After receiving a "fully digitalized e-invoice," how to receive, verify, post, and archive it?

Today we have compiled a nanny-level guide on how to handle receiving a "fully digitalized e-invoice." Quickly forward it to the finance colleagues around you~

I. What does a "fully digitalized e-invoice" look like?

Fully Digitalized E-invoiceLike traditional invoices, they are also divided into special VAT invoices and ordinary invoices, with the same validity as paper invoicesConsistent effect.The invoice format is as follows:

Among them, the 13 special business invoices include:Rare earthElectronic invoice,CigarettesElectronic invoice,Construction servicesElectronic invoice,Passenger transportServing electronic invoices,Goods transportationServing electronic invoices,Real Estate SalesElectronic invoice,Real estate operating lease.Electronic invoice,Agricultural product procurementElectronic invoice,Photovoltaic acquisitionElectronic invoice,Vehicle and vessel tax collection on behalfElectronic invoice,Self-produced agricultural product salesElectronic invoice,Differential taxationElectronic invoice (difference-amount invoicing),Differential taxationElectronic invoice (full-amount invoicing).

II. How to use "Ling Shui Tong" for invoice receipt, verification, accounting entry, and archiving?

1、 Receive invoice

Taxpayers may use the local "VAT Invoice Comprehensive Service Platform", enter the "Tax Digital Account Module", and through filtering, query and receive invoices issued through the electronic invoice service platform. In addition, they may also obtain invoices delivered by the seller via email, QR code, and other methods.Fully digitalized e-invoiceInvoice.ReceivedInvoiceAfterward, upload to the "Lingshuitong Smart Invoice Service Platform."

2、 Fully digitalized e-invoice verification

After importing invoices into "Lingshuitong," the system automatically verifies the invoices; click the corresponding location toFastView detailed verification results.

3、 Invoice Posting

Where the vouchers received by an entity are indeed electronic accounting vouchers, regardless of whether paper printouts of the electronic accounting vouchers are received, the entity shall proactively request electronic-format accounting vouchers from the issuing entity. At the same time, when performing accounting processing,Where paper printouts of electronic accounting vouchers are used as the basis for reimbursement, bookkeeping, and archiving, the original electronic accounting voucher of that paper printout must also be retained, i.e., the OFD source file must be retained.

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Electronic image files such as photos, screenshots, and scans are electronic copies, not the original electronic accounting vouchers, and cannot be used alone for reimbursement, bookkeeping, or archiving.

4、 Invoice reimbursement archiving

The taxpayer usesFully Digitalized E-invoiceFor reimbursement booking and archiving, the relevant regulations of the finance and archives departments shall be followed. According to Articles 3 to 5 of the "Notice of the Ministry of Finance and the National Archives Administration on Standardizing the Reimbursement, Booking, and Archiving of Electronic Accounting Vouchers" (Cai Kuai [2020] No. 6):

In "Lingshuitong”The platform performsFull-process management of fully digitalized e-invoices,CanPrevent duplicate printing and reimbursement, automatic authenticity verification of VAT invoices, employee personal invoice folder management, enterprise invoice ledger management, invoice pool ledger export to Excel for statistical query and analysis, automatic selection and certification of VAT invoices, unified archiving of bills, electronic circulation, platform-based query and invocation management, and promote refined financial management of enterprises (electronic archives, invoice receipt, invoice posting, input tax transfer-out), and integration between financial systems and reimbursement systems.

III. These differences between "fully digitalized e-invoices" and "traditional invoices" must be clearly understood

“Fully Digitalized E-invoice" and "traditional invoices" mainly differ in the following 8 points. Come and take a look~

IV. Alert! These 11 types of invoices can no longer be reimbursed! Return all of them upon receipt!

Fully Digitalized E-invoiceThe pilot scope is expanded again! Electronic invoices are promoted nationwide! This indicates increasingly strict invoice control! Note that invoices received under the following circumstances can no longer be reimbursed, and any received must be returned without exception!

Some images are from the internet

Beijing Kailing Technology Co., Ltd.——an enterprise business-finance-tax digitalization solution service provider.

Kailing Technology provides solutions for sales management systems, procurement management systems, output invoicing systems, input invoice collection systems, imaging management systems, financial posting systems, electronic accounting archives, fully digitalized e-invoice and Leqi interfaces and other businesses according to enterprise needs, professionally and efficiently helping enterprises transform and upgrade their business-finance-tax digital management.

If you have any business-finance-tax digital transformation needs, welcome to contact us. Beijing Kailing Technology will serve you wholeheartedly.