State Taxation Administration amends the Implementation Rules for the Measures for the Administration of Invoices of the People's Republic of China

State Taxation Administration Order

No. 56

The Decision of the State Taxation Administration on Amending the Implementing Rules for the Measures for the Administration of Invoices of the People's Republic of China was deliberated and adopted at the 3rd executive meeting of the State Taxation Administration on December 29, 2023, and is hereby promulgated, effective March 1, 2024.

Director of the State Taxation Administration: Hu Jinglin

January 15, 2024

Decision of the State Taxation Administration on Amending the Implementation Rules of the Measures of the People's Republic of China for Invoice Administration

To ensure effective implementation after the promulgation of the "Measures of the People's Republic of China for Invoice Management" (hereinafter referred to as the "Measures"), the State Taxation Administration decided to make the following amendments to the "Implementation Rules of the Measures of the People's Republic of China for Invoice Management":

I. Add one article as Article 3:"Electronic invoices referred to in Article 3 of the Measures mean payment and receipt vouchers issued and received in the form of data messages in accordance with tax authority invoice management regulations during the purchase and sale of goods, provision or acceptance of services, and other business activities.

"Electronic invoices and paper invoices have the same legal effect, and no unit or individual may refuse to accept them."

II. Add one article as Article 4:"Tax authorities shall build an electronic invoice service platform to provide invoice-using units and individuals with digital and other forms of electronic invoice issuance, delivery, verification, and other services."

III. Add one article as Article 5: "Tax authorities shall, in accordance with the provisions of laws and administrative regulations, establish and improve an invoice data security management system to ensure invoice data security.

"Units and individuals shall carry out invoice data processing activities in accordance with relevant provisions of the State Taxation Administration, bear the obligation to protect invoice data security in accordance with the law, shall not store invoice data beyond the prescribed quantity, and shall not use, illegally sell, or illegally provide invoice data to others in violation of provisions."

IV. Article 4 is changed to Article 7, and Paragraph 1 is amended to: "The basic contents of an invoice include: the invoice name, invoice code and number, copies and purpose, customer name, account-opening bank and account number, commodity name or business item, unit of measurement, quantity, unit price, amount in words and figures, tax rate (levy rate), tax amount, issuer, date of issuance, name (seal) of the issuing entity (individual), etc."

V. Article 5 is changed to Article 8 and amended to: "Invoice-using units may request in writing from tax authorities to use invoices printed with their own unit name, and tax authorities shall, in accordance with Article 15 of the Measures, confirm the type and quantity of invoices printed with that unit's name."

VI. Article 6 is changed to Article 9, amended to: "Tax authorities shall supervise and manage invoice printing enterprises in accordance with government procurement contracts and the management requirements for anti-counterfeiting invoice supplies."

VII. Article 10 is changed to Article 13, and paragraph 1 is amended to: "The tax authority that supervises the printing of invoices shall, as needed, issue an invoice printing notice, and the printing enterprise must print in accordance with the requirements."

Eight, Article 13 is changed to Article 16, and the first paragraph is amended to: "The special invoice seal referred to in Article 15 of the Measures means the seal bearing the name, unified social credit code or taxpayer identification number, and the words 'special invoice seal' affixed by units and individuals that receive invoices when issuing paper invoices."

IX. Article 15 is changed to Article 18, amended to read: "The acquisition methods referred to in Article 15 of the Measures mean methods such as batch supply, exchanging old for new, verifying old before issuing new, and quota determination.

"Tax authorities shall determine or adjust the types, quantities, quotas, and methods of invoice use by units and individuals based on their degree of tax risk, tax credit rating, and actual business conditions."

10. Delete Article 16, Article 18, Article 21, Article 22, Article 23, and Article 37.

11. Add one article as Article 25: "The amounts that may not be changed as stipulated in Article 19 of the Measures include the unit price and quantity involved in the amount calculation that may not be changed."

12. Article 27 is changed to Article 26 and amended to read: "After a paper invoice is issued, if circumstances such as sales returns, incorrect invoicing, or suspension of taxable services occur and the invoice needs to be voided, all copies of the original invoice shall be recovered and marked with the word 'Void' before the invoice is voided.

