China
CNEvery sale in mainland China is documented with a fapiao (发票) issued under State Taxation Administration rules, and since 1 December 2024 the fully digitalised e-invoice (数电发票) has been rolled out nationwide through the tax authority’s own platform rather than through Peppol.
Guide reviewed .
Invoicing and electronic documents
Electronic invoice service platform (电子发票服务平台)
The national unified platform built by the tax authorities for issuing, delivering and checking fully digitalised e-invoices free of charge. It sets each taxpayer a monthly total issuance quota and can deliver invoices to the buyer automatically. It is a government clearance platform, not a Peppol network.
Fully digitalised e-invoice data held on the platform; delivery through the platform, by email or by QR code · Official source: State Taxation Administration · Announcement No. 11 of 2024 on the nationwide promotion of fully digitalised e-invoices
Fully digitalised e-invoice (数电发票)
A single-copy electronic invoice with all elements digitalised and a 20-digit number. It covers VAT special and general invoices, air passenger e-ticket itineraries, railway e-tickets, and unified invoices for motor vehicle and used car sales. It has the same legal effect as a paper invoice.
Digital invoice with a 20-digit invoice number; red-letter invoices for corrections · Official source: State Taxation Administration · Announcement No. 11 of 2024 on the nationwide promotion of fully digitalised e-invoices
Tax digital account (税务数字账户)
The taxpayer’s account on the platform. Units and individuals use it to view, download, print and export invoices they issued or received. Recipients use it to confirm an invoice’s purpose before claiming input VAT, consumption tax deductions or export refunds.
Online account on the national platform · Official source: State Taxation Administration · Announcement No. 11 of 2024 on the nationwide promotion of fully digitalised e-invoices
VAT administration information system
The State Taxation Administration’s older control system for VAT special invoices. Its subsystems cover anti-counterfeit invoicing, authentication, filing, buyer-seller cross-checking, verification and inter-regional investigation.
Encrypted VAT special invoice data · Official source: State Taxation Administration · VAT administration information system
China’s invoicing is a tax-authority system. Fapiao are issued, delivered and checked through the State Taxation Administration’s electronic invoice service platform, and input VAT depends on invoices confirmed there. A Peppol connection does not replace this: the sources reviewed describe no Peppol role in Chinese invoicing. See Announcement No. 11 of 2024.
For domestic operations, check the buyer’s name and taxpayer number on each invoice. Plan for red-letter corrections instead of cancellations, and check the monthly issuance quota on the platform. The sources reviewed are national rules. Provinces set some details, such as temporary exclusions, so check local tax bureau guidance as well.
Legal guide
Fapiao · all sales
MandatoryWhen a business receives payment for a sale, the payee must issue an invoice to the payer; in special cases the payer issues it. Invoices may be paper or electronic, and both have the same legal effect. The state actively promotes electronic invoices.
Official source: State Taxation Administration (Jiangsu) · Measures for the Administration of Invoices, as revised on 20 July 2023Electronic invoices · acceptance
Recipients may not refuseThe amended Implementing Rules define an electronic invoice as a payment receipt issued and received as a data message under the tax authority’s rules. No entity or individual may refuse to accept one. The tax authorities must provide an electronic invoice service platform for issuing, delivering and verifying them.
Official source: State Taxation Administration · interpretation of Order No. 56 amending the Implementing Rules of the Invoice MeasuresFully digitalised e-invoices · nationwide
In use nationwide from 1 December 2024The tax authority promotes fully digitalised e-invoices across the country. Issuers must pass identity verification, such as facial recognition. Provincial tax authorities may temporarily exclude some taxpayers, for example those without network access or with major tax risks. The announcement does not itself withdraw other invoice types.
Official source: State Taxation Administration · Announcement No. 11 of 2024 on the nationwide promotion of fully digitalised e-invoicesInput VAT · deduction vouchers
MandatoryInput VAT may only be deducted against deduction vouchers recognised by law, administrative regulation or the State Council, and taxpayers must issue and use VAT invoices in accordance with the law. For fully digitalised e-invoices, the recipient confirms the invoice’s purpose in its tax digital account before deducting.
Official source: State Taxation Administration · Value-Added Tax Law of the People’s Republic of ChinaCorrections · red-letter invoices
Mandatory for returns, errors and discountsA red-letter invoice is required for full or partial returns, errors, suspended services and sales discounts. If the buyer has already confirmed the original invoice, the other party must confirm a Red Invoice Information Confirmation Form. Unconfirmed forms lapse after 72 hours.
Official source: State Taxation Administration · Announcement No. 11 of 2024 on the nationwide promotion of fully digitalised e-invoicesPeppol · B2B and B2G exchange
No Peppol obligation found in the sources reviewedOpenPeppol lists no national Peppol Authority for China, so OpenPeppol acts as the authority. The tax authority’s announcements describe exchange through the national platform only. Taiwan has its own regime and authority.
Official source: OpenPeppol · Peppol Authorities
Timeline
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Tax administration reform opinions published
The Communist Party Central Committee and State Council General Offices set the goal of fully electronic invoicing in all areas, processes and elements by 2025, starting with a national unified e-invoice platform in 2021.
Official source: Central People’s Government · Opinions on Further Deepening the Reform of Tax Collection and Administration -
Fully digitalised e-invoice pilots begin
Pilots started in Guangdong, Shanghai and Inner Mongolia, and were later extended across the country.
Official source: State Taxation Administration · Announcement No. 11 of 2024 on the nationwide promotion of fully digitalised e-invoices -
Invoice Measures revised
The State Council’s revised Measures for the Administration of Invoices state that electronic invoices have the same legal effect as paper invoices.
Official source: State Taxation Administration (Jiangsu) · Measures for the Administration of Invoices, as revised on 20 July 2023 -
Implementing Rules amended
The State Taxation Administration published its interpretation of Order No. 56, which amends the Implementing Rules to define electronic invoices and bar refusals.
Official source: State Taxation Administration · interpretation of Order No. 56 amending the Implementing Rules of the Invoice Measures -
Nationwide rollout of fully digitalised e-invoices
Announcement No. 11 of 2024, issued on 12 November 2024, took effect and ended the pilot phase.
Official source: Central People’s Government (Xinhua) · China to promote fully digitalised e-invoices nationwide -
VAT Law in force
The VAT Law adopted on 25 December 2024 replaced the Provisional Regulations on VAT. Article 34 says the state actively promotes electronic invoices.
Official source: State Taxation Administration · Value-Added Tax Law of the People’s Republic of China
Peppol in China
- Directory participants
- 202
- Document families
- 11
Peppol Authority: OpenPeppol.
4 certified service providers based in China.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 151 participants
- 151 participants
- ApplicationResponse56 participants
- 52 participants
- 7 participants
- 3 participants
- 3 participants
- 3 participants
- CrossIndustryInvoice2 participants
- CrossDomainAcknowledgementAndResponse1 participant
- unknown1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 33 | |
| 14 | |
| 9 | |
| 7 | |
| 13 | |
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| 11 | |
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| 1 | |
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| 1 | |
| 13 | |
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| 1 | |
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| 1 | |
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| 1 | |
| 1 | |
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| 1 | |
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| 1 | |
| 7 |
Registration dates in the current Directory snapshot.