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State Taxation Administration Adjusts VAT Return Filing Requirements and Forms, Effective February 2026

  • The State Taxation Administration announced adjustments to value-added tax (VAT) return filing requirements.
  • Changes apply to VAT and additional tax return forms for both general and small-scale taxpayers, as well as prepayment forms.
  • The adjustments aim to implement the VAT Law and related policies, and to improve VAT filing services and management.
  • Specific details on form adjustments are provided in the attached documents.

Source: lexiscn.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.



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