Covered by Complyance
China
Asia
E-invoicing
Status
Mandatory
Format
eFapiao
Infrastructure
Golden Tax（金税盘） system or provincial platforms
Model
Clearance at tax point; official invoice number issued before circulation.
E-reporting
Status
Invoice-level reporting embedded in the tax system; periodic VAT returns still required but largely pre-filled from invoice data.
Format
Digital fapiao records managed centrally.
Scope & deadline
Real-time submission to tax system.
More info
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.)
Tax authority
State Administration of Taxation (SAT)
Archiving period
Typically 5–10 years depending on document type; electronic archiving widely accepted.
E-signature
Tax-system digital seal and QR code applied per invoice; authenticity ensured by tax platform, not taxpayer-applied signatures.
Regulation
Golden Tax Project phases since 2010; extended e‑fapiao coverage over time.
Note
We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.
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