At the same time, the following conditions need to be met:

1. The person who issues the electronic receipt has corresponding civil capacity and qualification;

2. The contents of the electronic receipt are true, legal and complete;

3. The electronic receipt has the electronic signature or seal of the relevant actor;

4. Electronic receipt has its manifestation and is reliable in storage and transportation.

The electronic invoice issuing process is as follows:

1. First, you need to register an account with the Electronic Taxation Bureau in official website, and you need real-name authentication;

2. If you are a self-employed person who transports goods, you need to log in as a natural person. If it is a company, you need to log in as an enterprise. Now, for example, the self-employed who transport goods need to log in as a natural person.

3. After logging in, click Tax-Matters Handling-General Electronic Invoice Issuing;

4. Click Add Invoice-Enter the information required in the interface.

The electronic invoice reimbursement process is as follows:

1. Download the electronic invoice from the Internet;

2. Print electronic invoices;

3. Submit paper electronic invoices to the Finance Department for reimbursement.

To sum up, receipts are the original vouchers used by enterprises and institutions in economic activities, mainly referring to the receipts and payments vouchers printed by the financial department and stamped with the financial bill producer seal, which are used for administrative income, that is, non-tax business. Electronic receipt is one of the legal evidences, which can be used as relevant rights certificate.

Legal basis:

Article 490 of the Civil Code of People's Republic of China (PRC)

If the parties enter into a contract in the form of a contract, the contract shall be established when the parties sign, seal or press their fingerprints. Before signing, sealing or fingerprinting, one party has fulfilled its main obligations, and the contract is established when the other party accepts it.

A contract shall be concluded in written form as stipulated by laws, administrative regulations or agreed by the parties. If the parties do not do this in writing, but one party has fulfilled its main obligations and the other party accepts it, the contract is established.