China rolls out fully digitalised e-invoices (e-fapiao) nationwide from 1 December 2024
This page records one dated change. For the rules in China as they stand today, see the China guide →
- Jurisdiction
- China
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 12 November 2024
- Effective
- 1 December 2024
- Instrument
- CN-ANNOUNCEMENT-2024-11
- Authority
- 国家税务总局 (State Taxation Administration of the People's Republic of China)
- Verified
- Fetched from official source · high confidence
All taxpayers in China that issue or receive VAT invoices, including VAT special and ordinary invoices, air and rail e-tickets and motor-vehicle sales invoices.
No action — monitoring only.
STA Announcement No. 11 of 2024, issued 12 November 2024 and effective 1 December 2024: fully digitalized e-invoices (数电发票, e-fapiao), piloted since 1 December 2021 in Guangdong, Shanghai and Inner Mongolia, are formally rolled out nationwide. The e-fapiao has a 20-digit number, is delivered automatically via the national e-invoice service platform (or by email, QR code or download), and has the same legal effect as a paper invoice. Tax authorities may withhold the free platform service from taxpayers who do not file online, lack network access or carry major tax risk.
What changed in detail
The State Taxation Administration issued Announcement No. 11 of 2024 on 12 November 2024. It took effect on 1 December 2024 (point 12).
Fully digitalised e-invoices (数电发票) had been piloted since 1 December 2021 in Guangdong, Shanghai and Inner Mongolia, and the pilot had gradually widened to the whole country. The announcement formally rolls them out nationwide. Its main points:
- The fully digitalised e-invoice is a form of “electronic invoice” under the Invoice Management Measures and has the same legal effect as a paper invoice.
- It is single-copy and exists only in digital form. Its types include e-invoice (VAT special invoice), e-invoice (ordinary invoice), air and rail e-tickets, and motor-vehicle and used-car sales invoices.
- The invoice number has 20 digits: year, provincial tax bureau code, issuing channel and a sequence number.
- Tax authorities run a free national e-invoice service platform. They may withhold the service from taxpayers who do not file online, lack network access or carry major tax risk.
- Each taxpayer gets a monthly total invoicing limit (excluding VAT), set and adjusted by risk, credit rating and actual business.
- Invoices are delivered automatically through the platform, or by email, QR code or download.
- Corrections are made by red-letter e-invoice, with a confirmation form where the buyer has already confirmed use.
What it means
This change is still in force and is now the ordinary way invoices work in China. The VAT Law, in force from 1 January 2026 (cn-vat-law-2024), did not replace it. Foreign-invested companies that still treat the paper fapiao as the default should check two things that are easy to miss: the monthly invoicing limit can cap how much a new entity can bill until the tax bureau raises it, and input VAT is claimed by confirming use in the tax digital account. Later channel rules for particular invoice types, such as railway e-tickets, build on this announcement.
Proof
与纸质发票具有同等法律效力They have the same legal effect as paper invoices.
Source snapshot of the official page. Open full size ↗