"After a paper invoice is issued, if there is a sales return, incorrect invoicing, suspension of taxable services, sales discount, etc., and a red-letter invoice needs to be issued, all copies of the original invoice shall be recovered and marked with 'red offset' before issuing the red-letter invoice. If all copies of the original invoice cannot be recovered, the red-letter invoice shall be issued after obtaining valid proof from the counterparty."

13. Add one article as Article 27:"After an electronic invoice is issued, if there is a sales return, incorrect invoicing, suspension of taxable services, sales discount, etc., a red-letter invoice shall be issued in accordance with regulations."

14. Article 28 is amended to read: "When issuing invoices, units and individuals shall fill in all items completely and the contents shall be true.

"Paper invoices shall be filled out in the order of invoice numbers, with clear handwriting, all copies printed at one time, completely consistent in content, and the invoice special seal shall be affixed on the invoice copy and deduction copy."

15. Add one article as Article 29: "The term 'inconsistent with the actual business situation' as referred to in Article 21 of the Measures means having any of the following acts:

"(1) Issuing or obtaining invoices without purchasing or selling goods, providing or accepting services, or engaging in other business activities;

"(2) Where goods are purchased or sold, services are provided or accepted, or other business activities are engaged in, but the purchaser, seller, goods name or business item, amount, etc. stated on the invoice issued or obtained do not match the actual situation."

16. Add one article as Article 31: "Units and individuals providing services such as invoice application and issuance to clients shall accept supervision by tax authorities, and the maximum amount of invoice data stored shall comply with the provisions of tax authorities."

17. Add one article as Article 32:"Those who develop electronic invoice information systems to provide others with tax-related services such as invoice data query, download, storage, and use shall comply with the tax authorities' data standards and management regulations, sign an agreement with the client, and shall not use invoice data beyond the authorized scope."

18. Add one article as Article 34: "Identity verification as referred to in Article 26 of the Measures means that when units and individuals apply for, issue, or have invoices issued on their behalf, their handlers shall handle tax matters under their real names."

19. Add one article as Article 36: "In invoice inspections, tax authorities may extract, retrieve, consult, and copy invoice data."

XX. Article 34 is changed to Article 39 and amended to read: "Where tax authorities impose penalties in accordance with the law for acts violating invoice administration regulations, the decision shall be made by a tax authority at or above the county level; where the fine is 2,000 yuan or less, the decision may be made by a tax office."

XXI. One article is added as Article 40: "The circumstances under Item 6 of Article 33 of the Measures, where other vouchers are used in place of invoices, include:

"(1) Failing to issue an invoice when one should be issued, and using other vouchers in place of invoices;

"(2) Failing to obtain an invoice when one should be obtained, and using vouchers other than invoices or self-made vouchers for tax deduction, export tax refund, pre-tax deduction, and financial reimbursement;

"(3) Obtaining invoices that do not comply with regulations for use in tax deduction, export tax refund, pre-tax deduction, and financial reimbursement.

"Where this constitutes tax evasion, fraudulent export tax refund, or false invoicing, the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection and the Measures shall apply."

XXII. Article 35 is changed to Article 41 and amended to read: "The public announcement referred to in Article 38 of the Measures means that the tax authority shall announce the circumstances of a taxpayer's invoice violations at tax service venues or through news media such as radio, television, newspapers, periodicals, and the internet. The content of the announcement includes: the taxpayer's name, unified social credit code or taxpayer identification number, business location, and the specific circumstances of the violation of invoice administration regulations."

XXIII. One article is added as Article 43: "Tax bureaus of cities under separate state planning shall, with reference to the duties of tax bureaus of provinces, autonomous regions, and municipalities directly under the Central Government as set out in the Measures, perform invoice administration work."

XXIV. The term "invoice" in Article 3, Article 7, Article 14, and Article 31 is changed to "paper invoice".

XXV. The title of Chapter III and the term "purchase" in Article 14 are changed to "use".

In addition, corresponding adjustments and modifications are made to the order of provisions and individual wording.

This decision takes effect from March 1, 2024.

