【12366问答】如何查询、下载、导出已开具或接受的数电发票？这些数电发票的小知识你了解吗？

Core Viewpoint - The article discusses the implementation and features of fully digital electronic invoices (数电发票), which hold the same legal validity as paper invoices and aim to streamline the invoicing process through digital means [3]. Group 1: Opening and Managing Digital Invoices - Digital invoices can be issued in red when there are sales returns, errors, or service interruptions, following specific procedures outlined by the tax authority [5]. - The process for issuing red digital invoices varies based on whether the original blue invoice has been confirmed for use or not, with specific rules for agricultural and solar product invoices [5][6]. - Taxpayers must adjust their input tax amounts based on the red invoices received, ensuring proper accounting practices [6]. Group 2: Delivery and Usage of Digital Invoices - Issued digital invoices are automatically delivered through an electronic invoice service platform, with additional delivery methods available such as email and QR codes [8]. - Taxpayers must confirm the purpose of digital invoices through their tax digital accounts when used for VAT deductions or other tax-related applications [10]. Group 3: Querying and Adjusting Invoice Limits - Taxpayers can query, download, and export digital invoices through their tax digital accounts or personal income tax apps, allowing for easy management of invoice information [12]. - The total invoice limit for taxpayers is determined by tax authorities based on various factors and can be dynamically adjusted as needed [14]. - Procedures for applying for adjustments to the invoice limit are clearly outlined, allowing taxpayers to manage their invoicing needs effectively [16].