China has further expanded the scope of the taxpayers issuing fully digitalized e-invoices (e-fapiao):
- From 1 March 2023 newly registered taxpayers in the Inner Mongolia Autonomous Region shall be included in the pilot scope of digital e-invoicing.
- From 22 March 2023, selected taxpayers in Henan and Jilin provinces can issue fully digitalized e-invoices
- From 30 March 2023, selected taxpayers can also issue fully digitalized e-invoices in Shenzen (Guangdong province) and Ningbo (Zhejiang province), the same applied to the selected taxpayers in Fujian and Yunnan provinces.
The pilot taxpayers, after they pass the real-name authentication, can issue invoices through the electronic invoice service platform without using special tax control equipment, and do not need to conduct invoice verification operations. Among them, there is no need to verify the type of invoice and collect the invoice.