---
title: "China — Fully Digitalized e-fapiao · Golden Tax IV"
description: "China e-invoicing: Fully digitalized e-fapiao universal under Golden Tax IV since 2024-2025; new VAT Law in force from 1 Jan 2026 codifies the regime."
canonical: "https://docs.get-flowie.com/compliance/cn"
source: "https://docs.get-flowie.com/compliance/cn.html"
---

# China — Fully Digitalized e-fapiao · Golden Tax IV

Compliance · 🇨🇳 China Live mandate

# China — Fully Digitalized e-fapiao · Golden Tax IV

Fully digital e-fapiao · Golden Tax IV nationwide · new VAT Law 2026 — regulator: [State Taxation Administration (STA)](<http://www.chinatax.gov.cn>). _Facts last refreshed: 2026-07-13._

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction **directly** where we hold national accreditation, **or via a vetted local partner** registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same `POST /v1/documents/send`. 

## TL;DR

  * China replaced paper and legacy e-fapiao with the **Fully Digitalized Electronic Fapiao** through 2021–2024 pilots, reaching nationwide rollout by 2024–2025.
  * Underpinning system: **Golden Tax Phase IV** — AI/big-data-driven tax monitoring connected to the People's Bank, SAMR, and other ministries.
  * From **1 January 2026** , supporting regulations for the new VAT Law take effect — codifying e-fapiao as the standard invoice format.
  * No QR-code clearance per se: every fapiao is issued _through_ the STA platform — there is no off-platform legal invoice.
  * Format: STA-mandated XML/JSON; tightly coupled to seller registration on the STA platform.



## Deadlines

Date| Who| What  
---|---|---  
**2021-12-01**|  Pilot — 5 provinces| Fully digital e-fapiao introduced.  
**2022-2024**|  Geographical rollout| Pilot extends across all provinces.  
**2024-12-01**|  All taxpayers (general + small-scale)| Permitted nationwide; paper and earlier electronic formats progressively phased out.  
**2026-01-01**|  All VAT-registered| New VAT Law supporting regulations in force; e-fapiao codified.  
  
## Background

China's tax administration has digitalised in waves. The legacy _VAT special invoice_ required dedicated tax-control hardware (UKey or USB token) and printed paper output. **Fully Digitalized e-fapiao** , piloted from December 2021 in Shanghai, Guangdong, and Inner Mongolia, replaces both. From December 2024 the STA permits every taxpayer — general and small-scale — to issue fully digital e-fapiao, and through 2025 paper and legacy electronic formats are progressively phased out.

Underneath sits **Golden Tax Phase IV** — the STA's AI/big-data infrastructure that cross-references invoice data with bank flows, business registry data (SAMR), customs data, and more, in near real time.

On 1 January 2026, supporting regulations for the new _People's Republic of China VAT Law_ take effect, codifying e-fapiao as the standard invoice. Practically, since every fapiao is issued _through_ the STA platform, there is no concept of an off-platform legal invoice — the platform itself is the issuance system, not just a clearing layer.

## Format profile

  * **STA-mandated XML or JSON** (depending on issuance channel — STA portal vs API).
  * Two flavours: _VAT special invoice_ (B2B with input-tax credit) and _VAT ordinary invoice_ (B2C and exempt).
  * Seller's **USCC** (Unified Social Credit Code, 18 characters) mandatory.
  * No more UKey/Tax UKey for fully digital path; signing handled server-side by the STA platform.



## Required fields

  * seller.usccstring (18 chars)required

Unified Social Credit Code.

  * buyer.usccstring (18 chars)required for B2B

Buyer USCC; required to issue a VAT special invoice.

  * invoice.fapiaoTypestringrequired

`VAT_SPECIAL` (B2B with credit) or `VAT_ORDINARY` (B2C / exempt).




## Public sector (B2G)

_Combined private + public flow — no dedicated B2G hub for this country._

## B2B reporting / clearance

**STA Golden Tax IV** — Issuance + immediate reporting; Golden Tax IV cross-references with Big Data sources in near-real-time.

Lifecycle status| Reported as  
---|---  
`issued`| Fapiao issued through the STA platform; immediately legally valid.  
`voided`| Voided within the platform's allowed window.  
`red`| Red-letter fapiao (offsetting / correction) issued.  
  
## Error codes

_Generic Peppol BIS schematron error codes apply (`BR-*`, `EN16931-*`); no country-specific overlays._

## Testing in sandbox

What you want to test| How  
---|---  
China happy path| Sender USCC `91110000XXXXXXXXXX`, recipient USCC in Flowie sandbox; fapiao number echoed back.  
  
## FAQ

### Is Peppol used in China?

No. China operates a fully national stack and is unlikely to adopt Peppol. Cross-border to/from China typically combines a fapiao for the China leg and a separate commercial invoice for the foreign leg.

## References

**Primary sources** (government / regulator / standards body):

  * [State Taxation Administration (English)](<http://www.chinatax.gov.cn/eng/>) — STA — operates Golden Tax IV.



**Industry analyses** (vendor trackers — useful for cross-referencing):

  * [EDICOM · China e-fapiao](<https://edicomgroup.com/blog/china-moves-to-implement-the-electronic-invoice>) — Industry analysis — fully digital e-fapiao.
  * [Sovos · China Golden Tax IV](<https://sovos.com/vat/tax-rules/e-invoicing-china/>) — Industry tracker.
  * [China Briefing · Golden Tax IV explainer](<https://www.china-briefing.com/news/chinas-golden-tax-system-phase-iv-an-explainer/>) — Industry analysis — AI/big-data tax monitoring.