The tax authorities from Shanghai, Guangdong and Inner Mongolia released on November 30, 2021 their respective announcements, saying a comprehensive pilot program of pursuing e-invoicing among selected taxpayers in Shanghai, Guangzhou, Foshan, Guangdong-Macao Intensive Cooperation Zone and Hohhot would be implemented from December 1, 2021.
Taxpayers and drawees selected for the pilot program are specified in the announcements, and taxpayers who do not use or have the Internet are temporarily excluded. E-invoices have the same legal effect and usage as existing paper invoices but have no sheets. They have 17 items of content including dynamic QR code and invoice number. Taxpayers covered in the pilot program would be free from the requirements for the use of special VAT control device, check and verification of invoice types, and application of e-invoices after undergoing real-name verification. They can make out an invoice via the e-invoicing service platform, which can also be used for bookkeeping.