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China has a highly structured e-invoicing system, integrating electronic invoices into its tax reporting and compliance framework. The country has developed the Fapiao system, which serves as both an invoice and a proof of tax payment. e-invoicing is being phased in across various industries, with an increasing number of businesses required to use digital invoices.
China’s approach to e-invoicing is designed to combat tax fraud, increase transparency, and improve business efficiency. The system requires real-time submission and validation of invoices through the national tax platform, ensuring compliance with government regulations.
Regulatory authority
The State Taxation Administration (STA) manages China’s e-invoicing system and compliance enforcement.
E-invoicing requirements
Since 2020, China has been transitioning to fully digital invoices. Certain industries, including finance, telecommunications, and large enterprises, are already required to issue electronic invoices. Full nationwide implementation is expected in the coming years.
Accepted invoice formats
Invoices must be issued in XML format, aligned with the Fapiao digital invoicing standard.
Transmission channels
Invoices must be submitted through China’s Golden Tax System, which ensures real-time validation and compliance.
Digital signatures
Digital signatures are required for invoice authentication and fraud prevention.
Archiving requirements
Invoices must be archived for at least five years in compliance with tax laws.
How B2B e-invoicing works in China
Businesses generate invoices in XML format, submit them to the Golden Tax System for validation, and then issue them to customers.
How B2G e-invoicing works in China
Government suppliers must submit invoices through the Golden Tax System to comply with procurement regulations.
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