The "Detailed Rules for the Implementation of the Measures of the People's Republic of China for the Administration of Invoices" shall be correspondingly amended according to this decision and re-promulgated.

Implementing Rules for the Measures of the People's Republic of China for the Administration of Invoices

(Promulgated by Order No. 25 of the State Taxation Administration on February 14, 2011
 First amendment according to the Decision of the State Taxation Administration on Amending the Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China on December 27, 2014
 Second amendment according to the Decision of the State Taxation Administration on Amending Some Tax Department Rules on June 15, 2018; third amendment according to the Decision of the State Taxation Administration on Announcing the Cancellation of a Batch of Tax Certification Matters and the Repeal and Amendment of Some Rules and Regulatory Documents on July 24, 2019; fourth amendment according to the Decision of the State Taxation Administration on Amending the Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China on January 15, 2024)

Chapter One General Provisions

Article 1　According to the provisions of the Measures for the Administration of Invoices of the People's Republic of China (hereinafter referred to as the Measures), these Detailed Rules are formulated.

Article 2　The uniform format of invoices nationwide shall be determined by the State Taxation Administration.

Invoices with a uniform format within the scope of a province, autonomous region, or municipality directly under the Central Government shall be determined by the tax bureau of the province, autonomous region, or municipality directly under the Central Government (hereinafter referred to as the provincial tax bureau).

Article 3　As referred to in Article 3 of the MeasuresElectronic invoiceIt refers to payment and receipt vouchers issued and received in the form of data messages in accordance with tax authority invoice management regulations in the purchase and sale of goods, provision or acceptance of services, and other business activities.

Electronic invoiceIt has the same legal effect as paper invoices, and no unit or individual may refuse to accept it.

Article 4　Tax authorities buildE-invoice Service Platform, providing services such as issuance, delivery, and verification of digital and other forms of electronic invoices for invoice-using units and individuals.

Article 5　Tax authorities shall, in accordance with laws and administrative regulations, establish and improve an invoice data security management system to safeguard invoice data security.

Entities and individuals shall conduct invoice data processing activities in accordance with relevant provisions of the State Taxation Administration, bear the obligation of invoice data security protection in accordance with the law, shall not store invoice data beyond the prescribed quantity, and shall not use in violation of regulations, illegally sell, or illegally provide invoice data to others.

Article 6　The basic copies of a paper invoice include the stub copy, invoice copy, and accounting copy. The stub copy is retained by the payee or issuer for reference; the invoice copy is used by the payer or invoice recipient as the original payment voucher; the accounting copy is used by the payee or issuer as the original accounting voucher.

Tax authorities at or above the provincial level may, based on paper invoice management conditions and taxpayers' business needs, add or remove copies other than the invoice copy and determine their purposes.

Article 7　The basic contents of an invoice include: invoice name, invoice code and number, copies and purpose, customer name, account-opening bank and account number, commodity name or business item, unit of measurement, quantity, unit price, amount in words and figures, tax rate (levy rate), tax amount, issuer, invoicing date, invoicing unit (individual) name (seal), etc.

Tax authorities at or above the provincial level may, based on economic activities and invoice management needs, determine the specific contents of invoices.

Article 8　Units that collect invoices may request in writing from tax authorities to use invoices printed with their own unit name. Tax authorities shall, in accordance with Article 15 of the Measures, confirm the type and quantity of invoices printed with the unit's name.

Chapter 2 Printing of invoices

Article 9　Tax authorities supervise and manage invoice printing enterprises in accordance with government procurement contracts and the management requirements for anti-counterfeiting invoice supplies.

Article 10　The national unified anti-counterfeiting measures for paper invoices are determined by the State Taxation Administration; provincial tax bureaus may add anti-counterfeiting measures for paper invoices in their regions as needed and file them with the State Taxation Administration.

Special anti-counterfeiting supplies for paper invoices shall be kept in dedicated warehouses in accordance with regulations and shall not be lost. Defective and waste products shall be centrally destroyed under the supervision of tax authorities.

