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China e-Invoicing

Last reviewed 7 October 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

China's State Taxation Administration has promoted fully digitalised e-invoices nationwide since 1 December 2024, after a pilot from 1 December 2021. Taxpayers issue them through its platform, which assigns each a national number. Paper invoices remain lawful, but fuel stations must invoice digitally by 1 November 2026.

Previous
1 December 2024
Nationwide promotion of fully digitalised e-invoices
Latest
8 June 2026
Real-time e-invoicing required for fuel retail stations
Next
1 November 2026B2C
Fuel retail deadline for real-time invoicing

China e-Invoicing Overview

B2B
phased
since 1 December 2021
Article 37 of the VAT Law Implementing Regulations requires a seller to issue an invoice to the buyer for each taxable transaction. Under STA Announcement 2024 No. 11 , fully digitalised e-invoices, including the electronic special VAT invoice used for input VAT deduction, have been available free of charge on the STA platform nationwide since 1 December 2024. Article 34 of the VAT Law gives paper and electronic invoices equal legal effect, and Article 22 of the Invoice Measures still governs invoicing with tax-control devices. Fuel retail stations must issue all invoices, including special VAT invoices, through the Lequ platform by 1 November 2026 under STA Announcement 2026 No. 11 . Zhejiang barred invoices supervised by its provincial and municipal bureaus from 30 June 2026 under Zhejiang Tax Bureau Notice (2026) No. 2 , and Dalian stopped supplying most locally supervised paper invoices from 1 July 2026.
B2G
phased
since 1 December 2021
Suppliers to public bodies issue the same invoices as for any other buyer under the Invoice Measures , so the staged move from paper to fully digitalised e-invoices applies equally. Government bodies, like other entities, may book and archive e-invoices without a paper copy when the conditions in the MOF and National Archives Administration notice on electronic accounting vouchers are met.
B2C
phased
since 1 December 2021
Consumer sales are invoiced with ordinary invoices; Article 37 of the VAT Law Implementing Regulations bars special VAT invoices where the buyer is a natural person. Rail tickets and domestic air itineraries have been issued as fully digitalised e-invoices since 1 November 2024 and 1 December 2024 under Announcement 2024 No. 8 and Announcement 2024 No. 9 ; paper reimbursement vouchers were accepted only for travel up to 30 September 2025. Fuel retail stations must issue a fully digitalised e-invoice for every sale through the STA's Lequ platform by 1 November 2026 under STA Announcement 2026 No. 11 .

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Implementation Timeline(13 events)

Key mandate dates. Select a date for detail, or show all updates below.

