1. The special electronic invoice for value-added tax belongs to the special invoice for value-added tax, and its legal effect, basic use and basic use provisions are the same as those of the special invoice for paper value-added tax;

2. Electronic signature is used to replace the original invoice special seal of electronic special ticket;

3. Taxpayers can download the VAT electronic invoice format file reader through the national VAT invoice inspection platform to check the electronic special ticket and verify the validity of the electronic signature. The electronic special ticket does not need to be stamped with the special invoice seal.

Special invoices for value-added tax are basically in triplicate, and the purposes indicated in each copy are as follows:

1, the first copy is the bookkeeping copy, which is the main voucher for the seller to calculate the sales volume and output tax, that is, the seller's bookkeeping voucher;

2. The second copy is the tax deduction copy, which is the voucher for the buyer to calculate the input tax. After the buyer obtains this copy, it shall be numbered according to the provisions of the tax authorities, bound into a book and submitted to the tax authorities for future reference;

3. The third copy is the invoice copy. As the original voucher for payment or collection, the payee belongs to the commercial voucher, that is, the buyer's accounting voucher.

To sum up, the invoice must have the elements of the buyer's payment to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting. According to China's accounting system, valid invoices for purchasing products or services are called tax invoices. The charging vouchers of government departments have different names in different periods and different charging items, but most of them are collectively referred to as administrative fee receipts. For internal audit and verification, each invoice must have a unique journal number to prevent duplicate or skip invoices.

Legal basis:

Article 5 of the Measures for the Administration of Online Invoices

The tax authorities shall, according to the operating conditions of the invoice issuing units and individuals, verify the types, industry categories, billing limits and other contents of online invoices.

Units and individuals that issue invoices need to change the approved contents of online invoices, and may submit a written application to the tax authorities, and make changes after confirmation.

Article 6

Units and individuals who issue invoices should log in to the online invoice management system, fill in the relevant contents and data of invoices truthfully and completely, and print the invoices after confirming and saving.

Online invoices issued by billing units and individuals will be confirmed and checked after the system automatically saves the data.