Article 11　The national unified invoice supervisory seal is the legal mark for tax authorities to manage invoices; its shape, specifications, content, and ink color are stipulated by the State Taxation Administration.

Article 12　Nationwide invoice format changes are determined by the State Taxation Administration; invoice format changes within provinces, autonomous regions, and municipalities directly under the Central Government are determined by provincial tax bureaus.

When invoices are changed to a new version, an announcement shall be made.

Article 13　The tax authority supervising invoice production issues an invoice printing notice as needed, and printing enterprises must print according to the requirements.

The invoice printing notice shall state the name of the invoice printing enterprise, the name of the invoice-using unit, invoice name, invoice code, type, copies, specifications, printing color, printing quantity, starting and ending numbers, delivery time, location, and other contents.

Article 14  After printing is completed, finished products of invoice-printing enterprises shall be inspected according to regulations and kept in a dedicated warehouse, and must not be lost. Waste products shall be destroyed promptly.

Chapter 3 Acquisition of Invoices

Article 15　The handler's identity certificate referred to in Article 15 of the Measures means the handler's resident identity card, passport or other certificate capable of proving the handler's identity.

Article 16　The special invoice seal referred to in Article 15 of the Measures means the seal bearing the unit's or individual's name, unified social credit code or taxpayer identification number, and the words "special invoice seal," affixed when the unit or individual that collects invoices issues paper invoices.

The style of the invoice special seal is determined by the State Taxation Administration.

Article 17　Tax authorities shall retain the impressions of special invoice seals provided by units and individuals that obtain paper invoices for future reference.

Article 18　The collection method referred to in Article 15 of the Measures means methods such as batch supply, collection of new upon return of old, collection of new upon verification of old, and quota determination.

Tax authorities determine or adjust the types, quantities, quotas, and methods of obtaining invoices for units and individuals based on their tax risk level, tax credit rating, and actual business conditions.

Article 19　The invoice usage referred to in Article 15 of the Measures means the status of invoice collection, use and inventory as well as related invoicing data.

Article 20　The written proof referred to in Article 16 of the Measures means the relevant business contract, agreement or other materials recognized by the tax authority.

Article 21　Tax authorities shall sign agreements with entities entrusted to issue invoices on their behalf, specifying the types, targets, content, and related responsibilities of the invoice issuance.

Chapter 4 Issuance and Custody of Invoices

Article 22　The provision in Article 18 of the Measures that under special circumstances the payer issues an invoice to the payee refers to the following circumstances:

(1) When the purchasing unit and the withholding agent pay funds to individuals;

(II) Other circumstances deemed by the State Taxation Administration to require the payer to issue an invoice to the payee.

Article 23　For retail sales of small-amount goods or provision of sporadic services to individual consumers, whether invoice issuance can be exempted on a transaction-by-transaction basis shall be determined by the provincial tax bureau.

Article 24　Units and individuals that issue invoices must issue invoices when business operations occur and operating revenue is recognized. Invoices must not be issued under any circumstances when no business operation has occurred.

Article 25　The amounts that may not be changed as provided in Article 19 of the Measures include the unit price and quantity involved in the amount calculation that may not be changed.

Article 26　After issuing a paper invoice, if sales returns, invoicing errors, suspension of taxable services, or other circumstances occur and the invoice needs to be voided, all copies of the original invoice shall be recovered and marked with the words "void" before voiding the invoice.

After issuing a paper invoice, if sales returns, invoicing errors, suspension of taxable services, sales discounts, or other circumstances occur and a red-letter invoice needs to be issued, all copies of the original invoice shall be recovered and marked with the words "red-letter reversal" before issuing the red-letter invoice. If all copies of the original invoice cannot be recovered, the red-letter invoice shall be issued after obtaining valid proof from the other party.

Article 27　IssueElectronic invoiceAfterward, if situations such as sales returns, invoicing errors, suspension of taxable services, or sales discounts occur, red-letter invoices shall be issued in accordance with regulations.

Article 28　When issuing invoices, entities and individuals shall fill in complete items with truthful content.

Paper invoices shall be filled out in the order of invoice numbers, with clear handwriting, all copies printed at one time, completely consistent content, and the invoice special seal affixed on the invoice copy and the deduction copy.

