1. Different management methods: fully electronic invoices allow taxpayers to issue invoices after issuance, and the system automatically gives the issuance amount and dynamically adjusts it, without applying for special tax control equipment and ticket types for verification. Electronic invoices require taxpayers to apply for tax control equipment, ticket type verification and invoice version increment.

2. Different delivery methods: all electronic invoices are delivered in the form of data messages, and invoice data files are automatically sent to the tax digital accounts of both parties, which simplifies the delivery accounting process. After the electronic invoice is issued, the invoice format file needs to be transmitted by mail, SMS, etc. , which involves manual collection, sorting and input.

Types and application scenarios of electronic invoices;

1, VAT ordinary electronic invoice: it is suitable for most goods sales and service provision, and is widely used in retail, catering and other industries;

2. Special electronic invoice for value-added tax: it is mainly used for large-value transactions and businesses that can deduct input tax, and is suitable for transactions between enterprises;

3. Electronic ordinary invoice (non-VAT): used for other types of charges that do not involve VAT, such as road tolls;

4. Electronic quota invoice: it is mainly used to collect small and fixed service fees, such as parking fees;

5. Electronic air transport e-ticket travel to travel itinerary: specially used for ticket sales, specific format and requirements.

To sum up, there are differences between electronic invoice and electronic invoice in management mode and delivery means: electronic invoice supports instant invoicing, and the system dynamically adjusts the quota, and it is automatically delivered through tax digital account without applying for tax control equipment; However, electronic invoices need to apply for tax control equipment and ticket types for approval, and then they are delivered manually by mail or SMS, which involves more manual operations.

Legal basis:

Electronic Commerce Law of the People's Republic of China

Article 13

The goods sold or services provided by e-commerce operators shall meet the requirements of protecting personal and property safety and environmental protection, and shall not sell or provide goods or services prohibited from trading by laws and administrative regulations.

Article 14

When selling goods or providing services, e-commerce operators shall issue purchase vouchers or service documents such as paper invoices or electronic invoices according to law. Electronic invoices and paper invoices have the same legal effect.

Measures on invoice management network

Article 7

When units and individuals obtain online invoices, they shall timely check and verify the authenticity and integrity of online invoice information. Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse.

Article 8

If the billing unit or individual needs to issue a red-ink invoice, it must take back all the original online invoices or obtain a valid certificate issued by the payee, and issue a red-ink online invoice with a negative amount through the online invoice management system.