E-invoicing mandate — China
An invoice is only valid once the tax administration has accepted it — with a clearance number, a stamp or a code that nobody but the authority can issue. A format tool alone is not enough; access to the platform is required as well.
The stages over time
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7/20/2023
China · invoice content and registration in force unverified
Since its 2023 version the Invoice Administration Measures expressly place paper and electronic Fapiao on an equal footing and speak of promotion, not compulsion: “The state actively promotes the use of electronic invoices.” ⚠ That creates no obligation to issue — the paper Fapiao remains valid.
Legal basis: 中华人民共和国发票管理办法 第三条第二款 (国务院令第764号) · Last reviewed: 10/27/2026 -
3/1/2024
China · ability to receive in force
This is the only obligation China ties to the medium: the implementing rules forbid rejection — “no entity and no individual may refuse to accept”. Anyone receiving an electronic Fapiao must treat it as an invoice; no one is required to issue one electronically.
Legal basis: 中华人民共和国发票管理办法实施细则 第三条 (国家税务总局令第56号) · Last reviewed: 10/27/2026 -
12/1/2024
China · invoice content and registration in force
⚠ This is the nationwide roll-out, not a mandate. Since 1 December 2024 the fully digitalised Fapiao has been available across the country; the announcement governs the number range, identity verification of the issuer and the monthly issuing quota — content and issuer, that is, not the medium. Both forms continue to have equal legal effect.
Legal basis: 国家税务总局公告2024年第11号《关于推广应用全面数字化电子发票的公告》 · Last reviewed: 10/27/2026
Platforms and authorities
e-Fapiao · 数电发票 · 电子发票服务平台 · 国家税务总局
What Invoiceflair can do — China
Read and convert only: e-Fapiao China
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.