Macao SAR China
MOMacao runs its own tax system, separate from mainland China, through the Financial Services Bureau (DSF), and its taxes include no VAT. A new Tax Code in force from 1 January 2026 requires taxpayers to keep invoices, but the sources reviewed set no e-invoicing format or network.
Guide reviewed .
Invoicing and electronic documents
Financial Services Bureau (Direcção dos Serviços de Finanças, 財政局)
Administers Macao’s taxes. Its tax FAQ covers business tax (營業稅), complementary income tax (所得補充稅), professional tax, urban property tax and stamp duty on property transfers. None is a VAT or GST.
Tax returns and assessments; no invoice format prescribed · Official source: Financial Services Bureau · tax FAQ
Tax Code (稅務法典)
Approved by Law No. 24/2024. It sets the general rules for tax relationships, procedures, disputes and enforcement, including taxpayers’ duties to keep books and documents.
Legislation; no electronic invoice format · Official source: Official Gazette of Macao · Law No. 24/2024 approving the Tax Code
Macao has no VAT, and the sources reviewed set no e-invoicing obligation. Mainland China’s fapiao and fully digitalised e-invoice rules do not apply. The invoicing duty that matters is record keeping: from 2026 the Tax Code lists invoices among the documents a taxpayer must keep and show to inspectors on request.
Peppol can be used with trading partners by agreement. For government contracts, follow the buying body’s instructions, because the tax sources reviewed do not cover procurement invoicing.
Legal guide
B2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedNeither the DSF’s tax guidance nor the Tax Code describes a structured e-invoice, a clearance platform or a Peppol requirement. The taxes listed by the DSF do not include a VAT, so there are no VAT tax-invoice rules.
Official source: Financial Services Bureau · tax FAQBooks and invoices
Mandatory from 1 January 2026Article 36 of the Tax Code makes it an ancillary duty to keep accounting books and other tax-relevant books or documents, including financial statements, contracts and invoices. Tax inspectors may ask for documents or invoices on goods and services bought or supplied.
Official source: Official Gazette of Macao · Law No. 24/2024 approving the Tax CodeTax domicile
Declaration required during 2026The DSF announced that taxpayers must declare a tax domicile during 2026, now that the Tax Code is fully in force. Taxpayers can also choose how they receive tax notices.
Official source: Financial Services Bureau · Tax Code topic page and announcements
Timeline
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Tax Code approved
The Legislative Assembly passed Law No. 24/2024 approving the Tax Code. It was published in the Official Gazette on 30 December 2024.
Official source: Official Gazette of Macao · Law No. 24/2024 approving the Tax Code -
First Tax Code articles apply
Articles 24 and 76 of the Tax Code took effect a year ahead of the rest.
Official source: Official Gazette of Macao · Law No. 24/2024 approving the Tax Code -
Tax Code in force
The law and the Tax Code it approves took effect, including the duty to keep invoices among tax-relevant documents.
Official source: Official Gazette of Macao · Law No. 24/2024 approving the Tax Code
Peppol in Macao SAR China
- Directory participants
- 1
- Document families
- 2
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 |
Registration dates in the current Directory snapshot.