According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.84 (20 15), the legal effect, basic use and basic use provisions of electronic invoices are the same as those of ordinary VAT invoices supervised by tax authorities. Consumers can be used for rights protection or reimbursement; The drawee enterprise can be recorded as a formal accounting voucher.

Electronic invoice is the product of the information age. Like ordinary invoices, they are distributed to merchants in the form of unified issuance by the tax bureau. The invoice number is distributed to merchants with national unified coding and unified anti-counterfeiting technology. The signature mechanism of the electronic tax bureau is attached to the electronic invoice.

Therefore, the effectiveness of electronic invoices is the same as that of paper invoices, and consumers can choose one of them to issue.

Extended data

The advantages of electronic invoice are as follows:

1. Issuing electronic invoices will greatly save the invoice cost and invoice printing cost, and it does not include the indirect cost of enterprise invoice management. Moreover, the electronic invoice system can be combined with ERP, CRM, SCS and other systems within the enterprise, and the invoice data is completely electronic and centralized, which is helpful to the accounting treatment of the enterprise itself and can provide decision support for the enterprise operators in time.

2. Electronic invoices are more convenient to store, query and access, and also facilitate e-commerce websites to provide consumers with more convenient services. Moreover, it can reduce the waste of paper invoices, reduce deforestation, be more environmentally friendly, and conform to the future development of mankind.

3. The introduction of online invoices is an inevitable way for the state to regulate e-commerce tax payment, which is conducive to the state's supervision of online transactions and to safeguarding the legitimate rights and interests of consumers.

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