VAT electronic special invoices were officially launched in Ningbo. At the same time, according to the "Announcement on the Pilot Program of VAT Electronic Special Invoices" (hereinafter referred to as the "Announcement") issued by the Ningbo Municipal Taxation Bureau of the State Administration of Taxation. The legal effect, coding rules, issuance method, pilot scope and effective date of VAT electronic special invoices have been regulated. It also stipulates that the announcement will be formally implemented on September 1.

Q:	How to use electronic special tickets?
A:	Pilot taxpayers should use tax UKey to issue electronic special tickets, which are issued by tax authorities for free. This UKey issuance is based on the public service platform for value-added tax electronic invoices. The format is OFD.
Q:	Can an electronic special ticket be red as a special ticket?
A:	After pilot taxpayers issue electronic special invoices, in the event of sales returns, incorrect invoicing, suspension of taxable services, sales discounts, etc., they shall rely on the "Information Form for Issuing Special Value-Added Tax Invoices in Red Letter" verified by the VAT Invoice Management System Red letter electronic special ticket is issued. When pilot taxpayers issue red-letter electronic special tickets, they do not need to recover the issued electronic special tickets and their paper prints.
Q:	Is there a limit to the number and amount of invoices for electronic special tickets?
A:	The tax authority shall verify the number of special VAT invoices for pilot taxpayers based on the total number of electronic special tickets and paper special tickets. The maximum invoicing limit of the special value-added tax invoice (VAT tax control system) of the electronic special ticket and the paper special ticket shall be the same.
Q:	How to keep the electronic special tickets?
A:	According to the "Notice of the State Archives of the Ministry of Finance on Standardizing the Reimbursement and Filing of Electronic Accounting Vouchers" (Cai Kuai [2020] No. 6), entities that use paper printouts of electronic accounting vouchers as the basis for reimbursement and filing must also be saved and printed. Electronic accounting vouchers in paper.
Q:	How to check the authenticity of the electronic special tickets?
A:	Units and individuals can check the electronic special ticket information through the national value-added tax invoice verification platform (https://inv-veri.chinatax.gov.cn).