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China E-Invoicing

Live & MandatoryLast verified 2026-05-19

Nationwide fully digital e-Fapiao has been available since 1 December 2024 and underpins clearance-based VAT invoicing for B2B, B2G and B2C transactions.

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Key compliance facts

Standard

XML (with OFD/PDF rendering and digital signature)

Authority

STA — State Taxation Administration (国家税务总局)

Mandatory For

All VAT taxpayers (B2B, B2G, B2C) — full mandatory adoption in practice from late 2025

Effective Date

Dec 1, 2024 (nationwide e-Fapiao) · Jan 1, 2026 (new VAT Law in force)

About China E-Invoicing

China operates a nationwide, clearance-based e-invoicing regime built around the e-Fapiao (digital VAT invoice). The State Taxation Administration (STA) authorised nationwide issuance of fully digitalised e-Fapiao on 1 December 2024 via the unified Leqi platform, ending pilot status. Legacy paper and electronic formats are being progressively phased out from 2025 and the supporting regulations under China's new VAT Law took effect on 1 January 2026. Invoices are validated in real time by the STA before delivery; XML is the legal source format, rendered for human readability in OFD or PDF. Buyers cannot deduct input VAT on invoices that have not been properly cleared.

Implementation Phases

  1. ✓

    Nationwide rollout

    Dec 1, 2024

    STA officially authorised nationwide issuance of fully digitalised e-Fapiao.

  2. ✓

    Legacy phase-out

    Throughout 2025

    Paper and legacy electronic formats progressively withdrawn.

  3. ◉

    New VAT Law support

    Jan 1, 2026

    Supporting regulations under China's new VAT Law took effect.

Key Compliance Facts

  • Operated via the unified national Leqi platform
  • XML is the legal source; OFD/PDF render the human-readable copy
  • Real-time STA clearance required before delivery
  • Archive retention 10 years (some voucher categories up to 30 years)
  • Buyer loses input VAT deduction on uncleared invoices

Frequently Asked Questions

Is e-invoicing mandatory in China?

All VAT taxpayers (B2B, B2G, B2C) — full mandatory adoption in practice from late 2025. Status: Live & Mandatory.

Which authority regulates e-invoicing in China?

STA — State Taxation Administration (国家税务总局)

What e-invoicing standard does China use?

XML (with OFD/PDF rendering and digital signature)

What is the e-invoicing model in China?

Clearance (fully digital e-Fapiao)

When did China e-invoicing take effect?

Dec 1, 2024 (nationwide e-Fapiao) · Jan 1, 2026 (new VAT Law in force)

Topics

clearancereal-time-reportingAsia-PacificFapiao