The Ministry of Finance and other 8 departments jointly issued the Notice on Promoting the Application of Accounting Data Standards for Electronic Vouchers and the Application Guidelines for Accounting Data Standards of Electronic Vouchers. The main contents are as follows:

• The Guidelines has formulated specific processing procedures for common electronic accounting vouchers, generally including:

1. Adapting the existing accounting system to enable it to receive and process electronic accounting vouchers.
2. Receiving, verifying signatures (authenticity), and parsing data of various electronic accounting vouchers.
3. Processing the parsed structured data files for system reimbursement and booking registration.
4. Archiving electronic accounting vouchers.

• The Guidelines has clarified that electronic accounting voucher data is divided into 9 categories and the corresponding receiving file format standards, as follows:

1. Digital tax invoices (VAT special and ordinary invoices): XML format.
2. Railway electronic tickets: OFD format embedded with XBRL and XML format.
3. Air transport electronic ticket itinerary: Format embedded with XBRL and XML format.
4. Financial electronic bills: PDF format embedded with XML.
5. Electronic non-tax revenue general payment receipts: PDF format embedded with XBRL.
6. Bank electronic receipt vouchers: OFD format embedded with XBRL.
7. Bank electronic statements: OFD format embedded with XBRL.
8. VAT electronic invoices (including VAT electronic ordinary invoices and VAT electronic special invoices): PDF or OFD format.
9. Treasury centralized payment electronic vouchers: PDF or OFD format embedded with XML.

• The Guidelines has defined the specific verification methods for the 9 categories of electronic accounting vouchers, including:

1. Digital tax invoices are verified for authenticity on the tax platform.
2. Financial electronic bills are verified on the National Financial Electronic Bill Verification Platform of the Ministry of Finance or through the financial electronic bill verification platform of the issuing party's location.
3. Other electronic original vouchers are verified for authenticity by validating electronic signatures (including digital signatures and electronic seals).

• The Guidelines has clarified the archiving requirements for electronic accounting vouchers, stipulating that archived files shall consist of:

1. Standard-compliant electronic original vouchers (with digital signatures or electronic seals).
2. Structured data files of booking information.
3. Electronic accounting vouchers, reimbursement forms, and other related electronic accounting documents.
4. A retrieval relationship between electronic original vouchers and structured data of booking information must be established simultaneously.

• To support enterprises in efficiently and cost-effectively completing the full-process standardized processing of electronic accounting vouchers, the Ministry of Finance, in conjunction with relevant software service providers, has developed a basic toolset that can be directly integrated into enterprises' existing information systems. The toolset has functions such as parsing electronic accounting vouchers, verifying signatures, and generating structured data files for booking information.