e-Invoicing in China [2025 Requirements]

Implementation timeline

2022: the real expansion of e-invoicing has begun as more and more regions are covered by mandatory, fully digitized regulations for issuing and receiving e-fapiao.
2025 (expected): China aims to achieve broad adoption of special e-fapiao across all industries, with full digital VAT invoicing expected to become the predominant invoicing format. Final regulatory obligations may still be introduced progressively at regional level.
2026 and beyond (potential future steps): Potential extension of mandatory fully digitalized e-fapiao to most or all VAT taxpayers for B2B and B2G transactions, depending on regulatory developments and SAT implementation roadmap.

Characteristics of the e-invoicing in China

Who is obliged to use e‑Invoicing in China

The Chinese State Administration of Taxation (SAT) has decided to implement the pilot program for mandatory electronic VAT special invoice (e-fapiao) among newly established and registered taxpayers in several regions in December 2021. However, the real e-invocing expansion started in 2022 as more regions were covered by mandatory fully-digitalisied e-fapiao issuing and acceptance regulations. SAT intends that special e-fapiao will be compulsory for all Chinese businesses by 2025.

What is the required format of an e-invoice

There are two types of fully-digitalised e-fapiao in China: special VAT e-fapiao and general VAT e-fapiao. Both have the same legal effect as the paper fapiao and the normal e-fapiao.

Accepted e-invoicing format is XML

E-invoicing process description

Each e-fapiao must contain the following information: invoice number, issuance date, buyer information, seller information, project name, specification and model, unit, quantity, unit price, amount, tax rate/levy rate, tax amount, total, ad valorem and tax total (in words and figures), dynamic QR code, remarks.

Archiving requirements for e‑Invoicing in China

Required storage period is 10 years from invoice date

Acts / Government sites

(chinatax.gov.cn)

How we can help

Comarch is in the process of implementing a partner solution.

1. Legal compliance
Full compliance with the latest data exchange regulations and modern data transfer standards
2. Digitization
Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures
3. Individual approach
Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes
4.Security
Highest level of security for all sensitive and important company data

Achieve Global e-Invoicing Compliance with Comarch

Make sure your business meets international standards with the Comarch e-Invoicing platform, trusted in more than 60 countries. Enjoy hassle-free integration and continuous compliance updates.

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