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In what format are fully digitalized e-invoices posted and archived? The Ministry of Finance clarifies: PDF is not acceptable, XML format must be usedPublished: 2024-01-05 13:38 Fully digitalized e-invoices have already been piloted for invoice receipt nationwide, yet many people still cannot figure out which format should be saved for recording. Come quickly1.Find out! How Many Formats Do Fully Digitalized E-Invoices Have? According to current policy, fully digitalized e-invoices have a total of 3 formats: OFD, PDF, and XML.
I. PDFPDF files are the format we receive most often. In fact, PDF is for taxpayersPreview, taxpayers can print PDF files and use paper printouts as vouchers for reimbursement and accounting, but,PDF is not a source file! Moreover, PDF does not support verification of the validity of invoice supervision seals and electronic signatures. II. OFDOFD is the electronic voucher for reimbursement, posting, and archiving, and itsThe style is no different from PDF. The biggest difference between the two is that OFD can be used in the "VAT Electronic Invoice Layout File Reader."Verify the validity of the invoice supervision seal and electronic signature. III. XMLUnlike PDF and OFD, XML is formally just a string of code that records all metadata of an invoice, as shown below:
How to choose among the three styles? 2023On May 17, the Accounting Department of the Ministry of Finance announced the notice on accounting data standards for electronic vouchers, which clarified the preservation method for reimbursement and archiving of fully digitalized e-invoices:
Notice highlights: Where the recipient obtains a fully digitalized e-invoice for reimbursement, bookkeeping, and archiving: First,According to Articles 3 and 5 of the Notice, the recipient may use only the XML file containing the digital signature of the fully digitalized e-invoice for reimbursement, bookkeeping, and archiving, and may no longer keep it in paper form separately. Second,If the recipient needs to use paper printouts of the PDF or OFD format files of the fully digitalized e-invoice as the basis for reimbursement, bookkeeping, and archiving, it shall, according to Article 4 of the Notice, simultaneously preserve the XML format electronic file containing the digital signature of the fully digitalized e-invoice. Summary: 1. After the recipient receives the fully digitalized e-invoice, there is no need to print it; it can be directly reimbursed, recorded and archived using the XML file. 2. If the recipient really needs to print a fully digitalized e-invoice, in addition to saving the paper invoice, it must also save the XML-format electronic file. Therefore, finance personnel should pay attention: after receiving a fully digitalized e-invoice,Whether printed or not, the XML-format electronic file of the fully digitalized e-invoice containing the digital signature must be saved! Finally, let's summarize the functions of the three styles:
Besides fully digitalized e-invoices, the Ministry of Finance has also released data standards for electronic vouchers of other invoices (such as railway electronic tickets), which can be downloaded from the Ministry of Finance official website.
How do I obtain electronic files in XML format? I. Regions not yet piloting fully digitalized e-invoicesTaxpayers 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, it is also possible to obtain from the seller viaEmail, QR codeand other methods of delivering fully digitalized e-invoices. After entering, select the fully digitalized e-invoice in XML format containing a digital signature. II. Pilot regions for fully digitalized e-invoice issuanceTaxpayers use the local "Electronic Tax Bureau", enter the "I Want to Handle Taxes — Tax Digital Account Module," and through filtering, query and receive invoices issued through the electronic invoice service platform. Below, taking Shenzhen as an example, we provide the specific operating process (specific operating methods may differ by region; follow local requirements). In addition, it is also possible to obtain fully digitalized e-invoices delivered by the seller via email, QR code, and other means.
After entering, select the fully digitalized e-invoice in XML format containing a digital signature and export it.
After downloading, go to Batch Import/Export Progress Query to check the progress; once processing is complete, just download.
After downloading, it is a compressed file; simply save this compressed file. You can save it monthly according to actual management needs.
How to correctly reimburse, book, and archive fully digitalized e-invoices For ease of understanding, a flowchart has been prepared for everyone:
Specific process explanation: 1. Acquisition and storage of electronic invoices and electronic vouchers:Enterprises obtain XML data files with digital signatures of fully digitalized e-invoices through channels such as email download and tax bureau website download. 2. Invoice storage:Store the obtained fully digitalized e-invoices in the invoice pool. For enterprises and institutions without reimbursement systems (such as reimbursement systems or invoice pools) to support file acquisition and storage, it is recommended that employees manually download to local storage. 3. File signature verification and invoice authenticity verification:Before reimbursement and booking, enterprises need to verify the received fully digitalized e-invoices in XML format with digital signatures in accordance with existing tax administration requirements to ensure invoice authenticity. Only invoices that pass verification can be reimbursed and booked, and enterprises record the verification and signature validation information of invoices. 4. Parse XML documents:Parse received XML files independently or by calling the free electronic voucher toolkit provided by the Ministry of Finance, and store them in the invoice pool. 5. Based on whether the fully digitalized e-invoice is a VAT special invoice, if it is a special invoice, proceed with 5.1 and 5.2. 5.1. Invoice deduction:After the business associated with fully digitalized e-invoices is booked, deduction processing is carried out per the requirements of the State Taxation Administration. After deduction confirmation, it is saved to the invoice pool, recording the invoice's deduction information. 5.2. Input transfer-out:After an invoice is deducted, the enterprise handles input transfer-out according to changes in invoice use, and records the invoice transfer-out information in the invoice pool. 6. Fund payment:For businesses requiring payment, the fund system can complete fund payment after business processing approval. Enterprises with better informatization write back the payment status bit information of electronic vouchers according to bank receipts in accordance with the requirements of the "Fully Digitalized E-Invoice Standard." 7. Accounting bookkeeping:The accounting system writes back the electronic voucher status bit information according to the reimbursement business information and the electronic voucher information of fully digitalized e-invoices, and in accordance with the requirements of the Fully Digitalized E-Invoice Standard. 8. Archiving preparation:Enterprises can set the timing for preparing file generation before archiving, and generate the electronic voucher-booking information structured data file on their own or with the Ministry of Finance's free toolkit.And including accounting vouchers, reimbursement forms, and fully digitalized e-invoicesElectronic files in XML format with digital signatures, structured data files of electronic voucher accounting information, and other files are packaged to form electronic accounting voucher files. 9. Accounting materials archiving:Entities need to, in accordance with the regulatory requirements of the Ministry of Finance, and in accordance with the relevant requirements of the Ministry of Finance and the National Archives Administration's "Measures for the Management of Accounting Archives" (Ministry of Finance Source: 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 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.
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