How should various types of electronic invoices be archived?Authoritative answer is here

Today I will take you to understand: How to archive all kinds of electronic invoices including electronic tickets.

1

Units that have established electronic archives management systems

The accounting information system has been implemented, and the bookkeeping vouchers and reimbursement vouchers related to electronic invoices have been electronic (excluding paper vouchers scanning, the same below). Accounting vouchers through the archiving interface or hand -imported electronic file management system for finishing, archiving and long -term preservation. The archive method can refer to the "Corporate Electronic File Archives and Electronic Archives Management Guide" (File Qiaofa [2015] No. 4);

If the accounting vouchers and reimbursement vouchers related to electronic invoice are not realized, the electronic invoices can be separated by the electronic invoice separately or manually into the electronic file management system to organize, archive and save it for a long time; "Guidelines for Electronic File Electronic File Electronic Archives" (File Office [2015] No. 4).

2

Units without electronic file management system

If the accounting information system is implemented, all the accounting vouchers and reimbursement vouchers related to electronic invoices have been electronic. The electronic invoices can be transferred to the accounting file managers of the accounting files and the preparation number of the relevant accounting vouchers and reimbursement vouchers. The storage structure is recommended to adopt the figure below:

At the same time, establish an electronic accounting file ledger or directory, the structure suggestions of the ledger or directory are as follows:

If the accounting information system is not implemented, the bookkeeping vouchers and reimbursement vouchers related to electronic invoices have not been implemented, and the electronic invoices are preserved in an electronic form to the accounting file manager.

At the same time, the structural suggestions of the electronic invoice account or directory, the structure of the ledger or directory are as follows:

Tip: When preserving electronic invoices, multiple backup and regular detection methods should be adopted to ensure that the electronic invoice files will not be lost and can be read within the specified custody period.

Source: Dacheng Fangluo, State Taxation Administration

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