Is it effective to print electronic invoices on A4 paper?

The electronic invoice is effectively printed by myself. The format file of electronic invoice has the same legal effect, basic use and basic use provisions as the ordinary VAT invoice supervised by tax authorities. Electronic invoices can be printed and used as vouchers such as invoice and bookkeeping. The printing method of electronic invoice is as follows:

1. Electronic invoice can be printed on A4 paper;

2, color printing and black and white are effective;

3. Electronic invoices must be saved in electronic version.

Yes, electronic invoices can only be reimbursed if they are printed out. The drawer and the drawee can print (color, black and white) the format file of the electronic invoice on their own paper, and its legal effect, basic use and basic use provisions are the same as those of the ordinary VAT invoice supervised by the tax authorities. Electronic invoices can be printed and used as vouchers such as invoice and bookkeeping.

Electronic invoices, like ordinary invoices, 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 electronic invoice is accompanied by the signature mechanism of the electronic tax bureau.

The characteristic that electronic invoices can be printed repeatedly also makes how to prevent repeated reimbursement become a problem faced by enterprise financial personnel. The financial personnel of some enterprises have done experiments specially. The same electronic invoice is almost identical to the original invoice after copying. If it is used for repeated reimbursement, the financial staff can't recognize it at all.

Although the country has made it clear that the legal effect and basic use of electronic invoices are the same as paper invoices, electronic invoices can also be reimbursed, but the reporter of Beiqing Daily found in the interview that many corporate financial personnel have a headache for electronic invoices.

"Because consumers print by themselves, there will be differences in paper quality and printing effect, which is equivalent to canceling the physical anti-counterfeiting performance of the original invoice and transferring the responsibility of identifying authenticity to financial personnel. This responsibility is really too big! "

Some enterprise financial personnel said that they usually advise employees to choose the merchants who issue ordinary invoices as much as possible, but more and more merchants only provide electronic invoices, and whether to reimburse these invoices often leads to differences between employees and financial personnel.

legal ground

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 23

Units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit invoice data to the competent tax authorities on schedule.

When using non-tax-controlled electronic equipment to issue invoices, the software program description data of non-tax-controlled electronic equipment shall be reported to the competent tax authorities for the record, and the invoice data shall be saved and submitted in accordance with the provisions.

The state promotes the use of online invoice management system to issue invoices, and the specific management measures shall be formulated by the competent tax authorities of the State Council.

Article 29

Units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for 5 years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.