China’s special e-fapiao mandatory VAT invoice update

April 5, 20230

Type: Legislation

The most recent round of provinces and regions to join the Chinese e-fapiao mandatory e-invoicing pilot was in March 2023. The special e-fapiao e-invoice system, based on a national invoicing platform, is still being introduced by China’s State Taxation Administration (‘STA’) in more and more places. 

They are replacing the traditional paper-fapiao invoices, which are pre-printed for the company and have unique invoice numbering to regulate recording devices and stop Tax fraud. 

The following places are available to pre-selected current taxpayers in March 2023: Fujian, Henan, Inner Mongolia, Jilin, Ningbo (Zhejiang province), Shenzhen (Guangdong province), and Yunnan. 

Waves in the past have included: 

  • Jan 2023: Chongqing, Dalian, Qingdao, Shaanxi, and Tianjin. Shanghai was further extended to new taxpayers. 
  • Nov 2022: Xiamen 
  • Oct 2022: Sichuan 
  • Aug 2022: Gansu, Guangxi, Guizhou, Hainan, Heilongjiang, Jilin, Liaoning, Ningxia, Qinghai, Shanxi, Tianjin, Xinjiang, and Yunnan. 

Fully digitalized e-fapiao, also known as electronic invoices (e-invoices), are a brand-new type of electronic invoice that differs from both the conventional paper fapiao and the previously released normal value-added tax (VAT) e-fapiao while maintaining the same legal effect. 

Effective date: March 2023 



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