China special e-fapiao mandatory VAT invoice update

September 9, 20220

Type: Legislation

From August 2022 to August 2023, 13 additional regions will participate in the mandatory electronic invoice (e-fapiao) pilot. 

The new regions are: Gansu, Guangxi, Guizhou, Hainan, Heilongjiang, Jilin, Liaoning, Ningxia, Qinghai, Shanxi, Tianjin, Xinjiang and Yunnan.  In order to control recording and prevent VAT fraud, these are replacing the long-standing paper-fapiao invoices that are pre-printed for the company and have unique invoice numbering. 

In September 2020, the pilot program began in three regions: Hangzhou, Ningbo, and Shijiazhuang. In 2021, 36 more were added. At the end of 2021, five more were added, and a further batch was added throughout the first half of 2022. Additionally, the portal has been updated to accept and issue invoices. By 2023, it’s anticipated that special e-fapiao will be required for all Chinese businesses. 

Although they were first made available in China in 2015, e-fapiaos were not eligible for VAT deductions. The more recent “special e-fapiao” was first introduced in 2017 for the high-volume transaction sectors of e-commerce, telecom, finance, and other related industries. 

Effective date: 28 August 2022 



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