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Does the electronic invoice have a special invoice seal?

yes.

I. legal status of electronic invoice

As a product of the information age, electronic invoice has been widely used and recognized in China. According to the Electronic Commerce Law of the People's Republic of China and relevant tax laws and regulations, electronic invoices have the same legal effect as paper invoices and can be used as legal and effective transaction vouchers and reimbursement basis.

second, the formal characteristics of electronic invoices

electronic invoices usually exist in the form of electronic data, which can be transmitted and saved through e-mail and electronic trading platforms. In appearance, the electronic invoice may not contain the physical seal on the traditional paper invoice, such as the special invoice seal. This is because the verification and authenticity identification of electronic invoices mainly rely on technical means such as electronic signatures and digital certificates, rather than physical seals.

third, the verification method of electronic invoice

although the electronic invoice may not directly display the special invoice seal in appearance, it does not mean that it lacks verification means. In fact, the verification of electronic invoices is more convenient and efficient. Through the electronic invoice inspection platform provided by the tax department, you can check the authenticity and validity of the electronic invoice by inputting the invoice code, number and other information. At the same time, the electronic signature and digital certificate on the electronic invoice are also important basis for its authenticity identification.

IV. Precautions for the use of electronic invoices

When using electronic invoices, it should be noted that although the form is different from traditional invoices, there is no difference in legal effect and use. Therefore, whether enterprises or individuals, when receiving, using and saving electronic invoices, they should operate in accordance with relevant regulations to ensure the legitimacy and effectiveness of electronic invoices.

To sum up:

The electronic invoice may not contain the traditional invoice seal in form, but it has the same status as the traditional invoice in legal effect and use. Through electronic signature, digital certificate and other technical means, the effective verification and authenticity identification of electronic invoices can be realized. Therefore, when dealing with electronic invoices, it is not necessary to pay too much attention to whether they have physical seals, but to whether they meet the requirements of relevant laws and regulations, and to check and use them through legal channels.

Legal basis:

Article 14 of the Electronic Commerce Law of the People's Republic of China

stipulates:

When selling goods or providing services, e-commerce operators shall issue purchase vouchers or service documents such as paper invoices or electronic invoices according to law. Electronic invoices and paper invoices have the same legal effect.

article 3 of the measures for the administration of online invoices

stipulates:

the online invoices mentioned in these measures refer to invoices issued through the internet, mobile communication network, wide area network or local area network, etc., using the online invoice issuing system provided or recognized by the tax authorities.

the state actively promotes the use of online invoice management system to issue invoices. Units and individuals that issue invoices need to change the approved contents of online invoices, and may submit a written application to the tax authorities for confirmation, and make changes.

when issuing online invoices, the units and individuals who issue invoices should log in to the online invoice management system, truthfully and completely fill in the relevant contents and data of the invoices, and print the invoices after confirming and saving.

if an invoice issuing unit or individual needs to issue a red-ink invoice, it must take back all the original online invoices or obtain a valid certificate issued by the payee, and issue a red-ink online invoice with a negative amount through the online invoice management system.

if the online invoice issued by the invoice issuing unit or individual is invalid, all the original online invoices shall be recovered and marked as "invalid", and the invoice shall be invalidated in the online invoice management system.