1. Log on to official website, the national VAT invoice inspection platform in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
2. Open the electronic invoice and pay attention to the invoice number and date in the upper right corner of the invoice.
3. Fill in the invoice number, invoice date and other information on the inspection platform as required.
4. Submit information for inspection.
If the electronic invoice has no invoice code, it can be verified by the following methods:
Check the key information of the invoice. Check other core contents on the invoice, such as invoice number, buyer's name, amount, etc. And compare it with the relevant information at the time of purchase to preliminarily judge the authenticity of the invoice.
Utilize the taxpayer authentication function. Verify the authenticity of the invoice by entering the taxpayer identification number, the buyer's name and the invoice number.
Use the golden tax plate stand-alone software. Prepare the software and equipment of the golden tax plate and connect it to the tax control equipment. After logging in to the golden tax plate, you can query the invoice. Different tax authorities may have different versions of the golden tax plate, so it is necessary to confirm the required version and install the corresponding software.
Visit the tax website. Enter the invoice number and invoice code for inquiry to verify the authenticity of the invoice. Whether electronic invoices can be reimbursed depends on the regulations of specific units or organizations. Generally speaking, if it is an enterprise, the electronic invoice without invoice code may not be reimbursed, because the invoice may not be found on the inquiry website. However, if it is an administrative unit, it may be reimbursed because they may not rely too much on the invoice code. In addition, if this electronic invoice is an ordinary invoice, it doesn't matter if there is no taxpayer identification number, as long as it is true and has the full name of the company. To sum up, whether electronic invoices without invoice codes can be reimbursed needs to be judged according to specific circumstances.
To sum up, electronic invoices without invoice codes can be inspected by invoice number and invoice date on the national VAT invoice inspection platform in State Taxation Administration of The People's Republic of China.
Legal basis:
Electronic Commerce Law of the People's Republic of China
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.