An electronic universal ticket is an electronic invoice. Electronic invoice refers to "VAT electronic invoice", which is a receipt and payment voucher in the form of data message issued or collected in business activities, that is, electronic invoice. Electronic invoice is the product of the information age. Like the ordinary invoice structure, it is distributed to merchants by the tax bureau in the form of unified distribution. Its legal effect, basic use and basic use provisions are the same as those of the VAT invoice supervised by the tax authorities. Electronic invoices generally exist in the form of PDF files, which taxpayers can download and store in other electronic storage devices such as mobile phones and USB flash drives.

1) Electronic invoice is an electronic image and electronic record of paper invoice, which does not need paper carrier and traditional paper invoice printing. Account registration, online generation, invoice issuance, data transmission and other links can be carried out online through a unified electronic invoice system.

2) Compared with traditional paper invoices, electronic invoices are paperless, networked and automated.

3) Compared with traditional paper invoices, electronic invoices can be invoiced online, which saves invoice cost, tax control machine cost and related labor cost.

4) Compared with traditional paper invoices, electronic invoices have the following characteristics:

A electronic invoice has no printing link, which can greatly reduce the invoice cost and improve the benefits of energy saving and emission reduction;

B. It can simplify the procedures for taxpayers to apply for invoices, and it is no longer necessary to go back to the tax authorities to receive paper invoices, thus reducing the tax payment cost;

C. Taxpayers' billing data is uploaded to the tax authorities in real time, which is convenient for the tax authorities to grasp the taxpayer's billing situation in time, query, count and analyze the billing data, strengthen tax collection and invoice management, and improve the level of information tax management;

D the payer can receive the invoice at the same time as the transaction, and can check and verify the invoice information on the website of the tax authorities, so as to reduce the loss of receiving the fake invoice.

Legal basis:

Article 14 of the Electronic Commerce Law of the People's Republic of China * * * When selling goods or providing services, an e-commerce operator shall issue purchase vouchers or service documents such as paper invoices or electronic invoices according to law. Electronic invoices and paper invoices have the same legal effect.