The invoice cannot be stamped twice. When issuing invoices, units and individuals must fill them in the numbered order, with complete items, true contents and clear handwriting, print all copies at one time, and affix the special seal for invoices on the invoice and deduction. Because the special invoice seal is not clearly stamped, the payee has the right to ask the drawer to reissue the invoice. Electronic invoices already have tax-controlled signatures and electronic signatures of enterprises. After the electronic invoice is printed, there is no need to affix the special invoice seal. Special invoice bookkeeping couplet need not be stamped with special invoice seal or special financial seal, only need to fill in the project details consistent with the actual transaction situation. When the tax authorities sell invoices, they should collect the management fee of the work cost according to the approved charging standard, and issue receipts to the units and individuals who purchase tickets. Measures for the collection and payment of invoice costs shall be implemented in accordance with relevant state regulations.

Special invoices shall be issued according to the following requirements:

1, the project is complete and consistent with the actual transaction;

2, clear handwriting, not allowed to press the line or make mistakes;

3. Invoices and deductions are stamped with special financial seal or invoice seal;

4. It should be issued according to the time when the VAT obligation occurs. The buyer has the right to reject special invoices that do not meet the above requirements.

Legal basis: Article 22 of the Measures for the Administration of Invoices in People's Republic of China (PRC).

Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them.