There has been an increasing movement towards fully digitalized e-fapiao since China took off the zero-COVID policy. The State Tax Admin has announced that starting from 28 Jan, selected taxpayers from Shanxi, Qingdao, Dalian, Chongqing and Tianjin will be required to issue fully digitized e-fapiao using the unified e-invoicing platform built by the STA.

Here is an updated overview of how the Fully Digitized E-fapiao operates to date:

Who can issue fully digitized e-fapiao: Selected taxpayers in Guangdong (exc Shenzhen), Shanghai, Sichuan, Xiamen, Inner Mongolia, Shanxi, Qingdao, Dalian, Chongqing and Tianjin. Pilot taxpayers in these regions should issue fully digitized e-fapiao via the government portal, which provides taxpayers with access to 24-hour online services to issue, deliver, and verify their fully digitalized e-fapiao free of charge.

Who can receive fully digitized e-invoice: all taxpayers in China can accept the fully digitized e-fapiao issued from pilot taxpayers.