The State Administration of Taxation issued the "Announcement on Issues Concerning the Implementation of Value-Added Tax Electronic Invoices for Newly Registered Taxpayers" (State Administration of Taxation Announcement No. 22 of 2020), it was decided to implement the value-added tax electronic invoices (hereinafter referred to as "e-invoices") among newly registered taxpayers in partial regions first, then expand the scope of regions and taxpayers gradually.

Q:	What are the differences between the VAT special e-invoices and paper invoices?
A:	Simplified the invoice styles. The e-invoices simplified the column name of "Name of Goods, Taxable Labour and Services, Services" to "Project Name", and cancelled the item of "Seller: (Stamp)". Cancelled the stamp of special invoices. E-invoices use electronic signatures instead of the original invoice stamps. Taxpayers can download file reader of the VAT e-invoice through the national value-added tax invoice verification platform, check and verify the validity of the electronic signature for the e-invoices.
Q:	Is the e-invoice same as VAT special invoice?
A:	The e-invoice is also a VAT special invoice. they have same legal effect, basic purpose, basic usage regulations, etc.
Q:	What software does a new taxpayer use to issue an e-invoice? Is it free?
A:	Tax authorities provide free tax U-keys to new taxpayers. The tax authorities rely on the public service platform of value-added tax e-invoices and provide free e-invoice issuance service for new taxpayers.
Q:	How to determine the maximum amount and monthly maximum quantity of e-invoices?
A:	Tax authorities approve the quantity of VAT special invoices held by taxpayers based on the total number of e-invoices and paper VAT special invoices.
Q:	Is it possible to issue e-invoices and paper VAT special invoices at the same time after the new taxpayers receive the tax U-keys?
A:	New taxpayers can issue both e-invoices and paper VAT special invoices when they receive the U-keys, the paper VAT special invoices may be required by part of taxpayers due to their management needs. In order to protect buyers' rights, the seller shall issue paper VAT special invoice when the buyers ask for it.