schedule
September 2020: China's e-invoicing pilot program starts in Ningbo, Shijiazhuang and Hangzhou.
December 2020: The pilot program will be expanded to Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan and Shenzhen.
January 2021: The pilot program will be expanded to Beijing, Shanxi, Inner Mongolia, Liaoning, Jilin, Heilongjiang, Fujian, Jiangxi, Shandong, Henan, Hunan, Guangxi, Hainan, Guizhou, Yunnan, Tibet, Shaanxi, Gansu, Qinghai, Ningxia, Xinjiang, Dalian, Xiamen and Qingdao.
October 2022: Sichuan
November 2022: Xiamen
January 2023: Shanghai, Chongqing, Qingdao, Dalian, Tianjin and Shaanxi.
March 2023: Henan, Jilin, Shenzhen, Ningbo, Fujian and Yunnan.
October 2023: Beijing, Hunan, Shandong, Anhui, Qinghai, Ningxia and Guizhou.
December 2023: Tibet.
December 2024: Mass introduction of electronic invoicing.
applicability
The e-invoice primarily covers Business to Business (B2B) and Business to Customer (B2C) transactions.
format
XML-structured format. The e-fapiao is a digitalized form of the traditional invoice (fapiao) and is divided into two types: general and special e-fapiaoThe general e-fapiao is issued for commercial transactions involving goods or services, but does not give the right to deduct input tax. The special e-fapiao, on the other hand, allows the deduction of input tax and is therefore more advantageous for tax purposes.
Electronic signature
Electronic signatures are not mandatory. However, the e-invoice must contain a unique code or invoice number.
Archiving
E-invoices must 10 years be archived.
Further information
https://www.chinatax.gov.cn/eng/home.html
GOpus® eInvoice
Our GOpus® eInvoice The solution integrates with SAP ERP and SAP S/4HANA and supports the creation of outgoing e-invoices in all international country formats. This allows all your invoice content to be created and sent between different international invoice issuers and recipients directly from your SAP system, and all invoice documents can be archived with comprehensive monitoring. Integration with the SAP modules SD, FI, MM, RE/FX, IS-H, IS-U, and SAP Service Billing are possible. Further integrations are available upon request.
Do you have further questions about our solution or would you like to gain more detailed information about the e-invoicing regulations in China?
We will be happy to personally assist you with any further questions you may have about our solution and the regulations.
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