The differences between electronic invoices and physical invoices are as follows:

1. Electronic invoices are in the form of data messages, while physical invoices are physical media;

2. Electronic invoices meet the requirements of electronic bookkeeping, breaking the tradition of entity invoices as accounting vouchers;

3. The application, collection, issuance, circulation and inspection of electronic invoices can be completed through the Internet without printing, which reduces the tax payment cost;

4. Electronic invoices are easy to keep, inquire and read.

Application scenario of electronic invoice:

1. Online shopping: When consumers shop online, merchants will provide electronic invoices as proof of purchase;

2. Online services: such as software subscription, online education and other services, electronic invoices are usually provided;

3. Travel service: Electronic tickets such as air tickets and railways are usually accompanied by electronic invoices;

4. Public payment: public utilities such as water, electricity and gas pay fees, and users can choose to receive electronic invoices;

5. Food and beverage take-out: Many take-out platforms support users to apply for electronic invoices online.

6. Inter-enterprise transactions: When enterprises purchase materials or services, electronic invoices are often used for transactions to facilitate financial processing.

to sum up, the difference between electronic invoice and physical invoice lies in the form, accounting voucher tradition, operation process and convenience, etc. Electronic invoice completes all links through the Internet, which reduces the tax payment cost and is convenient for storage and inquiry.

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.