What paper is used to print the electronic invoice?

Legal analysis: Electronic invoices can be printed and used by themselves, and ordinary A4 white paper is enough, without special tax invoices.

Electronic invoices, like ordinary invoices, are uniformly issued by the tax bureau for merchants to use. The invoice number is distributed to merchants with national unified coding and unified anti-counterfeiting technology. The electronic invoice is attached with the signature mechanism of the electronic tax bureau, 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.

Legal basis: At the beginning of 20 16, the Measures for the Administration of Accounting Archives jointly promulgated by the Ministry of Finance and the State Archives Bureau has clarified the legal status of electronic accounting archives. As long as the conditions stipulated in this method are met, the drawer or payee of the electronic invoice can file and save the invoice only in electronic form. If the drawer or payee needs a paper invoice, they can print the format file of the VAT electronic ordinary invoice by themselves.

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.