1. According to the relevant regulations, the VAT electronic ordinary invoice issued by taxpayers through the VAT electronic invoice service platform belongs to the invoice supervised by the tax authorities, and the electronic signature is used instead of the special invoice seal, and its legal effect, basic use and basic use provisions are the same as those of the VAT ordinary invoice;

2. Electronic invoice refers to "VAT electronic invoice", which is a receipt and payment voucher in the form of data message issued or collected in business activities, that is, electronic invoice. Electronic invoice is the product of the information age. Like the ordinary invoice structure, it is distributed to merchants by the tax bureau in the form of unified distribution. Its legal effect, basic use and basic use provisions are the same as those of the VAT invoice supervised by the tax authorities. Electronic invoices generally exist in the form of PDF files, which taxpayers can download and store in other electronic storage devices such as mobile phones and USB flash drives.

Electronic invoices are divided into VAT electronic ordinary invoices and VAT electronic special invoices. The emergence of electronic invoices is to enable tax authorities to manage the invoice information and transparency of enterprises more standardized. With the rise of e-commerce enterprise environment, electronic invoices can effectively regulate the operation of e-commerce enterprises, reduce tax evasion, and at the same time, appropriately reduce the invoice management cost of tax authorities.

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

Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.

Article 21

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.