First, it can be reimbursed.
Electronic invoices for deferred materials can be reimbursed, but a paper version is required for reimbursement. Because the financial department needs to keep files when the invoice is reimbursed, the paper version must be used. However, while retaining the paper version, the electronic version of the invoice also needs to be filed, so those who want to reimburse should pay attention, remember to print the paper invoice and go to the finance department for reimbursement. Without the seal, the authenticity of the invoice is difficult to distinguish, but it can be queried on the VAT electronic invoice service platform. Just find the original ticket option on the corresponding website and download it, and use the tax producer on the invoice to verify it.
Two. Special electronic invoice and full electronic invoice for VAT.
The electronic special invoice for value-added tax further simplifies the invoice face style, replaces the original special invoice seal with electronic signature, simplifies the column name of "name of goods or taxable services and services" to "project name", and cancels the original "seller (seal)", making it easier to issue the electronic special invoice for value-added tax.
Three. efficiency
1. Electronic invoice is valid without special invoice seal. The transaction information of enterprises that use tax-controlled special equipment to issue electronic invoices shall be electronically signed through the electronic invoice service platform of tax authorities. Therefore, there are tax-controlled signatures and enterprise electronic signatures on electronic invoices, and there is no need to affix a special invoice seal. Taxpayers have the right to reject invoices without electronic signature.
At present, there is a new invoice method, which has legal effect even if it is not stamped. For example, the VAT electronic ordinary invoice issued by taxpayers through the VAT electronic invoice service platform is not stamped with the special invoice seal, but replaced with an electronic signature. If it belongs to this kind of invoice, it should have legal effect and comply with relevant regulations. If the seller does not generate a signature during the issuance process, contact the relevant service provider for processing; If there is no electronic signature printed by the buyer, first confirm whether there is an electronic signature when the electronic invoice format is opened, and first check whether the computer lacks corresponding controls or system settings, so that the electronic signature cannot be displayed. The electronic invoice issued by British tax is replaced by electronic signature, and there is no special invoice seal in the lower right corner of the electronic invoice page. When receiving such invoices, there is no electronic signature and they can be used normally.
legal ground
Announcement of State Taxation Administration of The People's Republic of China on Comprehensive Service Platform of VAT Invoice.
Article 2 Electronic ordinary VAT invoices issued by taxpayers through the VAT electronic invoice service platform belong to invoices supervised by tax authorities. Electronic signatures are used to replace special invoices, and their legal effects, basic uses and basic usage provisions are the same as those of ordinary VAT invoices.
Measures of People's Republic of China (PRC) Municipality on Invoice Management
essay
The term "invoice" as mentioned in these Measures refers to receipts and payments issued and collected in business activities such as buying and selling goods, providing or receiving services.
Article 4
The competent tax authorities in the State Council are responsible for invoice management throughout the country. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas.
Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.