Invoice Requirements for China (Cross-Border)

China runs its invoicing through the fapiao system under the Golden Tax platform (now Phase IV). Since December 2024 all taxpayers can issue the fully digitalized e-fapiao, a structured XML cleared in real time by the State Taxation Administration (STA) and returned with a unique fapiao code/number, digital signature and QR code; the new VAT Law and its regulations took effect on 1 January 2026, giving the system a full legal footing. A special VAT fapiao is what lets a B2B buyer reclaim input VAT, so the issuer's details and the buyer's Unified Social Credit Code must be exact. Standard VAT is 13% (with 9% and 6% bands); domestic fapiao are in Chinese and CNY. Retain records for at least 10 years.

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What a compliant invoice issued in China must include

At minimum, an invoice issued in China should carry these fields:

Invoice number Issue date Supply date Seller name Seller address Seller tax id Buyer name Buyer address Buyer tax id Line description Quantity Unit price Net amount Tax rate Tax amount Total amount Currency Payment terms Fapiao code Fapiao number Tax classification code Hs code Incoterms Country of origin Gross weight Net weight Number of packages

Frequently asked questions

What invoice does China require?

A fapiao for every transaction. Since December 2024 all taxpayers can issue the fully digitalized e-fapiao, a structured XML cleared in real time by the State Taxation Administration (STA) under the Golden Tax system.

What is the standard VAT rate in China?

13%, with 9% and 6% bands. A special VAT fapiao is what lets a B2B buyer reclaim input VAT, so the buyer's Unified Social Credit Code must be exact.

What language and currency do Chinese invoices use?

Domestic fapiao are in Chinese and CNY. Keep records for at least 10 years.

Last reviewed June 9, 2026

At a glance

Ohmyfin generator: Available now
E-invoicing: Mandatory
E-invoicing model: Clearance
Platform: STA national e-invoice service (Golden Tax IV)
Format: Fully digitalized e-fapiao (XML)
Tax system: VAT
Standard rate: 13%
Tax ID: Unified Social Credit Code
Tax ID on invoice: Required
Reverse charge (B2B): No
Invoice language: ZH
Local currency required: Yes
Keep records for: 10 years
Customs invoice (goods): Yes
Complexity: High

SWIFT/BIC codes & payment requirements for China Banks, correspondent data and local payment rules for China.

Example: an invoice issued in China

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This page is general information on cross-border invoicing, not tax or legal advice. Rules change and depend on your specific transaction — confirm with a qualified adviser or the local tax authority before relying on it.