What is a VAT e-invoice
The e-invoice is an electronic receipt and payment voucher issued or charged in business activities.
Electronic invoice as an electronic image of the invoice and electronic records, with data messages as legal documents.
The electronic signature is adopted to realize the invoice signature and electronic seal, and to realize the uniqueness, non-repudiation and anti-tampering of the electronic invoice.
Transmission and preservation of invoice content in the form of digital media, which can be transmitted to the receiver through the network, mobile communications and other means.
Legal Effect of VAT Electronic Invoice
If the invoicing party and the recipient of the VAT electronic general invoice need paper invoice, they can print the layout file of the VAT electronic general invoice by themselves, and its legal effect, basic use and basic use regulations are the same as those of the VAT general invoice supervised by the tax authorities.
How to check the VAT e-invoice
Units and individuals who have obtained the VAT e-invoice can log in the third-party e-invoice service platform or the State Administration of Taxation's (SAT) national VAT invoice checking platform to check the consistency of the invoice.
How to Apply for VAT Electronic Invoices
Taxpayers hold the original and copy of the operator's identity certificate, official seal, and the seal impression of the special invoice seal, and fill in the Approval Form for Taxpayers to Receive Invoice Types (in duplicate), and make an application at the tax service hall.
The tax office accepts the taxpayer's "Taxpayer Receiving Invoice Type Approval Form" for examination and confirmation, carries out the approval of invoice type, and carries out the initialization of tax-control disk (or Golden Tax Disk) issuance procedures.
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