In China, the invoice — or fapiao (发票) — refers to the certificate of payment or receipt of money made or received in purchases and sales of goods, provisions or acceptance of services and other business activities.
In practice, an invoice shows that the purchased goods or the provision of services is paid.
On the December 1, 2021, the digital invoice pilot program was introduced across China. Companies are selected and notified by the state tax administration and local tax bureau.
Source Mondaq
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