Electronic invoice is widely used in our daily life Fast aging, not easy to lose And gradually become the enterprise reimbursement.What's more, some articles point out that the main reason for the decline of SF's quarterly performance in 2021 is the popularity of e-invoice, which leads to the decline of SF express business.
While enjoying the convenience brought by e-invoice, enterprises must also clearly recognize the hidden dangers behind the e-invoice.Electronic invoice is a double-edged sword. It has advantages and disadvantages Repeated reimbursement and information tampering For the accounting personnel at the most important stage of the reimbursement audit, it is the sword of Damocles hanging overhead.
This paper sorted out some common problems of electronic invoice, hoping to help you to avoid some detours, don't bury yourself in the pit.
1、 What is electronic invoice?
Electronic invoice refers to the invoice stored and transmitted in electronic form.For accountants, in addition to the electronic invoice, will also contact other electronic accounting documents. Financial e-bill, e-ticket, e-itinerary, E-customs special payment note, bank e-receipt All of them belong to formal electronic accounting documents.
2、 Can electronic invoice be directly recorded and filed?
Except as otherwise provided by laws and administrative regulations, units may Use only electronic accounting documents To record and file the reimbursement:
（1） The electronic accounting documents received are legal and true after verification;
（2） The transmission and storage of electronic accounting documents are safe and reliable, and any tampering of electronic accounting documents can be found in time;
（3） The accounting system used can accurately, completely and effectively receive and read the electronic accounting voucher and its metadata, complete the accounting business according to the national unified accounting system, export the electronic accounting voucher and its metadata according to the format prescribed by the national archives administration department, and set up the necessary approval procedures such as handling, auditing and approval,And it can effectively prevent the electronic accounting documents from being recorded repeatedly;
（4） The filing and management of electronic accounting documents meet the requirements of the measures for the management of accounting archives (Order No. 79 of the State Archives Administration of the Ministry of Finance).
3、 Can e-invoice be printed in paper and filed?
If the unit takes the paper printed copy of electronic accounting voucher as the filing basis for reimbursement entry, The electronic accounting voucher for printing the paper copy must be kept at the same time.
4、 Can the screenshot of e-invoice be used as reimbursement basis?
Electronic accounting documents Screen capture, photos, QR code generation, link URL, etc , which are not original electronic accounting documents, It shall not be used for reimbursement Record and file.
5、 Why electronic invoice lacks special invoice seal?
The VAT electronic ordinary invoice issued by the taxpayer through the public service platform of VAT electronic invoice (see the figure below for the sample) belongs to the invoice supervised by the tax authorities, and the tax authorities shall adopt Replacing special invoice seal with electronic signature Its legal effect, basic use and basic use regulations are the same as those of ordinary VAT invoice.
Through the public service platform of VAT electronic invoice
Issued VAT electronic invoice sample
6、 How to prevent duplicate reimbursement of electronic invoice?
The repeated reimbursement of electronic invoice is a commonplace problem.After repeated reimbursement, it is not only the loss of enterprise money, but also the risk of tax inspection.
To prevent repeated reimbursement of electronic invoice, first of all, it is necessary to strengthen the education of employees and implement reward and punishment measures. For repeated reimbursement of electronic invoice, once found, punished together, it will play a deterrent role.Secondly, the accounting personnel should establish the electronic invoice registration account. When the electronic invoice reimbursement audit is carried out, the accounting should be checked in time to check the duplicate operation.Of course, for enterprises, the most effective method is Establish a set of internal control system related to expense reimbursement From the source, strangle and imprison the evil human nature with advanced system.
To sum up, accountants need to keep in mind the following points for e-invoice reimbursement:
① Electronic invoice can be without special invoice seal, which needs to be verified on the website of invoice platform;
② If the conditions are satisfied, it can only be recorded by electronic invoice;
③ For small and medium-sized enterprises, the relevant internal control system is not perfect, the most secure way is to print paper version of the account, establish registration account management of electronic invoice, and keep it separately;
④ It is very important to establish and improve the cost control system to prevent the repeated reimbursement of electronic invoice.