Electronic invoices may not print records. Electronic certificate and paper proof of charge to an account have the same effect, and eligible units can only use electronic proof of charge to an account for reimbursement; If the paper electronic certificate is recorded and saved, the electronic file must be saved at the same time. The legal effect, basic use and basic use provisions of electronic invoices are consistent with those of traditional paper-based VAT invoices, and they can be reimbursed. Electronic invoices need to be printed. Just print them out with plain white paper for bookkeeping.

The enterprise receives the billing information of the VAT electronic invoice issued by the billing party through the VAT electronic invoice service, and the self-printed electronic invoice serves as the original voucher for reimbursement. Considering that printed documents do not have the physical anti-counterfeiting function of paper invoices, it is necessary to log on to the national VAT invoice verification platform in People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, and fill in the electronic invoice information as required for corresponding authentication; After the authentication is passed, print a screenshot to verify the authenticity of the authentication information or note the verification result. Other reimbursement procedures for electronic invoices are the same as those for existing paper invoices.

The legal effect, basic use and basic use provisions of electronic invoices are consistent with those of traditional paper-based VAT invoices, and they can be reimbursed. Whether it is necessary to print electronic invoices for reimbursement depends on the regulations of the reimbursement unit.

Issuing electronic invoices will greatly save the cost of invoices and invoice printing, excluding the indirect cost of enterprise invoice management. Moreover, the electronic invoice system can be combined with ERP, CRM, SCS and other systems within the enterprise. Invoice data is completely electronic and centralized, which is beneficial to the enterprise's own accounting treatment and can provide decision support for enterprise operators in time. Electronic invoices are easier to save, query and read, and e-commerce websites provide consumers with more convenient services. Moreover, it can reduce the waste of paper invoices, reduce deforestation, be more environmentally friendly, and conform to the future development of mankind.

Legal basis:

"People's Republic of China (PRC) invoice management measures" fourth.

The competent tax authorities in the State Council are responsible for invoice management throughout the country. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas.

Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.

Article 16

Units and individuals that need to use invoices temporarily may apply directly to the tax authorities in the place of business for issuing invoices on the basis of written proof of buying and selling commodities, providing or receiving services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council.

Illegal invoicing is prohibited.