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Group 1 - The core concept of comprehensive digital electronic invoices (referred to as digital invoices) is that they are a new type of invoice with fully digitized elements, a nationally unified number, intelligent issuance limits, and automatic information flow between tax subjects through digital tax accounts, holding the same legal validity as paper invoices [2][3]. - Digital invoices can be delivered automatically through electronic invoice service platforms, and can also be sent via email, QR codes, or downloaded and printed, with tracking of download and print counts [2][3]. - Taxpayers must confirm the purpose of digital invoices through their tax digital accounts if they intend to use them for VAT input tax deduction, consumption tax refund, or export tax refund applications [2][3]. Group 2 - Taxpayers can log into their tax digital accounts to query, download, print, and export information related to digital invoices by selecting various criteria such as invoice type and number [3]. - To issue a red digital invoice, the issuer must follow specific procedures depending on whether the original blue invoice has been confirmed for use or not, including initiating a red invoice process and obtaining confirmation from the recipient [3][9]. - If a digital invoice has been used for VAT declaration deductions, the taxpayer must adjust their input tax based on the confirmed amounts until they receive the red digital invoice [9].