Do electronic invoices need to be stamped with special invoice?
Answer: according to the "State Administration of Taxation on relevant issues through the implementation of the VAT invoice of value-added tax system of electronic ordinary electronic invoice notice" (the State Administration of Taxation Notice 2015 No. eighty-fourth) Regulations: “ three, VAT invoice and electronic invoice drawee to paper invoices, can print their own value tax invoice electronic format file, its legal effect, basic use, use the same basic provisions and tax authorities to supervise the ordinary VAT invoice.
Consumers to purchase goods or services from the enterprise, produce transaction information in ERP system in the enterprise, the transaction information through electronic invoice tax related information system pre generated, sent to the upgraded version of the electronic record and end tax system and tax return data after e-invoice service platform. Electronic Invoicing service platform for electronic signature of tax data processing, finally generate the sum of invoice data document (PDF) file is sent to the ERP system of enterprise. After receiving the electronic invoice information, ERP system can be pushed to the user's mobile phone via SMS, e-mail, APP and so on.
Therefore, a signature and electronic signature electronic business tax invoice, do not need an additional dedicated seal stamped invoice.