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"
- China Lowers Luxury Car Tax Threshold to CNY 900,000, Expanding Tax Scope from July 2025
- China Revises VAT Rebate Policy 2025: Full Refunds for Key Industries, Partial for Others
- China Clarifies Tax Reporting Rules for Digital Platforms, Effective October 1, 2023
- France Cracks Down on Chinese E-Commerce Giants with Fines and Regulations
- China Releases Draft VAT Implementation Regulations for 2026 Law
