In other words, the VAT electronic ordinary invoice issued through the VAT electronic invoice service platform has no special seal for the seller's invoice. In 2020, the electronic invoice seal has been cancelled in the new UKEY invoicing system: the electronic VAT ordinary invoice issued by taxpayers through the VAT electronic invoice service platform (see the attachment for a sample) belongs to the invoice supervised by the 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 invoice. Simply put, the invoice stamp is cancelled and replaced by the producer stamp, which plays a two-in-one role.
1. Enter the account in the printed electronic invoice. If the electronic invoice has relevant details and attachments, please attach them with the electronic invoice as the original proof of reimbursement.
2. Electronic invoice reimbursement should accurately enter the 12-digit invoice code and 8-digit invoice number of the electronic invoice in the online newspaper system. Failure to enter the electronic invoice number or incorrect entry of the electronic invoice number will not lead to normal reimbursement.
3. Reimbursement of electronic invoices You can check the authenticity information of electronic invoices on the website of the tax bureau, and you need to avoid repeated reimbursement of electronic invoices.
4. As long as you get and save the electronic invoice source file, you can record the color or black and white electronic invoice printing.
It is normal to receive a VAT invoice without an invoice stamp. It is a compliant invoice, which mainly has the following characteristics:
1. The VAT electronic ordinary invoice issued by the VAT electronic invoice service platform is in OFD format and belongs to the invoice supervised by the 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.
2. The VAT electronic ordinary invoice format issued by the VAT electronic invoice service platform has no special invoice seal in the lower right corner, and there is no "Seller: (seal)".
3. The machine number of the VAT electronic ordinary invoice issued by the VAT electronic invoice service platform starts with 667.
4. The password area of the VAT electronic ordinary invoice issued by the VAT electronic invoice service platform is 1 12 digits.