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Q:
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What is the differences between electronic special VAT invoices and paper special VAT invoices?
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A:
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The electronic special VAT invoices further simplified the invoice, adopts an electronic signature instead of the original invoice stamp, simplified the name of the "Goods or Taxable Labour, Service" column to "Item Name", and cancelled the original "Seller: (Stamp) "and make the issuance of electronic special VAT invoices easier.
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Q:
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Can new established taxpayers who have implemented electronic special VAT invoices sill issue a paper special VAT invoice?
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A:
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Those new established taxpayers can issue electronic special VAT invoices as well as paper special VAT invoices. They should issue paper invoices if purchasers require.
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Q:
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If new established taxpayers who have implemented electronic special VAT invoices, what kinds of invoices can they issue after receiving a Tax Ukey?
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A:
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After receiving Tax Ukey and verifying corresponding invoice types, those new established taxpayers can issue paper and electronic VAT invoice, paper and electronic special VAT invoice, unified paper invoice for motor vehicle sales and used vehicle sales.
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Q:
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Does taxpayers need to get back the positive electronic special VAT invoice after they issuing a corresponding a negative one?
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A:
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Taxpayers do not need to get back the positive electronic special VAT invoices when issuing a corresponding a negative one.
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Q:
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How taxpayers to hand over the electronic special VAT invoices to purchasers after issuing?
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They can hand over via remote delivery ways such as email, send QR code etc.
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Q:
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After receiving and printing an electronic special VAT invoice, can it still be used by enterprises as accounting document for reimbursement if the printout lacks invoices seal of seller?
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A:
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Electronic special invoice adopts digital signature to instead seal, its legal effect, basis use purpose and regulations are consistent with paper special VAT invoice. Taxpayers should keep the printout of electronic special VAT invoice if they use it as accounting document.
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Q:
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What should be done if purchasers loss the issued electronic special VAT invoices?
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A:
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If issued electronic special VAT invoices are lost or destroyed., purchasers can download on the National VAT Invoice Inspection Platform according to code, number, date, amount (excluding tax) and other information of the invoice. If such information is not known, purchasers can also ask taxpayers for the original electronic invoice again.
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FAQ
