How to invoice in China
In China the only legally valid tax invoice is the fapiao, issued and cleared in real time through the State Taxation Administration's e-fapiao platform — a document generated outside that system is a commercial invoice or receipt, not an official fapiao. A compliant fapiao shows the seller and buyer names with their 18-character Unified Social Credit Codes, itemised goods or services, the VAT rate and amount, and the STA fapiao code and QR code. Use a Special VAT fapiao for B2B sales where the buyer needs to deduct input VAT.
| China at a glance | Detail |
|---|---|
| Currency | CNY (CN¥) |
| Standard VAT | 13% |
| Tax ID | USCC |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Phasing in |
Tax ID format: 18-character alphanumeric Unified Social Credit Code (USCC), e.g. 91110000100000000X.
What Chinese invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and USCC
- The client's name and address (and their USCC for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per VAT rate, the rate(s) applied and the VAT amount
- The total payable, in CNY
- Payment terms, the due date and how to pay (bank name, IBAN/account)
- Buyer Unified Social Credit Code (USCC)
- General vs Special VAT fapiao designation
- STA fapiao code / number and QR code
VAT & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Chinese VAT notes such as:
- VAT charged at 13% in accordance with the VAT Law of the People's Republic of China.
- Zero-rated export of goods or services — VAT at 0% under China's export VAT rules.
- This is a commercial invoice; the official fapiao is issued separately through the State Taxation Administration e-fapiao platform.
E-invoicing in China
China's fully digitalized e-fapiao has been available to taxpayers nationwide since 1 December 2024, issued and cleared in real time through the State Taxation Administration's unified electronic invoice service platform with the same legal validity as paper. The new PRC VAT Law took effect on 1 January 2026, putting e-invoicing on a full legal footing, and paper fapiao are being phased out sector by sector. Issuing e-fapiao is already mandatory for newly established taxpayers, but adoption is not yet universally compulsory for every existing B2B taxpayer.
Invoice Forever can export a structured EN 16931 / Peppol BIS (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 23 July 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the State Taxation Administration (STA / 国家税务总局) before you rely on it. This page is general guidance, not tax advice.
Payment terms in China
B2B payment terms in China commonly run 30 to 60 days, with net-30 a typical default; larger buyers may request 60–90 days. Settlement is almost always by domestic bank transfer.
Questions about invoicing in China
The standard VAT rate is 13%, which covers most goods. Reduced rates of 9% (e.g. transport, construction, utilities) and 6% (modern and financial services) apply to specific sectors, and exports are generally zero-rated.
Yes. The seller's and, for a Special VAT fapiao, the buyer's 18-character Unified Social Credit Code (USCC) must appear. The buyer's USCC is essential where they need to deduct input VAT.
No. The legally valid tax document is the fapiao issued through China's State Taxation Administration e-fapiao platform. A document created here serves as a commercial invoice or record; the official fapiao must be issued via the STA system.
Make an invoice for China, free.
CNY and 13% VAT already set, on A4 paper. No signup, no watermark.
Make an invoice for China