Q：
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Our company is a taxpayer newly established and registered in Shanghai on January 5, 2021. May I ask whether our company can apply for VAT electronic special invoice?
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A：
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According to the regulation, from December 21, 2020, new taxpayers in 11 regions including Shanghai will implement the electronic VAT invoices. Therefore, yes, it will.
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Q：
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What regulation does new taxpayer apply for to use electronic special invoice of value added tax have?
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A：
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According to the regulations, tax authorities shall check and verify the types of invoices for new taxpayers who apply for VAT invoices for the first time. The maximum limit for issuing VAT invoices shall not exceed 100,000 yuan, and the maximum number of receipts shall not exceed 25 copies per month. Taxpayers who need to adjust the type of invoice due to changes in production and business conditions may apply for "additional edition increment" according to the actual situation.
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Q：
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My company is the taxpayer of electronic special invoice pilot of value added tax, what system should open bill with?
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A：
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According to regulations, VAT electronic special invoice should be issued free of charge on the VAT electronic invoice public service platform through the tax U-Key issued free by tax authorities to new taxpayers.
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Q：
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How to check the value-added tax electronic invoice received by our company?
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A：
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You can download the VAT electronic invoice format file reader through the national VAT Invoice Inspection platform, check the VAT electronic special invoice and verify the validity of the electronic signature. Taxpayers can also check the electronic special invoice information on the national VAT invoice inspection platform by inputting invoice code, invoice number, invoice date, invoice verification code and other fields.
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Q：
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Does value-added tax electronic special invoice need to build special stamp of invoice?
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A：
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No, electronic signature is used to replace the special invoice seal for VAT electronic invoice, and the special invoice seal will not be displayed.
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Q：
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Can taxpayers in areas that have not implemented electronic VAT invoices get electronic VAT invoices?
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A：
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According to the regulation, starting from December 21, 2020, all taxpayers across the country can accept and use electronic value-added tax invoices issued by new taxpayers in areas where electronic value-added tax invoices have been implemented.
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FAQ
