The electronic special invoice for value-added tax (E-VAT special invoice) is supervised and made by the tax authorities of all provinces., which adopts electronic signature instead of the special seal for invoice and belongs to the special invoice for value-added tax. Its legal effect, basic purpose and fundamental use regulations are the same as the paper-based special invoice for value-added tax. As the electronic accounting voucher, it has the same force of law as the paper-based accounting voucher and it shall be saved as the electronic file.
 

How to release E-VAT special invoice?

1. Apply for free tax ukey from local tax authorities.

2. Obtain the approval of E-VAT special invoice through the electronic tax bureau / tax service hall or other channel.

3. Download the value-added tax invoice software (tax ukey version) from https://inv-veri.chinatax.gov.cn and install it to issue the invoice.

4. Send the E-VAT special invoice issued by the taxpayer to the party receiving the invoice via e-mail, QR code, etc

 

The authenticity of E-VAT special invoice 

It can be verified via the platform of https://inv-veri.chinatax.gov.cn, downloading the reader of E-VAT invoice, checking the E-VAT special invoice and verifying the validity of e-signature and e-invoice supervision seal.

 

If obtaining the E-VAT special invoice for deduction of VAT input tax or application of tax-refund of export goods or tax- refund agent, the party receiving the invoice shall log in the VAT invoice comprehensive service platform to confirm the purpose of the invoice.

 

 

E-VAT special invoice for reimbursement, accounting entry and filing:

According to the provisions of Cai Kuai [2020] No.6, as one of the electronic accounting vouchers (EAV) , the E-VAT special invoice can only be used for reimbursement / accounting entry / filing if it meets the following conditions:

1. The EAV received is verified to be legal and true.

2. The transmission and storage of EAV are safe and reliable, and any tampering of EAV can be found in time.

3. The accounting system used can:

- receive and read the EAV and its metadata accurately, completely and effectively.

- complete the accounting business according to the national unified accounting system.

- output the EAV and its metadata according to the format specified by the National Archives Administration department, and set up the necessary review and approval procedures such as handling, review and approval.

- effectively prevent the repeated accounting entry of EAV.

4. The filing and management of EAV satisfy the requirements of the Measures for the Management of Accounting Archives (Decree No. 79 of the Ministry of Finance and the National Archives Administration).

 

If the E-VAT special invoice is used for reimbursement & accounting entry, and the electronic filing format in line with the Provisions of the National Archives Department can be extracted from the financial information system, the E-VAT special invoice shall be filed and saved together with other electronic accounting vouchers, and the E-VAT special invoice no longer needs to be printed on a paper;

If the above conditions are not met, the paper printed E-VAT special invoice shall be used for reimbursement and accounting entry, The E-VAT special invoice shall be submitted to the Accounting Archivist together with its paper printed copy for keeping.

The standard of reimbursement of E-VAT special invoice is also applicable to other VAT electronic invoices.

      

According to the Regulation of Cai Kuai [2020] No.6, no matter what kind of reimbursement and accounting entry are adopted, the electronic filing must be kept if receiving the E-VAT special invoice. If the paper-based E-VAT special invoice is used as the basis for reimbursement supporting document, the entity must keep the electronic filing of E-VAT special invoice at the same time.

 

Relevant policies ：

Decree No. 79 of the Ministry of Finance and the National Archives Administration 

Cai Kuai [2020] No.6

GBF [2015] No.4

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