Skip to main content
Are you e-Invoice ready? Get your free compliance assessment score in 5 minutes -Are you e-Invoice ready?Take the test now
e-Invoice.app
China e-Invoicing
Updated 13 December 2025
Exclusive Sponsor Slot Available
Be the featured e-invoicing solution for China
China mandates e-invoicing across B2B, B2G and B2C. Nationwide promotion of fully digitalised electronic invoices (Fapiao) began for B2G in December 2024, with adoption required across business and consumer sectors from January 2025. The centralised platform uses OFD for display and XML for integration.
China e-Invoicing Overview
B2B
mandatory
since 1 January 2025Universal adoption mandated across all business sectors.
B2G
mandatory
since 1 December 2024Nationwide promotion of fully digitalized electronic invoices (Fapiao).
B2C
mandatory
since 1 January 2025Universal adoption required across all consumer-facing industries.
Exclusive Sponsor Slot Available
Be the featured e-invoicing solution for China
Implementation Timeline(4 events)
Key mandate dates. Select a date for detail, or show all updates below.
Unified electronic invoice service platform established
1 January 2021
Infrastructure
National platform foundation laid for electronic Fapiao system.
Electronic special VAT invoice system for newly-formed taxpayers
1 January 2023
New businesses
New taxpayers required to use electronic special invoices first.
Nationwide promotion of fully digitalized electronic invoices
1 December 2024
National rollout
State Taxation Administration launched comprehensive digital electronic invoice system.
Universal adoption across all sectors
1 January 2025
Complete coverage
Mandatory adoption for B2G, B2B, and B2C transactions across all business fields.
Premium Sponsors
Compliance Regime
CTC Model
Network
Centralised platform
Standards
OFD (Open Fixed-layout Document) format for electronic VAT invoices, XML for data integration and system processing
Record-keeping & Reporting
Archiving
SAF-T
N/A
No SAF-T implementation found; China uses integrated digital taxation ecosystem with blockchain Tax Chain pilots and unified electronic invoice platforms
Technical Formats
OFD (invoice display), XML (backend integration), electronic signatures
Detailed exemptions, penalties and cross-border rules for China are not yet published. The official sources have the latest detail.
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in China
Yes, e-Invoicing is mandatory in China for B2B (since 2025-01-01) and B2G (since 2024-12-01) transactions.
B2B e-Invoicing in China is mandatory since 2025-01-01. Universal adoption mandated across all business sectors.
B2G e-Invoicing in China is mandatory since 2024-12-01. Nationwide promotion of fully digitalized electronic invoices (Fapiao).
China supports the following e-Invoice formats: OFD (invoice display), XML (backend integration), electronic signatures.
China uses the following e-Invoicing standards: OFD (Open Fixed-layout Document) format for electronic VAT invoices, XML for data integration and system processing. Archiving requirement: 30 years for accounting vouchers including e-fapiao per Administrative Measures on Accounting Archives (MOF & National Archives Administration, effective 2016); 10 years for periodic financial reports; Storage required within China..
B2C e-Invoicing in China is mandatory since 2025-01-01. Universal adoption required across all consumer-facing industries.