Electronic invoices have the same function as paper invoices. Electronic invoices and paper invoices have the same legal effect. According to State Taxation Administration of The People's Republic of China Announcement No.84 (2115), electronic invoices have the same legal effect, basic uses and basic usage provisions as ordinary VAT invoices supervised by tax authorities. Consumers can be used for rights protection or reimbursement; The drawee enterprise can be recorded as a formal accounting voucher.

electronic invoices are the product of the information age. Like ordinary invoices, they are distributed to merchants in the form of unified issuance by the tax bureau. The invoice numbers are distributed to merchants with unified national coding and unified anti-counterfeiting technology. The electronic invoices are attached with the signature mechanism of the electronic tax bureau.

invoices refer to business vouchers issued and collected by all units and individuals in the purchase and sale of commodities, provision or acceptance of services and other business activities, which are the original basis for accounting and the important basis for law enforcement inspection by audit institutions and tax authorities. The receipt is the proof of receipt and payment, and the invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.

invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products or services provided to the buyer. In addition to the advance payment, the invoice must include the payment from the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting. China's accounting system stipulates that valid invoices for purchasing products or services are called tax invoices. The vouchers of government departments' fees and levies have different names in different periods and different fees and levies, but most of them are collectively referred to as administrative fees and receipts. For internal audit and verification, each invoice must have a unique journal number to prevent the invoice from repeating or skipping.

simply put, an invoice is the original proof of the cost, expense or income incurred. For the company, the invoice is mainly the basis for the company to make accounts, and it is also the expense certificate for paying taxes; For employees, invoices are mainly used for reimbursement.