APAC · STA (State Taxation Administration)
China
Updated in last 30 days·Atlas data current as of
Fully Digitised Electronic Fapiao replaces traditional paper Fapiao. National rollout completed end-2024. The VAT Law in force from 1 Jan 2026 gives e-fapiao explicit statutory standing as the sole legal invoice format; Golden Tax Phase IV shifts the STA from invoice management to continuous transaction monitoring. Paper fapiao expected to have largely left commercial use by end-2026.
// Phased rollout
- 01 Dec 2021 · livePilot — Shanghai/Guangdong/Inner MongoliaInitial pilot.
- 01 Aug 2023 · liveNationwide rolloutPhased province-by-province nationwide rollout.
- 31 Dec 2024 · liveFull coverageAll taxpayers nationwide on Fully Digitised Fapiao.
- 01 Jan 2026 · liveVAT Law in force — e-fapiao sole legal formatVAT Law embeds electronic invoicing in statute. e-fapiao is the only legal invoice format; delivery runs through digital tax accounts.
// Penalties
Up to RMB 50,000; suspension of Fapiao issuance for repeat offenders.
// What you have to do
- Confirm which of your flows are in scopeB2B is mandatory, B2G is mandatory, B2C is mandatory.
- Emit Fully Digitised Fapiao (PDF/OFD/XML)Your ERP must produce this syntax, not a PDF or a print stream.
- Connect via STA e-Fapiao platformThis is the channel, separate from the format. Most projects underestimate it.
- Plan for the Clearance modelThe regulator validates before the invoice is legally issued, so a rejection blocks the sale. Build the rejection path first.
- Retain for 10 yearsArchive the structured original, not a rendering of it.
- Understand the exposureUp to RMB 50,000; suspension of Fapiao issuance for repeat offenders.
// ERP implementation notes
SAP S/4HANA (incl. DRC) & SAP ECC
SAP DRC China: CN_INVOICE; Golden Tax integration; e-Fapiao via Aisino, Baiwang, NetEase Yuan, etc.
Microsoft Dynamics 365 (F&O + Business Central)
D365 F&O China legacy localisation + Aisino Golden Tax connector.
// Frequently asked questions
When does China e-invoicing become mandatory?
See the phased rollout section above for the full schedule. The China mandate is administered by STA (State Taxation Administration).
What schema does China use for e-invoicing?
China uses Fully Digitised Fapiao (PDF/OFD/XML). Transmission: STA e-Fapiao platform.
Which ERPs support China e-invoicing today?
See the ERP implementation notes section above. Cloudare implements e-invoicing on Oracle Fusion, Oracle EBS, NetSuite, SAP, MS Dynamics, Zoho, Odoo, Sage, QuickBooks, and Tally — each with country-specific guidance.
What is the archive retention period for China e-invoices?
10 years from end of tax period.