The new version of e-invoices does not have an invoice stamp. The main aspect of the new version of the e-invoice compared to the old one is the elimination of the special stamp in the lower right corner. But the new invoice without the stamp is also valid and can be reimbursed directly with the same role.

A, can be reimbursed

Extension of the material electronic invoices can be reimbursed, but if you want to be reimbursed, it is necessary to print the paper version. Because the invoice reimbursement time financial need to stay in the file into the accounts, it is necessary to use the paper version. But in the retention of the paper version at the same time, the electronic version of the invoice is also required to archive, so want to reimburse the personnel need to pay attention to, remember to print paper invoices to the financial reimbursement. Without the seal, the authenticity of the invoice is difficult to identify, but in the VAT electronic invoice public **** service platform can be queried. Just need to find the original invoice option in the corresponding website and download it, use the tax supervision on the invoice can be verified.

Second, the VAT electronic special invoice and all-electric invoice

The VAT electronic special invoice further simplifies the invoice face style, adopts electronic signature instead of the original invoice seal, simplifies the name of the column of "Name of Goods or Taxable Labor Services or Services" to "Name of Item", and eliminates the original "Name of the Item", which is the name of the item. The name of the column "Name of Goods or Taxable Services or Services" is simplified to "Item Name", and the original "Seller (Chapter)" is canceled, which makes the issuance of VAT electronic special invoices easier.

Three, the validity

1, electronic invoices are valid without special invoice stamp. The use of tax-controlled special equipment to issue electronic invoices of the enterprise's transaction information through the tax authorities electronic invoice service platform for electronic signature. Therefore, the electronic invoice has a tax-control signature and enterprise electronic signature, do not need to additionally stamp the invoice special seal, there is no electronic signature of the invoice, the taxpayer has the right to refuse to accept.

2. At present, there is a new way of invoicing which has legal effect even without stamping, such as the VAT electronic ordinary invoice issued by taxpayers through the VAT electronic invoice public **** service platform, this kind of invoice is not stamped with invoice special seal, but with electronic signature instead of invoice special seal, which belongs to this kind of invoice should have legal effect and comply with the relevant regulations. If the seller does not generate the signature in the process of issuance, contact the relevant service provider to deal with it; if the buyer prints out the invoice without electronic signature, first confirm whether the electronic invoice format is opened with electronic signature, you can first check whether the computer lacks the corresponding control or the system settings cause the inability to display the electronic signature. The use of electronic invoices issued by the tax UK, the use of electronic signatures instead of invoice stamps, electronic invoice format no longer have the invoice stamp in the lower right corner, received this type of invoice without electronic signature, is available for normal use.

Legal Basis

Announcement of the State Administration of Taxation on Matters Concerning the Comprehensive Service Platform for VAT Invoices

Article 2 The VAT electronic ordinary invoices issued by taxpayers through the VAT e-invoice public ****service platform belong to invoices supervised by the tax authorities, and the e-signature is adopted to replace the special invoice seal.

Methods for the Administration of Invoice of the People's Republic of China

Article 3

The invoice referred to in these methods refers to the voucher for payment and receipt issued and collected in the course of purchasing and selling commodities, providing or accepting services and engaging in other business activities.

Article 4

The competent tax authorities of the State Council shall be uniformly responsible for the administration of invoices nationwide. Provinces, autonomous regions and municipalities directly under the Central Government tax authorities in accordance with their responsibilities to do a good job of invoice management in their administrative areas.

Finance, audit, market supervision and management, public security and other relevant departments in their respective areas of responsibility, with the tax authorities to do a good job of invoice management.