<style> .responsive-heading { font-weight: bold; font-size: clamp(1.2rem, 2vw, 2rem); line-height: 1.2; margin: 1em 0; } </style> <div class="responsive-heading"> Please Try a Different Browser </div> <p>You are using an outdated browser that is not compatible with our website content. For an optimal viewing experience, please upgrade to Microsoft Edge or view our site on a different browser.</p> <p><strong>If you choose to continue using this browser, content and functionality will be limited.</strong></p>

Flag of China

Chine

See how InvoiceAgility handles e-Invoicing requirements

Demander une démo Découvrir InvoiceAgility

Invoicing in China Highlights

China’s tax compliance is overseen by the State Taxation Administration (STA), with a VAT rate of 13% (reduced to 9% or 6% for certain sectors). E-invoicing is mandatory for B2B and B2G transactions since December 2024, managed via the Golden Tax System III with e-Fapiao, enhancing tax transparency.

Aperçu des exigences

Présentation de la fiscalité

  • Tax Type: Value Added Tax (VAT) via Fapiao

  • Tax Authority: STA (State Taxation Administration)

  • Current tax rates: Standard: 13%, Reduced: 9%, 6%

  • Currency: Chinese Yuan (CNY)

Aperçu des archives

  • Legal archiving period: 30 years

  • Archive Location: Allowed under certain conditions

Aperçu de la signature électronique

  • e-Signature required: Mandatory

Entreprise à entreprise (B2B)

  • Model: Clearance roll out

  • e-invoicing obligations: Mandatory nationwide since December 1, 2024

  • B2B invoicing Government Platform: Golden Tax System III

  • Invoice issuance requirements: Via Golden Tax System III with e-Fapiao

  • Invoice reception requirements: Via Golden Tax System III with e-Fapiao

  • B2B invoice formats: OFD format, PDF, XML

Entreprise-gouvernement (B2G)

  • e-invoicing obligations: Mandatory nationwide since December 1, 2024

  • B2G invoicing Government Platform: Golden Tax System III

  • Invoice issuance requirements: Via Golden Tax System III with e-Fapiao

  • Invoice reception requirements: Via Golden Tax System III with e-Fapiao

  • B2G invoice formats: OFD format, PDF, XML

Ressources associées