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 | Not mandated |
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 where the local rules require it)
- 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 and account number or IBAN)
- Buyer Unified Social Credit Code (USCC)
- General vs Special VAT fapiao designation
- STA fapiao code / number and QR code
VAT notes
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 digitalised e-fapiao has been available nationwide since 1 December 2024 (STA Announcement No. 11 of 2024), issued and cleared in real time through the State Taxation Administration's unified e-invoice service platform. Under the Invoice Management Measures, electronic invoices have the same legal effect as paper invoices. The PRC VAT Law took effect on 1 January 2026. The 2024 announcement did not make the e-fapiao compulsory for all taxpayers, and paper fapiao are still permitted.
Invoice Forever can export a structured EN 16931 (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 11 September 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.