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When will the electronic special VAT invoices be implemented?
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A:
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Starting from December 21, 2020, electronic special invoices will be implemented among new taxpayers in 11 regions including Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo, and Shenzhen. For the popularization of electronic special VAT invoices, the tax authorities will notify separately.
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What are the differences between electronic special VAT invoices and paper VAT invoices?
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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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How to apply the electronic special VAT invoice?
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Taxpayers can obtain the electronic special VAT invoices by applying with the tax authorities, online and other channels. Taxpayers can realize "get it and use it immediately." by applying online.
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The electronic special VAT invoice needs to print in colour or not?
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Whether the electronic VAT special invoice is printed in colour or black and white, it has the same legal effect as the special paper VAT invoice.
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How to check whether the electronic special VAT invoice is valid?
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You can check the information of electronic special VAT invoices through the VAT invoice inspection platform or download the VAT electronic special invoice file reader through the national value-added tax invoice inspection platform, check the electronic special VAT invoices and verify the validity of the electronic signature.
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