China has modernised its electronic tax invoicing framework through the nationwide introduction of fully digitalized electronic invoices, commonly known as digital e-fapiao.

The system is administered by the State Taxation Administration (STA) and supports the electronic issuance, delivery and management of tax invoices.

Following a phased pilot programme, digital e-fapiao became available nationwide on 1 December 2024. The development represents an important step towards digital tax administration, although nationwide availability should not be confused with a universal requirement for every business to use digital e-fapiao exclusively.

Businesses operating in China must comply with the country's applicable tax invoice administration requirements.

Digital e-fapiao is available nationwide, but the specific invoicing obligations depend on the business's tax registration, transaction types and applicable tax authority requirements.

Businesses should distinguish between their general obligation to issue compliant tax invoices and any specific requirements governing the use of fully digitalized electronic invoices.

Companies trading with Chinese customers or suppliers should also confirm which invoice types and delivery methods are required for their transactions.

China officially introduced fully digitalized electronic invoices nationwide on 1 December 2024, following a gradual rollout across different regions.

Digital e-fapiao is issued and managed through the national electronic invoice platform operated by the State Taxation Administration.

Electronic tax invoices must comply with applicable Chinese invoice administration rules, including requirements relating to invoice information, authenticity and tax compliance.

Businesses should ensure that their accounting and invoicing processes support the invoice types and procedures applicable to their operations.

No separate nationwide deadline requiring every business to use digital e-fapiao exclusively has been confirmed.

China's electronic tax invoicing infrastructure is centred on the national electronic invoice service platform administered by the State Taxation Administration.

Fully digitalized electronic invoices, or digital e-fapiao, are created and managed through this national tax invoicing framework.

Digital invoice information can be supported in structured data formats, including XML, while PDF and OFD are also used for invoice presentation and delivery.

Businesses using ERP or accounting systems should assess the technical requirements for handling Chinese electronic tax invoices and exchanging the relevant invoice data.

China's national electronic tax invoicing framework is not based on Peppol as its primary infrastructure.

iEDI is working on expanding its e-invoicing coverage to include China.

Our goal is to help businesses connect their existing ERP and business systems to the relevant electronic invoicing infrastructure without replacing their current setup.

If your business operates in China or trades with Chinese partners, contact us to discuss your electronic invoicing requirements and learn more about our plans for supporting the Chinese market.