e-Invoice.app
China

China e-Invoicing

Updated 13 December 2025

B2B
mandatory
since 1 January 2025
Universal adoption mandated across all business sectors.
B2G
mandatory
since 1 December 2024
Nationwide promotion of fully digitalized electronic invoices (Fapiao).
B2C
mandatory
since 1 January 2025
Universal adoption required across all consumer-facing industries.

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View China's e-invoicing regulatory compliance information.

OFD (Open Fixed-layout Document) format for electronic VAT invoices
XML for data integration and system processing
OFD (invoice display), XML (backend integration), electronic signatures

Archiving Requirements:

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.
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Access China's OFD (Open Fixed-layout Document) format for electronic VAT invoices, XML for data integration and system processing standards, OFD (invoice display), XML (backend integration), electronic signatures format specifications, clearance model details, and archiving requirements.

N/A
No SAF-T implementation found; China uses integrated digital taxation ecosystem with blockchain Tax Chain pilots and unified electronic invoice platforms

Access detailed regulatory announcements and implementation guidance.

Unified electronic invoice service platform established
1 January 2021
Infrastructure
Details available after sign in
Electronic special VAT invoice system for newly-formed taxpayers
1 January 2023
New businesses
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Nationwide promotion of fully digitalized electronic invoices
1 December 2024
National rollout
Details available after sign in
Universal adoption across all sectors
1 January 2025
Complete coverage
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Last updated: 13 December 2025
Official Source