China
Live since January 2012
Mandate Overview
The mandate
China's State Taxation Administration (STA) operates the Fapiao system, a centralized clearance regime where every VAT invoice must be authorized by tax authorities before issuance. The fully digitalized e-Fapiao (全面数字化的电子发票) pilot launched in Shanghai, Guangdong, and Inner Mongolia in December 2021, expanded nationwide through 2024, and reached full national rollout by the end of 2025. The STA's goal is to fully replace paper VAT special invoices and traditional electronic fapiao with the unified digital fapiao platform across all provinces by 2026.
Timeline
Key milestones
VAT general electronic invoice (普通电子发票) introduced for B2C transactions
VAT Special e-Fapiao pilot expanded for B2B input tax credit transactions
Fully digitalized e-Fapiao pilot launches in Shanghai, Guangdong, Inner Mongolia
Nationwide rollout of fully digitalized e-Fapiao to all 31 provinces
Full replacement of legacy paper and traditional e-fapiao targeted
Flowie Coverage
How Flowie supports China
Flowie generates fully digitalized e-Fapiao XML payloads ready for STA submission; local certification partners are required for fapiao number allocation, central clearance, and tax bureau integration.
FAQ
Common questions
When does e-Fapiao apply to my company?
What format is used?
Ready for China?
Flowie keeps you compliant, automatically.