The State Taxation Administration (STA) issued the Announcement on Promoting the Use of Fully Digitalized Electronic Invoices (the "Announcement") on November 12th, 2024, effective from December 1, 2024.
According to the Announcement, digitalized electronic invoice is a new type of invoice characterized by the comprehensive digitalization of invoice elements, nationwide unified numbering, intelligent allocation of invoicing limits, and automatic circulation of information between taxpayers and taxation authorities through digital tax accounts or by other means, with the same legal validity as paper invoice. The Announcement specifies that these invoices are single-copy and exist in digital form. Their categories include electronic invoice (VAT special invoice), electronic invoice (general invoice), electronic invoice (electronic air passenger itinerary), electronic invoice (railway electronic ticket), electronic invoice (uniform invoice for motor vehicle sale), and electronic invoice (uniform invoice for used car sale), among others. The Announcement further clarifies that taxation authorities shall establish a nationwide unified electronic invoice service platform, offering free invoicing and usage services for digitalized electronic invoices.
Announcement:
https://fgk.chinatax.gov.cn/zcfgk/c100012/c5236067/content.html