Invoice Requirements for China (Cross-Border)

China requires a fapiao for every transaction: the fully digitalized e-fapiao is a structured XML cleared in real time by the State Taxation Administration via the Golden Tax system. Standard VAT is 13%.

E-invoicing: Mandatory VAT 13% Complexity: High

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

Last reviewed June 9, 2026

At a glance

Ohmyfin generator
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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

Example: an invoice issued in China — Unified Social Credit Code, VAT 13%, Fully digitalized e-fapiao (XML)
Illustrative invoice issued by a seller in China, showing the local tax-ID label, the VAT 13% line and the fields local rules require. Schematic — not a real invoice.

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Invoice requirements for other countries

Australia
Bahrain
Brazil
Egypt
France
Germany

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.