What is the difference between electronic invoice ofd and pdf

The difference between electronic invoices ofd and pdf: 1. The ofd version is used as an electronic voucher for reimbursement entry and filing; the pdf version is only for taxpayers to preview and does not serve as a valid electronic voucher for reimbursement entry and filing. 2. The ofd version supports checking and verifying the validity of the invoice supervision seal and electronic signature through the "VAT electronic invoice format file reader"; the pdf version does not support the verification function of the validity of the invoice supervision seal and electronic signature.

The operating environment of this tutorial: Windows 7 system, Dell G3 computer.

Electronic invoices are a product of the information age. Like ordinary invoices, they are issued uniformly by the tax bureau to merchants. The invoice number adopts a national unified code and adopts unified anti-counterfeiting technology. It is distributed to merchants and is listed on the electronic invoice. Comes with electronic tax bureau signature mechanism.

Electronic invoices are more convenient to store, query, and retrieve, and also make it easier for e-commerce websites to provide consumers with more convenient services. Moreover, it can reduce the waste of resources caused by paper invoices, reduce deforestation, be more environmentally friendly, and conform to the future development of mankind.

The introduction of online invoices is an inevitable way for the country to standardize e-commerce tax payments. This is conducive to the country's supervision of online transactions and is also conducive to safeguarding the legitimate rights and interests of consumers.

When downloading electronic value-added tax invoices (including electronic special invoices and electronic general invoices, hereinafter referred to as "electronic invoices"), you can choose "OFD format file download" or "PDF preview download". Therefore, some taxpayers have questions, what is the difference between the two versions?

The difference between electronic invoice ofd and pdf

1. Different uses

ofd version is used as an electronic voucher for reimbursement filing. The pdf version is only for taxpayers to preview and does not serve as a valid electronic voucher for reimbursement entry and filing.

2. Different verification functions

ofd version supports checking and verifying the validity of the invoice supervision seal and electronic signature through the "VAT electronic invoice format file reader" . The PDF version does not support the function of checking the validity of the invoice supervision seal and electronic signature.

Special reminder: Those who use electronic invoices for daily reimbursement and filing still need to save the "OFD format file" of the electronic invoice. Specifically, in accordance with the Ministry of Finance and National The provisions of the Notice of the Archives Bureau on Standardizing the Reimbursement and Archiving of Electronic Accounting Vouchers (Financial Accounting [2020] No. 6) are implemented. In general, like the previous electronic invoice in PDF format, it needs to be checked for authenticity and the original is archived

Expand knowledge: Legal basis "Invoice Management Measures of the People's Republic of China"

Article 19 When units and individuals that sell goods, provide services, or engage in other business activities receive payments for external business operations, the payee shall issue an invoice to the payee; under special circumstances, the payee shall issue an invoice to the payee. bill.

Article 20 All units and individuals engaged in production and business activities shall obtain invoices from the payee when making payments when purchasing goods, receiving services, or engaging in other business activities. When obtaining an invoice, no request is made to change the product name or amount.

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