First, the characteristics of electronic invoices
With the rapid development of information technology, electronic invoices have been widely used. Electronic invoices are generated without physical seals, but through technical means such as digital signature to ensure their authenticity and integrity. Therefore, when printing electronic invoices, traditional seals will naturally not appear. However, this does not mean that the electronic invoice is invalid. As long as it comes from formal channels and has a valid digital signature, its legal effect is the same as that of paper invoices.
Second, specify the specific types of invoices.
In addition to electronic invoices, some specific types of invoices may not contain seals when printed. These regulations may come from relevant tax laws and regulations or invoice management measures. For example, some regions or industries may allow the use of invoices without seals in a specific format, or in some cases, the requirement for seals may be exempted. These regulations are based on specific policy considerations and actual needs, aiming at facilitating taxpayers and promoting the efficiency of tax administration.
Third, the verification of the authenticity and validity of invoices.
Whether the invoice has a seal or not, its authenticity and validity need to be verified by other means. For electronic invoices, the authenticity can be confirmed by verifying digital signature, invoice code, invoice number and other information. For paper invoices, although the seal is an important means of verification, it is not the only means. You can also verify the validity of the invoice by querying the invoice database of the tax department and checking the invoice content and transaction records.
To sum up:
Invoice printing without stamp may be because the invoice is electronic or belongs to a specific type of invoice. The authenticity and validity of these invoices do not depend on traditional seals, but are confirmed by digital signatures, invoice codes, invoice numbers and other technical means or specific policies and regulations. Therefore, when receiving an invoice without stamp, we must first confirm its type and verify its authenticity and validity through appropriate channels.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 22 provides that:
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. No unit or individual may engage in the following acts of falsely issuing invoices: issuing invoices that are inconsistent with the actual business conditions for others or for themselves; Let others issue invoices for themselves that are inconsistent with the actual business situation; Introduce others to issue invoices that are inconsistent with actual business conditions.
People's Republic of China (PRC) electronic signature method
Article 3 provides that:
In civil activities, the parties may agree to use or not use electronic signatures and data messages in contracts or other documents, vouchers and other documents. A document in the form of electronic signature or data message agreed by the parties shall not be denied its legal effect just because it is in the form of electronic signature or data message.