First, the basic printing requirements of electronic invoices

Electronic invoices should be printed in their original appearance, and should not be cut, altered or tampered with. When printing, clear and identifiable printing equipment should be used to ensure that the printed electronic invoice is complete, accurate and clear.

Second, the recommended printing size standard

According to the relevant regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the recommended printing size of electronic invoices is A4 paper size (2 10mm×297mm). This size not only conforms to the standard of ordinary office paper, but also is convenient for enterprises to sort out, file and consult. At the same time, for electronic invoices that need reimbursement, A4 size also meets the filing requirements of most financial departments.

Third, the print size under special circumstances

Although A4 size is the recommended printing size for electronic invoices, in some special cases, enterprises can choose other sizes of paper for printing according to actual needs. For example, for scenes that need to show the whole picture of electronic invoices, you can choose a larger size paper to print; For scenes that need to save space or cost, you can choose a smaller size paper to print. But no matter what size of paper you choose, you must ensure that the printed electronic invoice is complete, clear and easy to read.

Iv. filing and reimbursement of electronic invoices

Printed electronic invoices shall be properly kept and filed in accordance with the relevant provisions of enterprise financial management. When reimbursing, clear and complete printed electronic invoices should be provided for the financial department to review and record.

To sum up:

The standard specification of electronic invoice printing size usually follows the relevant regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and A4 paper size is recommended for printing. Under special circumstances, other sizes of paper can be selected for printing according to actual needs, but the printed electronic invoice should be complete, clear and easy to read. Enterprises should properly keep the printed electronic invoices, and file and reimburse them in accordance with relevant regulations.

Legal basis:

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 23 provides that:

Units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit invoice data to the competent tax authorities on schedule.

When using non-tax-controlled electronic equipment to issue invoices, the software program description data of non-tax-controlled electronic equipment shall be reported to the competent tax authorities for the record, and the invoice data shall be saved and submitted in accordance with the regulations.

The state actively promotes the use of tax control devices to issue invoices.

Electronic Commerce Law of the People's Republic of China

Article 14 stipulates:

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.