What is VAT electronic invoice?
Electronic invoice is an electronic receipt and payment voucher issued or collected in business activities.
Electronic invoices are electronic images and records of invoices, and data messages are legal documents.
Electronic signature is used to realize invoice signature and electronic seal, and the uniqueness, non-repudiation and tamper resistance of electronic invoice are realized.
The contents of the invoice can be transmitted and saved through digital media, and can be transmitted to the receiver through the network, mobile communication and other means.
Legal effect of electronic invoice of value-added tax
If the drawer and drawee of the electronic VAT ordinary invoice need paper invoices, they can print the format documents of the electronic VAT ordinary invoice by themselves, and its legal effect, basic use and basic use provisions are the same as those of the VAT ordinary invoice supervised by the tax authorities.
How to query VAT electronic invoice?
Units and individuals who have obtained the electronic ordinary VAT invoice can log on to the third-party electronic invoice service platform or the national VAT invoice inspection platform in State Taxation Administration of The People's Republic of China for invoice consistency inspection.
How to handle VAT electronic invoice?
The taxpayer holds the original and photocopy of the identity certificate of the agent, the official seal and the special stamp of the invoice, fills in the Verification Form for Taxpayer's Receipt of Invoice (in duplicate), and applies to the tax service hall.
The tax service hall accepts the taxpayer's "Taxpayer's Invoice Type Verification Form" for examination and confirmation, verifies the invoice type, and initializes the issuance procedure of tax control number plate (or golden tax number plate).
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