At some point, someone raised this question: Is it reasonable not to accept paper printing of electronic invoices for reimbursement? It caused extensive discussion among netizens.
Let’s start with the conclusion: This is reasonable. Point 3 of Article 3 of the "Notice on Regulating the Reimbursement and Archiving of Electronic Accounting Vouchers (Financial Accounting [2020] No. 6)" is the requirement for the accounting system used by the unit.
The accounting system is the core accounting software that directly collects accounting information and data for unit accounting and financial management, and generates accounting documents such as accounting vouchers, accounting books, and financial statements. It is an important information system for electronic accounting file archiving. In short, the accounting system used by the unit can accept it. Read and output electronic accounting vouchers that meet the requirements, and set up necessary approval procedures such as handling, review, and approval, and adopted risk control measures. For specific regulations, please refer to the "Accounting Archives Management Measures". At the same time, because electronic accounting vouchers are easy to copy and difficult to detect, the accounting system should set up necessary procedures or functions to prevent the reuse of the original and its copies of the same electronic accounting voucher for reimbursement and accounting.
If a unit uses a paper printout of an electronic accounting voucher as a filing voucher for reimbursement, it must also keep the original electronic accounting voucher of the paper printout. Electronic images such as photos, screenshots, scans, etc. are electronic copies and are not original electronic accounting vouchers. They cannot be reimbursed and filed as electronic copies only. They should still be managed according to the relevant regulations on paper accounting vouchers.
Therefore, whether it is a paper invoice or an electronic invoice, the original voucher must be retained before it can be archived . With the vigorous promotion of electronic invoices, it is really a helpless move for finance to not accept paper printing of electronic invoices for reimbursement.
In the era when there were only paper invoices, just sorting, reviewing, and filing finance was a huge project. Today is an era of mixed paper and electronic products. Finance has added tasks such as ledger registration, invoice duplication checking, and storage of electronic invoices, which makes the pressure even greater.
From this point of view, why do you feel that electronic invoice reimbursement is more troublesome? In fact, if there is a professional electronic accounting file management platform, then whether it is a paper invoice or an electronic invoice, you can use the image or electronic original to realize reimbursement first and then meet the filing requirements .