The first copy of the VAT ordinary invoice is a bookkeeping copy, which does not need to be stamped, and the second copy of the invoice needs to be stamped.

According to the detailed rules for the implementation of China's invoice management measures:

Article 28:

When issuing invoices, units and individuals must fill in the serial number completely, fill in the items completely, the contents are true, the handwriting is clear, and all the copies are printed with the same contents, and affix the special seal for invoices and print the copies.

According to the Measures for the Administration of Invoices in People's Republic of China (PRC)

Article 22:

Invoicing shall be handled truthfully at one time in accordance with the prescribed time limit, sequence and columns, and stamped with a special invoice seal. No unit or individual may falsely make out the following invoices:

(a) for others or their own invoices inconsistent with the actual business situation;

(2) Issuing invoices for others that are inconsistent with the actual business conditions;

(three) introduce others to issue invoices that are inconsistent with the actual business situation.

Extended data:

Precautions:

The meaning of VAT ordinary invoice consolidation

1. The format, font, column number and content of the general VAT invoice are exactly the same as those of the special VAT invoice. According to the invoice number, it is divided into two invoices and five invoices. The second copy is a copy of the invoice, and the buyer takes it as proof of charge to an account. In addition, in order to meet the needs of some taxpayers, three additional links have been added after the basic link, that is, five additional links for enterprises to choose to use.

2. Two copies of ordinary VAT invoices (invoice copies) are printed with anti-counterfeiting paper. The code is printed with special anti-counterfeiting ink, and the digital font is special font. The colors of each link are blue, orange, green-blue, yellow-green, and purplish red.