Rules on electronic accounting vouchers issued
23 March 2020
Archiving
The Ministry of Finance and the National Archives Administration issued Cai Kuai (2020) No. 6 , giving lawful electronic invoices and other electronic vouchers the same effect as paper and allowing reimbursement, booking and archiving in electronic form only when set conditions are met.
Electronic special VAT invoices for newly registered taxpayers
21 December 2020
B2B
Under STA Announcement 2020 No. 22 , newly registered taxpayers in 11 regions began issuing electronic special VAT invoices, with recipients anywhere in China. The other 25 regions followed on 21 January 2021. Taxpayers could still issue paper special invoices on request.
Fully digitalised e-invoice pilot begins
1 December 2021
Pilot
The STA began piloting fully digitalised e-invoices in Guangdong, Shanghai and Inner Mongolia, and the pilot was gradually extended to the whole country, as recorded in STA Announcement 2024 No. 11 .
Invoice Measures revised
20 July 2023
Legislative
The State Council revised the Invoice Measures , stating that invoices include paper and electronic invoices with equal legal effect and that the state actively promotes electronic invoices. Failing to issue a required invoice can be fined up to CNY 10,000.
Revised Implementation Rules take effect
1 March 2024
Legislative
STA Order No. 56 amended the Invoice Measures Implementation Rules, defining electronic invoices, providing that no one may refuse them, and requiring the tax authority to build an e-invoice service platform for issuing, delivering and verifying invoices.
Rail tickets issued as fully digitalised e-invoices
1 November 2024
B2C
Under Announcement 2024 No. 8 of the STA, the Ministry of Finance and China State Railway Group, rail operators may issue electronic railway e-tickets as fully digitalised e-invoices. Paper reimbursement tickets stayed valid for travel dates up to 30 September 2025.
Nationwide promotion of fully digitalised e-invoices
1 December 2024
National rollout
STA Announcement 2024 No. 11 took effect, formally promoting fully digitalised e-invoices across the country. Each invoice carries a 20-digit number assigned nationally, and taxpayers receive a monthly invoicing quota through the STA's e-invoice service platform.
Air itineraries issued as fully digitalised e-invoices
1 December 2024
B2C
Under Announcement 2024 No. 9 of the STA, the Ministry of Finance and the Civil Aviation Administration, airlines and agents may issue electronic air itineraries for domestic flights. Paper itineraries stayed valid for flights up to 30 September 2025.
VAT Law and implementing regulations in force
1 January 2026
Legislative
The VAT Law , adopted on 25 December 2024, and its Implementing Regulations took effect. Article 34 of the law requires taxpayers to issue and use VAT invoices lawfully and confirms that paper and electronic invoices have equal effect.
Real-time invoicing required for fuel retail
8 June 2026
General
STA Announcement 2026 No. 11 requires fuel retail stations to issue a fully digitalised e-invoice for every sale immediately after the transaction, through the STA's Lequ platform, either by direct connection or through a connected third-party platform.
Zhejiang stops provincially supervised invoices
30 June 2026
Regional
Under Zhejiang Tax Bureau Notice (2026) No. 2 , taxpayers in Zhejiang may no longer issue invoices supervised by the provincial and municipal tax bureaus, including blank stock. Fully digitalised e-invoices replace them, and remaining stock must be verified and cancelled by 31 December 2026.
Dalian withdraws most locally supervised paper invoices
1 July 2026
Regional
Under a Dalian Tax Bureau notice of 1 June 2026 , the bureau stopped supplying the paper invoices it supervises, except taxi and city bus invoices, and replaced them with fully digitalised e-invoices. Taxpayers must verify and cancel remaining stock by 31 December 2026.
Fuel retail deadline for real-time invoicing
1 November 2026
B2C
Fuel retail stations must have real-time invoicing in place by this date under STA Announcement 2026 No. 11 . Stations that miss it will be ordered to correct and dealt with under the Tax Collection and Administration Law and the Invoice Measures.

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Compliance Regime

Tax Authority
国家税务总局 (STA)
CTC Model
Centralised platform
Taxpayers issue fully digitalised e-invoices through the STA's national e-invoice service platform, part of the national e-tax bureau, or through the Lequ platform that connects enterprise systems directly to the STA. The platform assigns each invoice its number, applies a monthly invoicing quota that the STA sets and adjusts by risk level, credit rating and actual business conditions, and requires real-name identity checks. Issued invoices reach the buyer's tax digital account automatically; buyers confirm their use there before claiming input VAT. Anyone can check an invoice on the national VAT invoice verification platform.
Standards
STA fully digitalised e-invoice (数电发票) with 20-digit nationally assigned number

Record-keeping & Reporting

Archiving
Accounting vouchers, which include invoices received, kept for the minimum periods (10 or 30 years) in the annex to the MOF and National Archives Administration Accounting Archives Management Measures (Order No. 79, in force 1 January 2016); issued invoice stubs kept 5 years under Article 28 of the Invoice Measures; e-invoices may be archived in electronic form only when the conditions of Cai Kuai (2020) No. 6 are met; transfers of accounting archives abroad must follow national rules

Technical Formats

XML
PDF
OFD

Penalties

Failure to issue invoices
Failing to issue a required invoice, or substituting another document for an invoice, is ordered to be corrected and may be fined up to CNY 10,000, with confiscation of illegal gains, under Article 33 of the Invoice Measures .
False invoicing
Issuing invoices that do not match the actual transaction leads to confiscation of illegal gains and a fine of up to CNY 50,000 where the false amount is CNY 10,000 or less, or CNY 50,000 to CNY 500,000 above that, under Article 35 of the Invoice Measures .
Latest Update
New Mandate
8 Jun 2026

Real-time e-invoicing required for fuel retail stations

STA Announcement 2026 No. 11 requires fuel retail stations to issue a fully digitalised e-invoice, ordinary or special VAT invoice, for every sale immediately through the STA's Lequ platform. Stations must comply by 1 November 2026.

