China
Last news published on: | News: 0
Last document published on: | Documents: 0
Highlight
China operates an online fiscalization system based on electronic invoicing (e-fapiao), with real-time communication and invoice validation by the State Taxation Administration (STA). The system supports B2B and B2C transactions through the national e-invoicing platform, including the Leqi platform. Unlike traditional fiscalization systems, China does not require certified POS hardware or software. Retailers must be able to issue official fapiao upon customer request, while mandatory transaction-triggered invoicing applies to fuel sales. China is gradually expanding automated invoicing pilots across other retail sectors. The official currency is the Chinese Yuan (CNY).
China
China operates an online fiscalization system based on electronic invoicing (e-fapiao), with real-time communication and invoice validation by the State Taxation Administration (STA). The system covers B2B and B2C transactions through the national e-invoicing platform, including the Leqi platform. Unlike traditional fiscalization systems, China does not require certified POS hardware or software. While retailers generally issue e-fapiao upon customer request, mandatory automated invoicing applies to fuel sales, with pilot programs expanding into other retail sectors. The public authority responsible for fiscalization is the State Taxation Administration (STA).
Type of fiscalization: Online
Fiscalization in China is an online, e-invoicing-based system managed by the State Taxation Administration (STA). It operates through the national e-fapiao platform, including the Leqi platform, supporting B2B, B2C, and B2G transactions with real-time invoice validation.The system generates structured electronic invoices (e-fapiao), which are submitted to the tax authority for validation and authorization. Once approved, invoices can be delivered electronically to customers through digital platforms, QR codes, or other electronic channels.For standard retail transactions, retailers issue regular non-fiscal POS receipts, while official e-fapiao invoices must be provided upon customer request. Mandatory automated invoicing applies to fuel sales, with pilot programs expanding into other retail sectors.China does not require certified POS hardware, fiscal printers, or certified POS software. However, retailers must have systems capable of issuing compliant e-fapiao invoices and communicating with the tax authority through the applicable e-invoicing platform.