e-Invoicing in China [2025 Requirements]

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Mandatory Electronic Invoicing in China

Learn how to get your company ready to exchange documents in accordance with regulations in China with the support of Comarch

Implementation timeline

2022 - the real expansion of e-invoicing has begun as more and more regions are covered by mandatory, fully digitized regulations for issuing and receiving e-fapiao.
by 2025, SAT plans to make special e-fapiao mandatory for all Chinese companies.
2026 January – potential obligation for all taxpayers in B2B,B2G relations.

Characteristics of the e-invoicing in China

Who is obliged to use e‑Invoicing in China

The Chinese State Administration of Taxation (SAT) has decided to implement the pilot program for mandatory electronic VAT special invoice (e-fapiao) among newly established and registered taxpayers in several regions in December 2021. However, the real e-invocing expansion started in 2022 as more regions were covered by mandatory fully-digitalisied e-fapiao issuing and acceptance regulations. SAT intends that special e-fapiao will be compulsory for all Chinese businesses by 2025.

What is the required format of an e-invoice

There are two types of fully-digitalised e-fapiao in China: special VAT e-fapiao and general VAT e-fapiao. Both have the same legal effect as the paper fapiao and the normal e-fapiao.

Accepted e-invoicing format is XML

E-invoicing process description

Each e-fapiao must contain the following information: invoice number, issuance date, buyer information, seller information, project name, specification and model, unit, quantity, unit price, amount, tax rate/levy rate, tax amount, total, ad valorem and tax total (in words and figures), dynamic QR code, remarks.

Archiving requirements for e‑Invoicing in China

Required storage period is 10 years from invoice date

Acts / Government sites

(chinatax.gov.cn)

Why is Comarch the best choice?

We have 20+ years of experience in carrying out various EDI, e-invoicing, and other document exchange projects around the world. In those years, we have successfully connected more than 130,000 entities from over 60 countries.

1. Legal compliance
Full compliance with the latest data exchange regulations and modern data transfer standards
2. Digitization
Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures
3. Individual approach
Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes
4.Security
Highest level of security for all sensitive and important company data

Do you want to know more?

If your company is based or has branches in the China and you need to prepare your billing and tax systems to comply with the new requirements. Click on the button below to get in touch with one of our experts.

Achieve Global e-Invoicing Compliance with Comarch

Make sure your business meets international standards with the Comarch e-Invoicing platform, trusted in more than 60 countries. Enjoy hassle-free integration and continuous compliance updates.

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