发票第一联可以盖章嘛-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	发票第一联可以盖章嘛
释义	不可以。专用发票的第一联是记账联，是自己留存联不用盖章，发票联和抵扣联必须盖章。普通发票的发票联要盖章，有清单的情况下，清单上也要盖章。法律依据：《增值税专用发票使用规定》第十一条专用发票应按下列要求开具：（一）项目齐全，与实际交易相符；（二）字迹清楚，不得压线、错格；（三）发票联和抵扣联加盖财务专用章或者发票专用章；（四）按照增值税纳税义务的发生时间开具。
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