E-invoicing requirements in China

Explore the latest electronic invoicing, reporting and archival requirements.

Regulations

Electronic invoicing requirements

China is on our future roadmap.

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Technical requirements

  • Platform - Golden Tax System

  • Format - e-fapiao - fully digitalised special VAT e-fapiao and fully digitalised general VAT e-fapiao

  • Archival period - Minimum 10 years

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Mandates

  • Nationwide rollout of fully digitalized e-fapiao, making e-invoicing mandatory for new taxpayers in both B2B and B2C sectors.​

  • In 2025: Transition to Fully Digitalized Electronic Invoices (FDEIs) is expected to be completed.

E-invoicing requirements in China