The VAT electronic ordinary invoice issued by taxpayers through the VAT electronic invoice service platform belongs to the invoice supervised by tax authorities. Electronic signature is used to replace the special invoice seal, and its legal effect, basic use and basic use provisions are the same as those of ordinary VAT invoices.

The name of the column "Name of Goods or Taxable Labor Services" is simplified to "Name of Project", and the original column "Seller: (Stamp)" simplifies the invoice face style, so the invoice issued through the VAT electronic invoice service platform does not have a special invoice seal. According to the above provisions, its legal effect, basic use and basic use provisions are the same as those of ordinary VAT invoices. If you can confirm that this invoice is true, you can rest assured that it will be reimbursed and accounted for according to law. Therefore, in the future, when you see invoices without special invoice seals, especially electronic invoices, you can't simply say that they are fake invoices!

Legal basis: According to Article 2 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Comprehensive Service Platform for VAT Invoices, the electronic ordinary VAT invoices (see the attachment for samples) issued by taxpayers through the electronic VAT invoice service platform are invoices supervised by tax authorities, and the electronic signature is used instead of the special invoice seal, which has the same legal effect, basic use and basic use provisions as the ordinary VAT invoices.

Article 4 If a taxpayer simultaneously loses the invoice and deduction of the special VAT invoice or the unified invoice for motor vehicle sales, it may use the copy of the corresponding invoice bookkeeping voucher stamped with the seller's invoice as the deduction voucher, tax refund voucher or bookkeeping voucher of the VAT input tax.

If a taxpayer loses the special VAT invoice or the unified invoice for motor vehicle sales, it can use the copy of the invoice copy of the corresponding invoice as the deduction voucher or tax refund voucher for the VAT input tax; If a taxpayer loses the invoice copy that has issued a special VAT invoice or a unified invoice for motor vehicle sales, it may take a copy of the deduction copy of the corresponding invoice as an accounting voucher.