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电子发票是指在购销商品、提供或者接受服务以及从事其他经营活动中,开具、收取的以电子方式存储的收付款凭证,是纸质发票的电子映像和电子记录。电子发票具有无纸化、低能耗、易查询、易保存、有利于规范税费管理等特点。但电子发票缺少纸质载体本身的物理防伪手段,仅表现为一个PDF文件,这对于电子发票的防伪技术提出了更高的要求。
An electronic invoice is an electronic receipt and payment voucher stored and collected electronically in the purchase and sale of goods, provision or acceptance of services, and other business activities and is an electronic image and electronic record of paper invoices. Electronic invoice with paperless, low energy consumption, easy to query, easy to save, is conducive to standardize the management of taxes and other characteristics. However, the electronic invoice lacks physical anti-counterfeiting means of the paper carrier itself and only presents as a PDF file, which sets higher requirements for the anti-counterfeiting technology of the electronic invoice.