Country deep dive
China's e-fapiao reform has run for a full decade before reaching nationwide status — this is a mature, carefully piloted system, not a rushed rollout.
Mostly used for B2C, non-deductible transactions — the first nationwide digital invoice format, built on the existing Golden Tax System.
These B2B, VAT-deductible invoices start piloting in selected regions — new taxpayers are often required to use them, while existing companies can join voluntarily.
The Tibet Autonomous Region's local STA branch launches its pilot, completing nationwide provincial coverage ahead of the full national rollout.
The State Taxation Administration officially announces national rollout, giving fully digitalized e-fapiao the same legal validity as paper invoices.
Announced jointly with the Ministry of Finance and China State Railway Group, covering rules for invoice numbers/codes and passenger verification procedures.
Sector-specific rollout continues, expanding the fully digitalized format to another major transaction category.
Local tax authorities across multiple regions progressively discontinue specific paper invoice types — check your local STA branch's announcements for your region and sector's specific cutover date.
The critical distinction to internalise: the XML is the legally binding document. Everything else — OFD, PDF — exists purely for human eyes.
Fully digitalized e-fapiao specifically doesn't require a specific digital format for legal validity — unlike the older "non-fully-digital" VAT e-fapiao, which had to be in OFD or PDF.
This structured numbering is deliberately decodable — the region and issuance channel are embedded directly in the invoice code itself.
This is a genuinely distinctive mechanism — your invoicing capacity itself is tied to your standing with the tax authority, functioning as a practical compliance incentive beyond any formal penalty.
Confirm which retention tier applies to your specific voucher category — the gap between 10 and 30 years is significant enough to matter for archiving system design.
A textbook clearance model: nothing is a legally valid invoice in China until the STA has validated and stamped it.
Every invoice passes through the same sequence:
The STA's national platform (built on the Golden Tax System) adds the validation confirmation, unique Key ID, and QR code before the invoice can legally exist.
This flexibility is a deliberate improvement over the older regime — it reduces delivery costs and administrative friction compared to requiring a fixed OFD/PDF handoff.
This real-time mutual visibility is unusual internationally — most clearance systems don't give the issuer ongoing insight into what the recipient does with the invoice afterward.
Paper fapiao are on a genuine retirement path — check your specific region and sector's cutover announcement rather than assuming a single nationwide date for everyone.
Access runs through a tax digital account rather than a single "registration" event — set expectations for an ongoing relationship with the platform, not a one-time signup.
This is your ongoing interface with the national e-invoicing service platform — for inquiry, downloading, and tracking of your issued and received e-fapiao.
Your invoicing system needs to generate compliant structured XML — verify your ERP or billing platform's e-fapiao module is current with STA specifications.
Check what quota has been assigned to your business and what factors (tax risk level, credit rating, business operations) are driving it — this is worth actively managing, not just monitoring.
Decide how you'll deliver invoices to recipients — tax digital account, email, platform link, or QR code — since fully digitalized e-fapiao doesn't mandate a single fixed method.
Confirm which of your voucher categories require 10 years of retention versus the extended 30-year tier, and build your archiving system around cleared XML plus the associated QR code, invoice code, and digital signature.
Check your local STA branch's specific announcements — the transition away from paper is happening region by region and sector by sector, not on one uniform national date.
China folds enforcement into its broader tax administration architecture rather than publishing a discrete e-invoicing penalty schedule.