What should I do after receiving the electronic invoice?

First, only electronic invoices are used for reimbursement and filing.

According to the Notice of the Ministry of Finance and the National Archives Bureau on Standardizing the Reimbursement, Entry and Filing of Electronic Accounting Certificates (FB [2020] No.6), unless otherwise stipulated by laws and administrative regulations, units can only use electronic invoices for reimbursement and filing, but they must meet the following conditions:

(1) Confirm that the received electronic invoice is legal and true;

(2) The transmission and storage of electronic invoices are safe and reliable, and any tampering with electronic invoices can be found in time;

(3) The accounting system used can receive and read electronic invoice data accurately, completely and effectively, complete accounting business according to the unified national accounting system, output electronic invoices and invoice information according to the format stipulated by the national archives administration department, and set up necessary procedures for handling, auditing and examination and approval, so as to effectively prevent electronic invoices from being recorded repeatedly;

(4) The filing and management of electronic accounting vouchers meet the requirements of the Measures for the Administration of Accounting Archives (Order No.79 of the Ministry of Finance and the State Archives Bureau).

If the electronic special ticket is used for reimbursement and bookkeeping, and the financial information system of the unit can export the electronic filing format that conforms to the provisions of the national archives department, the electronic special ticket shall be filed and saved together with other electronic accounting vouchers, and the electronic special ticket no longer needs to be printed and saved on paper;

If a unit that does not meet the above conditions uses a paper copy of the electronic special ticket for reimbursement and entry, the electronic special ticket shall be submitted to the accounting archivist together with its paper copy for preservation.

Two, paper printed electronic invoices as reimbursement for the record.

Taxpayers need to use paper-printed electronic invoices as the basis for reporting and reimbursing, which shall be implemented in accordance with the provisions of the documents. Units that use paper-printed electronic bookkeeping vouchers as the basis for reporting and reimbursing must also save and print paper-printed electronic invoices.

Three. Relevant requirements for paper printouts of electronic invoices

Some drawees may still need to use paper tickets for their own management needs. In order to protect the rights and interests of the drawee, the drawer shall issue a special paper ticket when requesting it.