China TIN number guide
Uniform Social Credit Code (USCC)
Typically, an entity's Tax Identification Number (TIN) corresponds to the Uniform Social Credit Code, which is stated on the entity's Business License. In cases where the entity has not obtained a Uniform Social Credit Code, the local tax office assigns a TIN with 18 digits in accordance with the applicable regulations. China's tax identifiers are listed in the worldwide directory of VAT and tax ID names.
Format
For the old TIN regime, there are 15 numerals. While for the new TIN regime, there are 18 numerals with sometimes letters appearing in the last 10 characters, especially the 9th, 10th, 13th and 18th
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| Business License |
ID Number
For an individual utilizing a Chinese ID card for identification, the Tax Identification Number (TIN) corresponds to the ID number. In cases where an individual employs a passport or another ID certificate for identification, the TIN is assigned by the local tax office in accordance with the applicable regulations. In certain regions, passport numbers are also acknowledged as TIN for foreign individuals.
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| Chinese ID card |
Frequently Asked Questions
What happened to the old 15-digit Chinese TIN?
China replaced the old 15-digit Tax Identification Number with the 18-character Unified Social Credit Code (USCC) through the "Three Certificates in One" reform that began in October 2015. The transition was completed by the end of 2017 — since then, any company without a USCC is not legally allowed to operate or issue invoices (fapiao). The old 15-digit TIN combined a 6-digit region code with a 9-digit organization code, while the new 18-character USCC is defined by national standard GB 32100-2015. If you encounter a 15-digit number, the entity has either ceased operations or failed to complete the mandatory conversion. (OECD)
How can I verify a Chinese company's USCC?
The official verification platform is the National Enterprise Credit Information Publicity System (NECIPS) at www.gsxt.gov.cn. Enter the company's full Chinese legal name or 18-digit USCC to retrieve its registration status, legal representative, business scope, and establishment date. Important limitations: the entire system is in Chinese only, it can be slow or inaccessible from outside China, and financial data is self-reported. Cross-check the USCC across the GSXT result, the company's business license, and any sample e-fapiao — any mismatch is a serious red flag. (GSXT)
What is the checksum algorithm for validating a Chinese USCC?
The 18th character of the USCC is a check digit calculated using ISO 7064, MOD 31-3, based on the first 17 characters. The code uses Arabic numerals (0-9) and uppercase English letters, excluding I, O, Z, S, and V to avoid visual confusion. The structure is defined by national standard GB 32100-2015: digit 1 identifies the registration authority, digit 2 the entity type, digits 3-8 the administrative division, digits 9-17 the organization code, and digit 18 the check digit. (OECD)
How does the Chinese fapiao system affect foreign businesses?
A fapiao is not an invoice in the Western sense — it is a government-controlled tax receipt that must be issued through government-supplied hardware linked to the Golden Tax System. Only entities with a registered subsidiary in China (and a valid USCC) can obtain blank fapiao and a fapiao-issuing device from the local tax bureau. There are two types: General VAT Fapiao (no input VAT deduction) and Special VAT Fapiao (allows buyers to deduct input VAT). Chinese customers typically require a fapiao before making payment, which reverses the usual invoice-then-pay sequence. See China's current mandate status in our global e-invoicing status tracker. (China Briefing)
What TIN is used for foreign individuals working in China?
For Chinese citizens, the individual TIN is their 18-digit national ID card number. For foreign individuals, the TIN is assigned by the local tax office based on the identification document used. In some regions, passport numbers are accepted as the TIN, while in others the local tax office issues a separate tax registration number. Foreign individuals residing in China for more than 183 days in a calendar year are considered tax residents and are taxed on worldwide income. Those staying 183 days or fewer are taxed only on China-sourced income. For a comparison of China's tax rates with other jurisdictions, see our worldwide tax rates reference. (OECD)
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