China e-Invoicing Compliance Updates

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Invoicing in China Highlights

China’s tax compliance is overseen by the State Taxation Administration (STA), with a VAT rate of 13% (reduced to 9% or 6% for certain sectors). E-invoicing is mandatory for B2B and B2G transactions since December 2024, managed via the Golden Tax System III with e-Fapiao, enhancing tax transparency.

Requirements Snapshot

Tax Overview

Tax Type: Value Added Tax (VAT) via Fapiao
Tax Authority: STA (State Taxation Administration)
Current tax rates: Standard: 13%, Reduced: 9%, 6%
Currency: Chinese Yuan (CNY)

Archival Overview

Legal archiving period: 30 years
Archive Location: Allowed under certain conditions

e-Signature Overview

e-Signature required: Mandatory

Business-to-Business (B2B)

Model: Clearance roll out
e-invoicing obligations: Mandatory nationwide since December 1, 2024
B2B invoicing Government Platform: Golden Tax System III
Invoice issuance requirements: Via Golden Tax System III with e-Fapiao
Invoice reception requirements: Via Golden Tax System III with e-Fapiao
B2B invoice formats: OFD format, PDF, XML

Business-to-Government (B2G)

e-invoicing obligations: Mandatory nationwide since December 1, 2024
B2G invoicing Government Platform: Golden Tax System III
Invoice issuance requirements: Via Golden Tax System III with e-Fapiao
Invoice reception requirements: Via Golden Tax System III with e-Fapiao
B2G invoice formats: OFD format, PDF, XML