of energy saving and emission reduction.
2. The procedures for taxpayers to apply for invoices can be simplified, and it is no longer necessary to go back to the tax authorities to receive paper invoices, which reduces the tax payment cost.
3. Taxpayers' billing data is uploaded to the tax authorities in real time, which is convenient for the tax authorities to grasp the taxpayer's billing situation in time, query, count and analyze the billing data, strengthen tax collection and invoice management, and improve the level of tax information management.
4. The payer can receive the invoice at the same time as the transaction, and can check and verify the invoice information on the website of the tax authorities to reduce the loss of receiving the fake invoice.
Baidu encyclopedia-electronic invoice