If the all-electronic invoice does not have the supervision seal of the tax authority, there are two situations:
1.In the case of a free text invoice:According to the existing provisions, if the electronic invoice issued by a taxpayer after purchasing goods or receiving services is marked with the words "ordinary invoice", the legal effect and basic purpose of the invoice are the same as those of the existing paper ordinary invoice. Taxpayers can use the invoice as a voucher for input tax credit, thereby deducting the corresponding input tax. If the taxpayer forgets to fill in the supervision seal when issuing the electronic invoice, he can apply to the invoice issuer for a replacement invoice and provide proof of the purchase of goods or services, such as the purchase contract, payment voucher, etc.
2.In the case of a special VAT invoice:After the taxpayer purchases goods or receives services, if the electronic invoice issued is marked with the words "special VAT invoice", the legal effect and basic purpose of the invoice are the same as the existing paper special VAT invoice. If the electronic invoice is missing the supervision seal, the taxpayer needs to replace the invoice with the invoice issuer. The replacement requirements and procedures are the same as those for free text invoices.
For example, a company purchases office equipment in the amount of 1,000 yuan and receives an electronic invoice. There is no supervising seal on the invoice, but the words "ordinary invoice" are marked. Then the company can use the electronic invoice as a voucher for input tax credit, so as to deduct the corresponding input tax. If the company forgets to fill in the supervision seal when issuing electronic invoices, it can apply to the invoice issuer for re-invoicing and provide proof of the purchase of equipment, such as purchase contracts, payment vouchers, etc.
It should be noted that if there is an error in the electronic system or there is a technical failure that cannot be corrected, you can also apply to the invoice issuer for a replacement invoice. Popularization of taxation and industrial and commercial knowledge