我公司收到数电发票自行打印后，纸质打印件上没有加盖销售方的发票专用章，可以作为税收凭证吗？

Core Viewpoint - The article emphasizes the importance of electronic invoices (e-invoices) and their legal validity, highlighting that they can be used as tax certificates without requiring a physical stamp from the seller, provided the electronic version is retained [4][5]. Summary by Sections Electronic Invoices - E-invoices have the same legal effect and basic uses as paper invoices, allowing taxpayers to use printed versions as tax certificates without needing a stamp, but the electronic file must be preserved [4]. - Companies are encouraged to adopt e-invoices for electronic office processes, which can be used for reimbursement and archiving without needing paper versions [5]. File Formats - Three electronic file formats are available for e-invoices: PDF, OFD, and XML. PDF and OFD are primarily for previewing invoice content, while XML is the official format that ensures the authenticity and validity of the e-invoice [5]. - Using only the XML format for reimbursement and archiving is sufficient, eliminating the need for additional paper copies [5]. Handling Paper Copies - If a company prefers to use printed versions for reimbursement, it must retain both the printed e-invoice and the corresponding XML electronic file [5].