Invoice reimbursement must be based on the original invoice. Ordinary VAT invoices must use paper invoices supervised by the Inland Revenue Department as reimbursement vouchers. Therefore, the scanned paper invoice cannot be used for reimbursement.
Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities. Receipt is the proof of receipt and payment, and invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.
Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products or services provided to the buyer. In addition to the advance payment, the invoice must also include the money paid by the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting.
What's the difference between paper invoice and electronic invoice?
1. First of all, the media: electronic invoices are presented in a digital way, which is very convenient. Paper invoices are presented in paper form, and manual operation is essential.
2. Then there is the saving method: paper invoices need to be saved, while electronic invoices only need to be saved in electronic files, and then printed when necessary.
3. Finally, the cost: Compared with traditional paper invoices, electronic invoices save the cost of invoices and tax control machines, and also save the workload of financial personnel and reduce the risks of enterprises.
Electronic invoices have the same legal value as paper invoices, which can effectively prevent invoices from being abnormal and replace invoices. The convenience of storage, query and access also enables e-commerce websites to provide consumers with more convenient services. Moreover, it can reduce the waste of paper invoices, reduce deforestation and be more environmentally friendly.
legal ground
Article 9 of the Measures for the Administration of Invoices in People's Republic of China (PRC): When printing invoices, the national unified anti-counterfeiting special products for invoices determined by the competent tax authorities in the State Council shall be used. It is prohibited to illegally manufacture special anti-counterfeiting products for invoices.
Article 10 Invoices shall be overprinted with a unified national invoice producer seal. The style of the national unified invoice producer seal and the requirements for invoice layout printing shall be stipulated by the competent tax department of the State Council. The invoice producer seal shall be made by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government. It is forbidden to forge the seal of invoice producer.