Electronic invoices have the same legal effect as paper invoices and can be used as financial reimbursement vouchers. According to "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Regulations", the electronic invoice is consistent with the ordinary VAT invoice supervised by the tax authorities in terms of legal effect, basic use and usage regulations. Electronic invoices adopt national unified coding and unified anti-counterfeiting technology, which can be queried and verified on the website of tax authorities. The electronic invoice printed by consumers has been stamped with the special invoice seal according to the regulations, and it is not necessary to stamp it again. When reimbursing, you can print the electronic invoice as an attachment, or save the electronic invoice information in an appropriate medium, and indicate the storage location and path on the reimbursement voucher for electronic archiving.

The usage scenario of electronic invoice:

1. online shopping: when consumers buy online, the merchants provide electronic invoices as proof of purchase;

2. Offline consumption: After consumption in physical stores, merchants send electronic invoices by email or SMS;

3. Inter-enterprise transactions: when enterprises purchase goods or services, suppliers provide electronic invoices for financial processing;

4. Tax declaration: enterprises use electronic invoices for tax declaration, which simplifies the traditional paper invoice process;

5. Financial audit: Electronic invoices can be used for internal financial audit of enterprises to improve audit efficiency and accuracy.

6. Personal reimbursement: After employees spend money on business trips, they can use electronic invoices for the reimbursement process.

To sum up, electronic invoices not only have the same legal effect as paper invoices, but also comply with the relevant regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). They can be directly used for financial reimbursement through unified coding and anti-counterfeiting technology, and can be printed or saved in electronic form during the reimbursement process, which simplifies the reimbursement process and improves efficiency. At the same time, they also conform to the trend of modern electronic financial management and effectively promote the wide application of electronic invoices. (*** 1 17 words)

Legal basis:

Announcement of People's Republic of China (PRC) on Issues Related to Issuing VAT Electronic Ordinary Invoice through VAT Electronic Invoice System

first

It is formally stipulated that the legal effect, basic use and basic use provisions of printed electronic invoices are the same as those of ordinary VAT invoices supervised by tax authorities. Electronic invoices can be reimbursed as original financial vouchers. Because electronic invoices, like ordinary invoices, are distributed to merchants by the tax bureau in a unified way, the invoice number adopts a unified national coding method and adopts a unified anti-counterfeiting technology, and the invoice information can be inquired and verified on the website of the tax authorities. Electronic invoices for deferred information have the same legal effect as ordinary invoices, and the use and management methods are the same. Two kinds of information need to be attached to the back of the electronic invoice. (1) Consumer receipt, consumer list. (2) payment voucher, POS payment receipt. Reimbursement requirements: (1) Print out an electronic invoice with attachments. 2) The electronic invoice shall indicate the agent and the date of reimbursement. (3) Financial personnel should verify the authenticity of invoices. (4) Reimbursement of all invoices before 65438+February 3 1 every year, and invoices will not be overdue.