- China clarifies VAT obligations for delivery and logistics services
- Delivery services fall under transportation and modern services
- Standard VAT rate is 9 percent
- Small-scale taxpayers may qualify for a 3 percent rate
- Service providers can deduct input VAT on qualifying expenses
- International delivery services may be zero-rated for VAT
- Companies need comprehensive customs documentation and transport invoices for zero-rating benefits
Source: vatcalc.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
