Electronic invoicing guide
China

Reporting

Invoice data is reported to the government at the time of issuance.

Due to this clearance approach, there is no separate e-reporting process with later deadlines.

Processes

• The invoice is sent in XML format to the State Taxation Administration (STA).
• The national platform validates the invoice and includes the required elements: a unique 20-digit invoice code, a dynamic QR code, and a digital signature/certification from the tax platform.
• Once validated, the platform sends it back to the issuer in a “human-readable PDF or OFD (Open Fixed-layout Document) format,” which is an approved national format.
• The issuer then delivers the invoice to the recipient. Delivery is generally made electronically (email, platform link, management system).
• Both buyers and sellers have real-time access to their “tax digital account” on the platform, where all issued and received e-fapiao are recorded.

The fully digitalized e-fapiao is a new type of invoice that differs from the standard VAT e-fapiao and the traditional paper fapiao.

It contains 17 elements: dynamic QR code, invoice number, issuance date, buyer information, seller information, project name, specification and model, unit, quantity, unit price, amount, applicable tax rate/levy rate, tax amount, total amount, ad valorem and total tax amount (in words and figures), remarks, and invoice details.

There are six kinds of fapiao co-existing in China during the country’s ongoing fapiao system reforms. The six types are special VAT fapiao, general VAT fapiao, special VAT e-fapiao, general VAT e-fapiao, fully digitalized special VAT e-fapiao, and fully digitalized general VAT e-fapiao.