The State Taxation Administration issued an announcement on December 20, 2020, saying that it has decided to use electronic invoices for value-added tax to be paid by newly-registered taxpayers across the entire country, based on the successful application of electronic invoices in three cities - Ningbo, Shijiazhuang and Hangzhou.
According to the announcement, from December 21, 2020, new taxpayers in Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo and Shenzhen can issue electronic invoices for value-added tax, and invoice recipients can be entities nationwide. Starting from January 21, 2021, new taxpayers in other places of China can also issue electronic invoices for value-added tax, and invoice recipients can be entities nationwide.