State Taxation and Administration (STA).
e-Invoicing in China
Characteristics of the electronic invoice in China
China is in the process of reforming its current invoicing system. At the moment, e-Invoicing is only mandatory for new taxpayers in the B2C and B2B areas and voluntary for the rest. The new e-Invoicing system involves overhauling the current Golden Tax System - GTS, including VAT declarations using paper invoices.
Currently it is only mandatory for new taxpayers. Old taxpayers can join voluntarily.
Invoices must include the Unique code. Unique codes must be requested from STA.
Printed invoices must include QR code.