Is it legal for merchants to provide only electronic invoices?

Legal analysis: law. It is legal to issue only electronic invoices without paper invoices, but it is illegal to provide paper documents without electronic invoices. If a taxpayer who issues an electronic ordinary VAT invoice to the buyer asks for a paper ordinary invoice on the spot, the taxpayer shall provide the electronic invoice format file printing service free of charge. Refusing to provide free printing services or paper invoices, the competent tax authorities shall promptly correct them. Only by issuing an electronic invoice can you ask the merchant for an electronic invoice. Please note that the printed document does not involve another paper invoice.

1. Electronic invoices and paper invoices have the same effect; Issued by the tax bureau; 2. When the electronic invoice is reimbursed, if a paper version is needed, you can print it yourself as a reimbursement voucher; This is a very convenient point of electronic invoice; 3. The authenticity of the electronic invoice does not need to pass the tax control machine, and the person in charge of the enterprise does not need to go to the tax department to register frequently. The electronic invoice can be issued in an instant, and the authenticity can be verified immediately. 4. If the company's finance must have a paper invoice, you can negotiate with the other party. General companies have applied for some paper invoices for backup.

Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).

Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.