China is expanding its mandatory e-fapiao VAT invoice pilot, phasing out paper invoices in 2026. Regional tax authorities now require businesses to issue digital invoices through government platforms. The move follows the nationwide rollout of fully digital e-fapiao from 1 December 2024.
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VatCalc · 2 months ago
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VatCalc · 4 months ago
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Jiemian · 5 months ago
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OFI International · 5 months ago
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Key Takeaways
From 1 December 2024, China rolled out fully digital e-fapiao nationwide, allowing businesses to issue digital invoices via the national digital tax platform.
From 30 April 2026, Zhejiang Province stopped accepting applications for provincial paper invoices, with final issuance ending on 30 June 2026.
From 1 July 2026, Dalian Municipal State Taxation Administration withdrew locally supervised paper invoices, replacing them with fully digital e-invoices.
Existing paper fapiao invoices remain legally valid, but all new invoices must be issued electronically through government platforms as of 2026.
From 2026, China requires all new VAT invoices to be issued electronically through government digital platforms, phasing out paper invoices.
Primary source
Read the full article at VATCalcThis summary was published on VATfaqs.com on 21 July 2026. It relates to VAT developments in China. The original source is VATCalc.
