The State Administration of Taxation announced that starting today (December 21), the electronic value-added tax invoice will be implemented among newly established and registered taxpayers across the country. From today on, special invoice electronicization will be implemented among new taxpayers in 11 regions including Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo and Shenzhen, and the scope of the recipients will be the whole country. Starting from January 21, 2021, special invoice electronicization will be implemented among new taxpayers in 25 regions including Beijing, Shanxi, Inner Mongolia, Liaoning, Jilin, Heilongjiang, Fujian, Jiangxi, Shandong, Henan, Hubei, Hunan, Guangxi, Hainan, Guizhou, Yunnan, Tibet, Shaanxi, Gansu, Qinghai, Ningxia, Xinjiang, Dalian, Xiamen and Qingdao, and the scope of the recipients will be the whole country.
In order to fully implement the "Regulations on Optimizing the Business Environment", deepen the "deregulation, supervision and service" reform in the tax field, and increase the efforts to promote the use of electronic invoices, the State Administration of Taxation decided to implement the electronicization of special value-added tax invoices among newly established and registered taxpayers across the country based on the early pilot projects in Ningbo, Shijiazhuang and Hangzhou. Electronic special invoices are supervised by tax bureaus in various provinces, and use electronic signatures instead of invoice special seals. They are special invoices for value-added tax, and their legal effect, basic purpose, basic use regulations, etc. are the same as special invoices for paper invoices for value-added tax. The invoice code of the electronic special invoice is 12 digits. The coding rules are: the first digit is 0, the 2nd-5th digits represent the province, autonomous region, municipality directly under the central government and municipality independently planned, the 6th-7th digits represent the year, the 8th-10th digits represent the batch, and the 11th-12th digits are 13. The invoice number is 8 digits and is prepared in batches.
From the date of the implementation of electronic special invoices in various places, new taxpayers who need to issue VAT paper ordinary invoices, VAT electronic ordinary invoices, paper special invoices, electronic special invoices, paper motor vehicle sales uniform invoices and paper used car sales uniform invoices will receive the tax UKey invoices issued by tax. The tax authorities issue tax UKeys to newly established taxpayers for free, and rely on the public service platform for value-added tax electronic invoices to provide taxpayers with free electronic special invoice issuance services. The tax authorities shall approve the amount of special value-added tax invoices for taxpayers based on the total number of electronic special invoices and paper special invoices. The maximum invoice limit for VAT special invoices (VAT tax control system) of electronic special invoices and paper special invoices should be the same. Units and individuals can check the electronic special invoice information through the National VAT Invoice Inspection Platform (https://inv-veri.chinatax.gov.cn); they can download the VAT electronic invoice layout file reader through the National VAT Invoice Inspection Platform to check the electronic special invoice and verify the validity of the electronic signature.
It is reported that when taxpayers issue special value-added tax invoices, they can issue electronic special invoices or paper special invoices. If the recipient requests a paper special invoice, the issuer shall issue a paper special invoice.
text/Beijing Youth League-Beijing Headlines reporter Zhang Qin
Source: Beijing Headlines client
