Country specifications
- E-Invoicing/CTC Model: Centralized (Planned)
- Mandatory Infrastructure: STA
- Mandatory Format: OFD/Fully Digitized E-Fapiao (Pilot)
- Mandatory for Issuing: Aim to implement by 2025
- Mandatory for Receiving: Aim to implement by 2025
- eSignature: Mandatory
- Archiving Period: 30 years
- Archiving Abroad: Allowed under conditions
Source Pagero
Latest Posts in "China"
- Briefing document & Podcast: E-Invoicing and E-Reporting in China
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- China’s New VAT Law 2026: Key Implementation Insights for Cross-Border and Multinational Businesses
- Key Changes in China’s 2026 VAT Law and Implementing Regulations: Scope, Tax Rates, and Compliance
- Italy Seizes 237,000 Garments, 5.5 Million Metres of Smuggled Chinese Fabric in VAT Fraud Case














