How to judge whether 0 1 electronic invoice should be stamped or not?
First of all, it needs to be clear that not all electronic invoices need to be stamped with a special invoice seal! This is mainly due to different invoicing platforms:
If it is a VAT electronic ordinary ticket issued through the VAT electronic invoice service platform, there is no need to affix a special invoice seal on the ticket face;
On the other hand, taxpayers should stamp the special invoice seal at the "Seller: (Seal)" in the lower right corner of the original VAT electronic ordinary invoice, not on the public service platform.
Specifically, we have summarized a table for your reference:
In addition, the style of electronic invoice can also help you to judge whether it is necessary to affix a special invoice seal:
1. The electronic ordinary VAT invoice issued through the VAT electronic invoice service platform is shown in the following figure, and the coupon in the lower right corner does not need to be stamped with the special invoice seal;
2. The VAT electronic ordinary invoice issued through the VAT electronic invoice system is shown in the following figure, and the "Seller: (Seal)" in the lower right corner of the ticket face needs to be stamped with the special invoice seal.
How to distinguish the authenticity of electronic invoices?
Don't worry about the validity of electronic invoices without special invoice seals. Their legal effect and basic use are the same as the existing paper invoices. Its validity and authenticity identification methods are summarized as follows:
Next, I will tell you about the specific operation process of the VAT invoice inspection platform:
Step 1: Log in to the national VAT invoice inspection platform (), and the home page is as shown in the figure. When logging into the platform for the first time, you should download and install the root certificate file first, and then check the invoice!
Step 2: According to the obtained electronic invoice, enter relevant inspection item information in the page as required.
According to the types of tickets audited by taxpayers, the verification items entered are also different, including:
(1) Special VAT invoice and special VAT electronic invoice: invoice code, invoice number, invoice date and invoice amount (excluding tax);
(2) General VAT invoice, electronic general VAT invoice (including charging invoice) and general VAT invoice (rolled ticket): the last 6 digits of invoice code, invoice number, invoice date and check code;
(3) Uniform invoice for motor vehicle sales: invoice code, invoice number, invoice date and price excluding tax;
(4) Unified invoice for second-hand car sales: invoice code, invoice number, invoice date and total car price.
Step 3: Click the check button after confirming that the input information is correct, and the system will automatically pop up the check result:
If the query is unavailable, the following two situations will be displayed, as shown in the following figure:
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Time range that can be checked:
(1) Invoices issued in the last five years can be inquired through the VAT invoice management system; (two) the invoice issued on the same day can be inspected on the same day.
Each invoice can be queried online 5 times a day. Please check the next day after exceeding the number of times.
Do I have to print an electronic invoice for reimbursement?
On March 3 1, the website of the Accounting Department of the Ministry of Finance published the Notice of the National Archives Bureau of the Ministry of Finance on Standardizing the Filing of Electronic Accounting Vouchers;
(1) electronic certificate has the same effect as paper accounting vouchers;
(2) Reimbursement management also needs the process of handling, reviewing and approving, which can prevent repeated entry;
(3) If the paper electronic certificate is recorded and kept, the electronic file must be kept at the same time.