The Shanghai Municipal Tax Service released on May 20, 2022 its No. 1 Announcement in 2022, deciding to conduct the pilot program for fully-digitalized electronic invoices in Shanghai.
It is clarified that, starting from May 23, 2022, the pilot program for fully-digitalized electronic invoices (E-invoices) will be conducted in selected taxpayers in Shanghai, and the taxpayers should be those using the e-invoice service platform, with the specific scope determined by the Shanghai Municipal Tax Service. The pilot taxpayers are divided into the taxpayers who issue invoices via the e-invoice service platform and the taxpayers who use digital tax accounts via the e-invoice service platform. They may apply to the related provisions of the Announcement based on their specific invoicing requirements and use of the digital tax accounts, and the scope of the drawees to which the invoices are issued via the e-invoice service platform should be the taxpayers within the jurisdiction of the Shanghai Municipal Tax Service.