View full details on News page

Official Sources

  • STA国家税务总局Tax authority
  • Invoice verification platform国家税务总局全国增值税发票查验平台Mandate portal
  • MOF中华人民共和国财政部Ministry
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Related Countries

  • BangladeshPhased
  • IsraelPhased
  • MalaysiaPhased
  • NepalPhased

Frequently asked questions about e-Invoicing in China

China is currently implementing e-Invoicing in a phased rollout. B2B is in a phased rollout and B2G is in a phased rollout.

B2B e-Invoicing in China is in a phased rollout since 1 December 2021. Article 37 of the VAT Law Implementing Regulations requires a seller to issue an invoice to the buyer for each taxable transaction. Under STA Announcement 2024 No. 11 , fully digitalised e-invoices, including the electronic special VAT invoice used for input VAT deduction, have been available free of charge on the STA platform nationwide since 1 December 2024. Article 34 of the VAT Law gives paper and electronic invoices equal legal effect, and Article 22 of the Invoice Measures still governs invoicing with tax-control devices. Fuel retail stations must issue all invoices, including special VAT invoices, through the Lequ platform by 1 November 2026 under STA Announcement 2026 No. 11 . Zhejiang barred invoices supervised by its provincial and municipal bureaus from 30 June 2026 under Zhejiang Tax Bureau Notice (2026) No. 2 , and Dalian stopped supplying most locally supervised paper invoices from 1 July 2026.

B2G e-Invoicing in China is in a phased rollout since 1 December 2021. Suppliers to public bodies issue the same invoices as for any other buyer under the Invoice Measures , so the staged move from paper to fully digitalised e-invoices applies equally. Government bodies, like other entities, may book and archive e-invoices without a paper copy when the conditions in the MOF and National Archives Administration notice on electronic accounting vouchers are met.

China supports the following e-Invoice formats: XML, PDF, OFD.

China uses the following e-Invoicing standards: STA fully digitalised e-invoice (数电发票) with 20-digit nationally assigned number. Archiving requirement: Accounting vouchers, which include invoices received, kept for the minimum periods (10 or 30 years) in the annex to the MOF and National Archives Administration Accounting Archives Management Measures (Order No. 79, in force 1 January 2016); issued invoice stubs kept 5 years under Article 28 of the Invoice Measures; e-invoices may be archived in electronic form only when the conditions of Cai Kuai (2020) No. 6 are met; transfers of accounting archives abroad must follow national rules.

Taxpayers issue fully digitalised e-invoices through the STA's national e-invoice service platform, part of the national e-tax bureau, or through the Lequ platform that connects enterprise systems directly to the STA. The platform assigns each invoice its number, applies a monthly invoicing quota that the STA sets and adjusts by risk level, credit rating and actual business conditions, and requires real-name identity checks. Issued invoices reach the buyer's tax digital account automatically; buyers confirm their use there before claiming input VAT. Anyone can check an invoice on the national VAT invoice verification platform.

China has penalties for e-Invoicing non-compliance. Failure to issue invoices: Failing to issue a required invoice, or substituting another document for an invoice, is ordered to be corrected and may be fined up to CNY 10,000, with confiscation of illegal gains, under Article 33 of the Invoice Measures; False invoicing: Issuing invoices that do not match the actual transaction leads to confiscation of illegal gains and a fine of up to CNY 50,000 where the false amount is CNY 10,000 or less, or CNY 50,000 to CNY 500,000 above that, under Article 35 of the Invoice Measures.

The next e-Invoicing deadline in China is 1 November 2026: Fuel retail deadline for real-time invoicing. Fuel retail stations must have real-time invoicing in place by this date under STA Announcement 2026 No. 11.

B2C e-Invoicing in China is in a phased rollout since 1 December 2021. Consumer sales are invoiced with ordinary invoices; Article 37 of the VAT Law Implementing Regulations bars special VAT invoices where the buyer is a natural person. Rail tickets and domestic air itineraries have been issued as fully digitalised e-invoices since 1 November 2024 and 1 December 2024 under Announcement 2024 No. 8 and Announcement 2024 No. 9 ; paper reimbursement vouchers were accepted only for travel up to 30 September 2025. Fuel retail stations must issue a fully digitalised e-invoice for every sale through the STA's Lequ platform by 1 November 2026 under STA Announcement 2026 No. 11 .
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