[2020] No. 5

　　In order to improve the convenience of tax handling, reduce the cost of tax collection and payment, and assist with the prevention and control of COVID-19 epidemic, Guangzhou Municipal Tax Service, State Taxation Administration decided to further promote the use of electronic general invoices throughout the city from March 1, 2020. The relevant matters are hereby notified as follows:

　　1. The electronic general invoices promoted for use in Guangzhou include electronic general VAT invoices and blockchain electronic general invoices. Guangdong blockchain electronic general invoice (single invoice with no amount limit).

　　2. For taxpayers who currently apply for paper-based general VAT invoices, general VAT invoices (coiled-type), general printed invoices and general fixed-amount invoices, the corresponding electronic general invoice types will gradually be applied to them; for taxpayers who apply for approval of invoice types for the first time, they may directly choose electronic general invoices.

　　3. Taxpayers may apply for the collection of electronic general invoices on the website (http://www.etax-gd.gov.cn) of Guangdong Provincial Electronic Tax Service. After the application and collection, taxpayers may issue electronic general VAT invoices through the invoice management system of the State Taxation Administration or blockchain electronic general invoices through the "tax chain" blockchain electronic invoice platform. Guangdong blockchain electronic general invoice (single invoice with no amount limit).

　　4. If the issuer and the recipient of an electronic general invoice need paper-based invoice, they may print the format file of the electronic general invoice by themselves, which shall have the same legal effect, basic purpose and basic use regulations as the paper-based general invoice.

　　5. Upon the city-wide promotion of electronic general invoices, the paper-based general invoices, including general VAT invoice, general VAT invoice (coiled-type), general printed invoice and general fixed-amount invoice, will be gradually replaced.

　　6. The authenticity of electronic general invoices may be verified through various channels (such as web page, Guangdong tax WeChat official account, and Guangdong tax applet) of Guangdong Provincial Electronic Tax Service, electronic general VAT invoices may also be verified through the National VAT Invoice Verification Platform of the State Taxation Administration (https://inv-veri.chinatax.gov.cn/index.html).

　　It is hereby notified.

　　Appendix: Interpretation on the Notification of Guangzhou Municipal Tax Service, State Taxation Administration on Promoting the Use of Electronic General Invoices

　　Guangzhou Municipal Tax Service, State Taxation Administration

　　February 25, 2020