Article 29　The term "inconsistent with the actual business situation" referred to in Article 21 of the Measures means any of the following acts:

(1) Issuing or obtaining invoices without purchasing or selling goods, providing or accepting services, or engaging in other business activities;

(II) There are purchases and sales of goods, provision or acceptance of services, or engagement in other business activities, but the buyer, seller, goods name or business item, amount, etc. stated on the invoice issued or obtained do not match the actual situation.

Article 30　Invoices shall be issued in Chinese. In ethnic autonomous areas, one locally commonly used ethnic script may also be used.

Article 31　Entities and individuals providing services such as invoice acquisition and issuance to clients shall accept supervision by tax authorities, and the maximum quantity of stored invoice data shall comply with the provisions of tax authorities.

Article 32　DevelopmentElectronic Invoice Information SystemThose providing tax-related services such as invoice data query, download, storage, and use for others shall comply with the tax authorities' data standards and management regulations, sign an agreement with the client, and shall not use invoice data beyond the authorized scope.

Article 33　The prescribed use area referred to in Article 25 of the Measures means the area prescribed by the State Taxation Administration and the provincial tax bureau.

Article 34　Identity verification referred to in Article 26 of the Measures means that when units and individuals collect, issue or issue invoices on behalf of others, their handlers shall handle tax matters under their real names.

Article 35　Units and individuals using paper invoices shall properly keep invoices. If an invoice is lost, a written report shall be made to the tax authority on the day the loss is discovered.

Chapter 5 Invoice Inspection

Article 36　During invoice inspections, tax authorities may extract, retrieve, review, and copy invoice data.

Article 37　The invoice exchange certificate referred to in Article 31 of the Measures is limited to use within the scope of the county (city). Where it is necessary to transfer invoices out of the county (city) for inspection, the tax authority of that county (city) shall be requested to obtain the invoices.

Article 38　Invoice-using units and individuals have the right to apply to the tax authority to authenticate the authenticity of invoices. The tax authority receiving the application shall accept it and be responsible for authenticating the authenticity of the invoice; if authentication is difficult, it may request the tax authority that supervised the invoice's production to assist with authentication.

Invoices seized at forgery or alteration sites, as well as at buying, selling, or storage locations, shall be authenticated by the local tax authorities.

Chapter 6 Penalty Provisions

Article 39　Where tax authorities impose penalties for violations of invoice management regulations in accordance with the law, the decision shall be made by tax authorities at or above the county level; fines of 2,000 yuan or less may be decided by a tax office.

Article 40　Article 33, Item 6 of the Measures provides that using other vouchers in place of invoices includes:

(1) Failing to issue an invoice when one should be issued, and using other vouchers in place of invoices;

(II) Failing to obtain an invoice when one should be obtained, and using other vouchers besides invoices or self-made vouchers for tax deduction, export tax refund, pre-tax deduction, and financial reimbursement;

(3) Obtaining invoices that do not comply with regulations for tax deduction, export tax refund, pre-tax deduction, and financial reimbursement.

If tax evasion, fraudulent export tax refund, or false invoicing is constituted, it shall be handled in accordance with the relevant provisions of the "Tax Administration Law of the People's Republic of China" and the "Measures."

Article 41　The announcement referred to in Article 38 of the Measures means that the tax authority shall announce the taxpayer's invoice violations at tax handling premises or through radio, television, newspapers, periodicals, the internet and other news media. The announcement contents include: the taxpayer's name, unified social credit code or taxpayer identification number, business location, and the specific circumstances of the violation of invoice administration regulations.

Article 42　For those who violate invoice management regulations and the circumstances are serious enough to constitute a crime, the tax authorities shall transfer the case to judicial authorities for handling in accordance with the law.

Chapter 7 Supplementary Provisions

Article 43　Tax bureaus of cities under separate state planning shall, with reference to the duties of tax bureaus of provinces, autonomous regions, and municipalities directly under the Central Government in the Measures, perform invoice management work.

Article 44　These Implementation Rules take effect from February 1, 2011.

Source: State Taxation Administration

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