1. Is the invoice valid without stamp? If it is not stamped, the invoice is invalid. The electronic ordinary VAT invoice issued by taxpayers through the service platform of electronic VAT invoice belongs to the invoice supervised by the tax authorities. The electronic signature is used instead of the special invoice seal, and its legal effect, basic use and basic use provisions are the same as those of the ordinary VAT invoice.

2. Legal basis: Article 22 of the Measures for the Administration of Invoices in People's Republic of China (PRC).

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;

(a) for others, for their own invoices inconsistent with the actual business situation;

(two) let others issue invoices for themselves that are inconsistent with the actual business situation;

(three) introduce others to issue invoices that are inconsistent with the actual business situation.

Second, the significance of invoice management

1. The significance of invoice management is as follows:

(1) Strengthen invoice management and financial supervision, safeguard national tax revenue and maintain economic order;

(two) units and individuals that print, purchase, issue, obtain, keep and cancel invoices within the territory of China must abide by these measures;

(3) The term "invoice" as mentioned in these Measures refers to receipts and payments issued and collected in business activities such as buying and selling commodities, providing or receiving services;

(four) the tax authorities in the State Council are responsible for the management of invoices throughout the country; The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas; Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management;

(five) the types, copies, contents and scope of use of invoices shall be stipulated by the competent tax authorities of the State Council;

(6) Any unit or individual can report any violation of laws and regulations on invoice management; The tax authorities shall keep confidential the informants and reward them as appropriate.