Electronic invoices belong to ordinary tickets. The drawer and payer of the electronic ordinary VAT invoice can print the format file of the electronic ordinary VAT invoice by themselves if they need a paper invoice, and its legal effect, basic use and basic usage provisions are the same as those of the ordinary VAT invoice supervised by the tax authorities.
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. It just means that the drawer and payee of the electronic VAT ordinary invoice can print the format file of the electronic VAT ordinary invoice by themselves if they need a paper invoice, and its legal effect, basic use and basic use provisions are the same as those of the VAT ordinary invoice supervised by the tax authorities.
What's the difference between special VAT invoice and ordinary VAT invoice?
1, the face value difference, the VAT invoice is a deduction invoice with the words "VAT exclusive", while the ordinary invoice has the words "VAT ordinary invoice". Special VAT invoice is in triplicate, and ordinary invoice is in triplicate.
2, the role, there is no difference for the billing enterprise, no matter what the ticket, you must pay the output value-added tax, but for the bill-receiving enterprise, as long as the special VAT invoice can be deducted, the ordinary invoice can not.
3. Invoicing scope: For the invoicing enterprise, only sales within the business scope can issue special VAT invoices.
4. Invoicing qualification: Only ordinary taxpayers are eligible to issue special VAT invoices, and small-scale enterprises can only issue ordinary invoices.
5. In terms of management, both VAT and ordinary tickets are tax management, and they are declared and purchased every month. The focus of the enterprise's investment is to review the professional VAT invoices with tax deduction.
I hope the above questions can help you. If you have other legal questions, please consult a professional lawyer.
Legal basis: Measures for the Administration of Accounting Archives
Article 8 If the following conditions are met at the same time, the electronic accounting data formed within the filing scope can only be saved in electronic form to form electronic accounting files:
(1) The source of the formed electronic accounting data is true and effective, and it is formed and transmitted through electronic equipment such as computers;
(2) The accounting system used can receive and read electronic accounting data accurately, completely and effectively, and can output accounting vouchers, accounting books, financial accounting statements and other accounting data in line with the national standard filing format, and set up necessary processing, auditing and approval procedures;
(3) The used electronic file management system can effectively receive, manage and utilize electronic accounting files, meet the requirements of long-term preservation of electronic files, and establish the retrieval relationship between electronic accounting files and other related paper accounting files;
(four) take effective measures to prevent electronic accounting files from being tampered with;
(five) the establishment of electronic accounting file backup system can effectively prevent the impact of natural disasters, accidents and man-made destruction;
(six) the formation of electronic accounting data does not belong to the accounting files with permanent preservation value or other important preservation value.