Invoicea Juros-AI product

What a compliant invoice must show in China.

The fields, the party identifiers, the exact statutory wording for each tax treatment and the CNY rule — each cited to the statute or the tax authority, not a summary of one.

Tax figure in CNY Legal format PDF invoice Model Platform clearance

What the invoice must show

The content China's rules put on the face of the document, beyond the parties, line items and totals every invoice carries.

Document title
发票 Invoice
Tax shown in
CNY

How each party is identified

The registration numbers and their formats the China rules expect on the invoice.

Seller
统一社会信用代码 unified social credit code · 18 characters · always
Buyer
购买方统一社会信用代码 buyer unified social credit code · 18 characters · both parties in the market

The exact wording, by tax treatment

When no tax is charged, the invoice has to say why — in the words the law names. Each is linked to the statute or tax authority it was read from.

Reverse chargestatute ↗
境外单位提供应税服务,由购买方代扣代缴增值税 — 增值税暂行条例第18条VAT withheld by the purchaser — Art. 18
出口货物免税(零税率)— 增值税暂行条例第2条Export — zero rate / exempt, Art. 2
Zero-ratedstatute ↗
零税率 — 增值税暂行条例第2条Zero rate
免税 — 增值税暂行条例第15条Exempt — Art. 15
Out of scopestatute ↗
不属于中国增值税征税范围Outside the scope of Chinese VAT
Foreign seller (import)statute ↗
未含中国增值税 — 进口环节增值税由进口方向海关缴纳(增值税暂行条例第1条、第20条)VAT not charged — import VAT is paid by the importer to Customs (Arts. 1 and 20).
The client's step: The legal 发票 (fapiao) is issued by the STA e-invoice platform (20-digit number) — the client issues it there; this document is the commercial invoice.

数电发票票面: 发票名称、发票号码、开票日期、购买方信息、销售方信息、项目名称、规格型号、单位、数量、单价、金额、税率/征收率、税额、合计、价税合计、备注、开票人。

The format, and who sends it

China runs a clearance / registration platform, so issuing the legal document is a step the seller's own system takes.

Legal format(s)
PDF invoice · (roadmap: e-fapiao (issued by STA))
Transmission
A clearance platform or accredited channel — the seller's own step (see above)

Don't just look these rules up. Generate them.

Invoice by Juros-AI assembles the China invoice to the rules on this page on your own machine; issuing the legally valid document through the national platform stays your step — and it never has to leave the building to do it. Invoice by Juros-AI reads any invoice into clean data and is adding compliant invoice creation — the same rules on this page, built into the engine, run entirely on your own hardware. No cloud, nothing uploaded, no figure invented.

Talk to us about China invoicing → or see the product — free to evaluate, no account

Every generated invoice is validated on your machine against the official artefacts — the OASIS UBL/CII schemas, the CEN EN 16931 schematron, Peppol BIS 3.0, KoSIT XRechnung, FatturaPA, KSeF FA(3) and the Peppol PINT packages. This page is a reference for build scoping; it is not legal or tax advice.

Invoice rules for other markets