Q：
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When will the Announcement on Carrying out the Pilot Work of Fully Digitalized Electronic Fapiao be effective?
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A：
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It will be effective from June 21, 2022.
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Q：
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Is the legal effect and basic purpose of the fully digitized electronic fapiao the same as that of the current fapiao?
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A：
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The legal effect and basic purpose of the fully digitized electronic fapiao are the same as those of the current fapiao. Among them, the fully digitized electronic fapiao with the words "special VAT fapiao" has the same legal effect and basic purpose as the current special VAT fapiao; A fully digitized electronic fapiao with the words "ordinary fapiao" has the same legal effect and basic purpose as the current ordinary VAT fapiao.
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Q：
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What is the difference between the fully digitalized electronic fapiao and the current fapiao sample?
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A：
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Compared with the current fapiao, the basic content of the fully digitized electronic fapiao is optimized on the basis of the current fapiao. The seller's information column is adjusted from the upper left corner of the fapiao to the upper right corner, and the fapiao password area, fapiao code, verification code, payee, reviewer, and seller (seal) are deleted. At the same time, if taxpayers issue fapiao for specific businesses such as goods transportation service and construction service, the corresponding information will be displayed on the face according to the specific content, and the words of the business type will be displayed in the upper left corner on the face for the convenience of taxpayers.
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Q：
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What types of fapiao can taxpayers issue through the electronic fapiao service platform?
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A：
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The electronic fapiao service platform supports the issuance of fully digitized electronic fapiao, special paper VAT fapiao and ordinary paper VAT fapiao. Among them, the legal effect and basic purpose of special paper VAT fapiao and ordinary paper fapiao issued through the electronic fapiao service platform are the same as those of the existing special paper VAT fapiao and ordinary paper fapiao.
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Q：
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What is the difference between the paper fapiao samples issued by taxpayers through the electronic fapiao service platform and the current paper fapiao samples?
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A：
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Compared with the current paper fapiao (special paper VAT fapiao and ordinary paper VAT fapiao), the password area of the paper fapiao issued
through the electronic fapiao service platform no longer displays the fapiao ciphertext, but displays the 20 digit fapiao number given by the electronic fapiao service platform and the website of the national VAT fapiao inspection platform.
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FAQ
