E-invoicing in China
China uses a national clearance-style system for VAT invoices (“fapiao”). Whether through Golden Tax or digital guang signature, e‑invoicing is mandatory for all VAT taxpayers across B2G, B2B, and B2C segments. (Invopop map confirms full scope.)
- Overall mandate status
- Mandatory
- Tax authority
- State Administration of Taxation (SAT)
- Last updated
- 27 Feb 2026Taken from government sites
Requirements at a glance
Country overview
China uses a national clearance-style system for VAT invoices (“fapiao”). Whether through Golden Tax or digital guang signature, e‑invoicing is mandatory for all VAT taxpayers across B2G, B2B, and B2C segments. (Invopop map confirms full scope.)
Legal basis
- Legislation
- Golden Tax Project phases since 2010; extended e‑fapiao coverage over time.
- Authority
- State Administration of Taxation (SAT)
Requirements by transaction type
Key dates and implementation phases
Only dates from the country data are shown. Each milestone is labelled Confirmed, Proposed, or Pending confirmation.
Technical requirements
Latest updates for China
All updates
2 of 2 updates
China is progressing in digitalizing accounting and tax processesNotice
The Chinese Ministry of Finance recently published the Notice on Promoting the Application of Electronic Voucher Accounting Data Standards, a leap toward digitalizing financial and accounting practices. This builds on the progress made by the pilot program initiated in 2022, representing a nationwide rollout of standardized digital accounting processes.
National rollout of fully digitalized e-fapiao set on 1 December 2024Notice
The State Taxation Administration (STA) in China has officially declared the roll-out of the nationwide fully digitalized e-fapiao, starting 1 December 2024.
Related countries
Same region: Asia PacificDiscuss your China e-invoicing needs
Our team can review the markets you operate in, the invoicing systems you use, and what integration your setup would require — and confirm what applies to China.
