Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
Fapiao (发票) is China’s official invoicing system, serving as both a receipt and a tax record. Businesses must issue and collect Fapiao to comply with China’s VAT regulations. The system includes:
- Special VAT Fapiao
- General VAT Fapiao
- e-Fapiao
Fapiao is critical for different stakeholders:
- Individuals: used for proof of reimbursements, returns, and exchanges;
- Companies: essential for tax assessments and VAT credit claims (for Special VAT Fapiao);
- Government: a key tool for tax compliance and revenue tracking.
China is transitioning to a fully digital invoicing system under the Golden Tax System, aiming to improve tax reporting efficiency.
Since December 2024, all businesses must issue digital invoices. The Leqi Platform enables real-time issuance, validation, and tracking of e-Fapiao, ensuring compliance.
Rydoo supports the handling of e-Fapiao .ofd files.
Last changed 2026-01-26