Can electronic invoices be reimbursed?

2. According to the Announcement on Issues Concerning the Implementation of the VAT Electronic Invoice System (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2015 No.84).

3. Formally stipulate that the legal effect, basic use and basic use provisions of printed electronic invoices are the same as those of ordinary VAT invoices supervised by tax authorities.

4. If the drawer or payer needs a paper invoice, they can print the format file of the VAT electronic ordinary invoice by themselves.

5. 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.

6. Electronic invoices can be printed and used as vouchers such as invoice and bookkeeping.

Extended data

Electronic invoice is the product of modern information society, and it is a receipt and payment voucher in the form of data message issued and collected in business activities such as buying and selling goods, providing or receiving services.

There are two main differences between electronic invoices and traditional invoices: one is the development from traditional physical media to data message form; The second is to break the tradition of paper invoices as accounting vouchers and have the conditions for electronic accounting of invoice accounting files.

reference data

Baidu encyclopedia-electronic invoice