1, insert the tax Ukey, and log in to the VAT invoice invoicing software;

2. Click the invoice filling function in the first page column of invoice management, and select the VAT electronic ordinary invoice;

3. Enter the basic information of the invoice, and then click Issue;

4. After issuance, you can query through the invoicing query function.

Full electronic invoice is an invoice issued through the electronic invoice system, which mainly needs the following information:

1, the tax number of the invoice issuer;

2. The tax number of the buyer;

3, the contents of the invoice, including commodity name, specification, quantity, unit price;

4. Contact information of the buyer;

5. Invoice amount, i.e. invoiced amount. After the full electronic invoice is issued, you can check the invoice records online, or send the invoice information to the mailbox or mobile phone of the buyer or the invoice issuer, and you can check the authenticity of the invoice at any time through the network.

To sum up, all-electronic invoice refers to all-digital electronic invoice, which is a brand-new invoice and has the same legal effect as paper invoice. It does not exist in paper form, does not need media support, and does not need to apply for collection. It is a brand-new invoice based on trusted identity system and electronic invoice service platform, which has the basic characteristics of media removal, layout, labels, elements, credit system and code system, covering all fields, links and elements.

Legal basis:

Article 19 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

Time when VAT liabilities occur:

(1) The taxable sales occurred on the day when the sales money was received or the evidence for claiming the sales money was obtained; If the invoice is issued first, it is the day of invoice issuance.

(2) the date of customs declaration and import of the imported goods.

The time when the VAT withholding obligation occurs is the day when the taxpayer's VAT payment obligation occurs.

Article 20

Value-added tax is levied by tax authorities, and value-added tax on imported goods is levied by customs.

Value-added tax on articles brought into the country by individuals or mailed for their own use shall be levied together with customs duties. Specific measures shall be formulated by the State Council Customs Tariff Commission jointly with relevant departments.

Article 21

For taxable sales, the taxpayer shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice.

Under any of the following circumstances, a special VAT invoice shall not be issued:

(a) the buyer of taxable sales behavior is an individual consumer;

(2) The tax exemption clause applies to taxable sales.