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Q:
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Does tax bureau advocating VAT special E-invoices? How does it arrange specifically?
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A:
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In line with active but prudent principle, tax bureau employs a working strategy that trail on newly established taxpayers (hereinafter referred to as new taxpayers) in patrial areas adopting VAT special E-invoices. Thereafter, expand the scope of regions and taxpayers gradually. The specific scope of new taxpayers to implement the VAT special E-invoice is determined by the Tax bureau of the provinces, autonomous regions, municipalities and cities with independent budgetary status.
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Q:
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What is the main appearance-differences of VAT special-invoice between electronic and paper version?
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A:
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The VAT special E-invoice simplified the appearance. It adopts E-signature to replace special invoice seal, changes “Name of goods or taxable service and service name” to “Item name”, and cancelled the column of “Seller: (stamp)”. These make the issuing of VAT special E-invoice more convenient.
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Q:
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Does VAT special E-invoice can be accounted and filed for reimbursement, if lacking seller stamp?
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A:
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VAT special E-invoice adopts E-signature to replace special invoice seal. It is the same as paper VAT special invoice in legal effect, basic usage and usage provisions, etc. If taxpayers use hardcopy of VAT special E-invoice to account and file, it is no need to have seller stamp on it. However, hardcopy of VAT special E-invoice shall be kept by both parties at the same time.
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Q:
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After getting the VAT electronic special-invoice, how should it be handled when declaring VAT input tax deduction or export tax refund and delegating tax refund?
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A:
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The way is same as paper VAT special invoice. If declaring VAT input tax deduction or export tax refund and delegating tax refund is needed, taxpayers should log in the provincial (municipal) comprehensive service platform for VAT invoices to confirm the purposes after getting VAT special E-invoice.
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Q:
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What measures have been taken by the Tax bureau to facilitate the VAT special invoice digitalization among new taxpayers?
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A:
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Taking the opportunity of VAT special E-invoice digitalization, tax bureau launched five innovative facilitation measures:
Free for invoicing devices;
Free for VAT special E-invoices issuing;
Enjoy convenient service for first time;
Timely informing the status of invoices;
Bulk download for invoice information.
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FAQ
