Do paper invoices have to be stamped? What about e-invoicing? Let's take a look!? It is recommended to collect and learn!
01. Do all invoices have to be stamped?
Whether it is a paper invoice or an all-electric invoice, do all invoices have to be stamped? There are three situations to distinguish:
01. All paper invoices need to be stamped
02. Judging by the chapter in the lower right corner
Whether the electronic invoice is stamped with a special invoice seal shall be subject to whether the words "seller (seal)" appear in the lower right corner of the invoice.
For example, in the lower right corner, there is the word "Seller" (chapter):
There is no seller (chapter) in the lower right corner:
So, what about all-electric invoices and ordinary e-invoices? Read on.
02. Do I need to stamp all electric tickets and ordinary electronic invoices?
After the paper invoice is finished, do you need to stamp the all-electric invoice and ordinary electronic invoice?
Above! That's all it takes to see this summary!
In addition, when issuing VAT invoices, there are 24 details that must be paid attention to!
03. How to check the authenticity and filing of invoices received?
1. After receiving the invoice, how to check the authenticity?
Whether it is a paper invoice or an electronic invoice (including all-electronic invoices and ordinary electronic invoices), the invoice information can be checked through the national VAT invoice inspection platform (https://inv-veri.chinatax.gov.cn).
You can manually enter basic information such as invoice code and invoice number, or you can import it directly.
2. How to file invoices?
Take e-invoices as an example (including all-electronic invoices and ordinary e-invoices). If the taxpayer records the reimbursement with electronic invoices, it shall be implemented in accordance with the relevant provisions of the finance and archives department.
According to Articles 3 to 5 of the Notice of the Ministry of Finance and the State Archives Administration on Standardizing the Recording and Filing of Reimbursement of Electronic Accounting Vouchers (Cai Kuai [2020] No. 6):
3. Except as otherwise provided by laws and administrative regulations, if the following conditions are met at the same time, the unit may only use electronic accounting vouchers for reimbursement entry and filing:
(1) The electronic accounting vouchers received are verified to be legal and authentic;
(2) The transmission and storage of electronic accounting documents are safe and reliable, and any tampering with electronic accounting documents can be discovered in a timely manner;
(C) the use of the accounting system can accurately, completely, effectively receive and read electronic accounting vouchers and their metadata, in accordance with the national unified accounting system to complete the accounting business, in accordance with the State archives administrative departments in the format of the output of electronic accounting vouchers and metadata, set up handling, review, approval and other necessary review procedures, and can effectively prevent electronic accounting vouchers from being duplicated;
(4) The archiving and management of electronic accounting vouchers comply with the requirements of the Measures for the Management of Accounting Archives (Order No. 79 of the Ministry of Finance and the State Archives Administration).
4. If the unit uses the paper printout of the electronic accounting voucher as the basis for filing the reimbursement account, it must also keep the electronic accounting voucher printed on the paper copy.
5. Electronic accounting files that meet the requirements of archives management have the same legal effect as paper files. Except as otherwise provided by laws and administrative regulations, electronic accounting files may no longer be kept in paper form.