1. The electronic invoice adopts the new version of OFD, and the special invoice seal is cancelled.
In June 5438 +2020 10, State Taxation Administration of The People's Republic of China issued the document "Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Comprehensive Service Platform for VAT Invoices" (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.65438 +0, 2020). According to the document, the electronic ordinary VAT invoice issued by the taxpayer through the VAT electronic invoice service platform belongs to the invoice supervised by the tax authorities, and the electronic signature is used instead of the special invoice seal, which is similar to the VAT in legal effect, basic use and provisions.
UKey users can only issue electronic invoices from the VAT electronic invoice service platform, and the invoice format file is OFD format.
The above picture shows a sample of VAT electronic ordinary invoice issued through the VAT electronic invoice service platform.
Second, the advantages of the new OFD electronic invoice
According to the interpretation of State Taxation Administration of The People's Republic of China's AnnouncementNo. 1 in 2020, the VAT electronic ordinary invoice issued through the VAT electronic invoice service platform has the following advantages:
First, the file format is more standardized. OFD format conforming to the national unified standard is adopted, and the format is unified.
It is normal that the electronic invoice is not stamped. After all, printing invoices online is definitely different. Of course, the electronic invoice is not stamped, so you can only contact the merchant. After all, this problem is quite serious. If there is no stamped invoice, it is very likely that some institutions will not recognize the existence of such invoices.
I. Possible system failures
There is no stamp on the electronic invoice. This situation may be due to system failure, because there are still many system failures. However, the solution of system failure is still practical. You just need to contact in the background, or wait for background processing to solve such a problem. Therefore, the problem of system failure is not a long-term problem. It should be a short-term problem, but it takes time to deal with it, so as a user, don't worry. As long as the system is handled well, there will definitely be a chapter when the system returns to normal.
2. The invoice is not stamped.
Of course, there are various reasons, that is, the invoice for purchasing goods is definitely not stamped, that is to say, the merchant would not have any stamp, and only electronic invoices would appear, but this situation is relatively rare. But generally speaking, these stores are relatively small, not large, so it is better to go to some large businesses to buy things. If you go to a big business, there will definitely be a stamp on the invoice. Don't worry about this. It is better to try to find some stamp merchants to buy things, which will have more protection.
Legal basis:
People's Republic of China (PRC) electronic signature method
Article 14 A reliable electronic signature has the same legal effect as a handwritten signature or seal.