OFD (Open Fixed-layout Document) format for electronic VAT invoices
XML for data integration and system processing
Supported Formats:
OFD (invoice display), XML (backend integration), electronic signatures
Clearance Model:
Unified national electronic invoice service platform with 24/7 access; real-time verification via China Tax Verification Platform
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.
N/A
No SAF-T implementation found; China uses integrated digital taxation ecosystem with blockchain Tax Chain pilots and unified electronic invoice platforms
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.