Following the recent developments in China regarding the Pilot Program for e-Invoicing, whereby the program has been expanded to new provinces and cities in November 2023, the last province of Tibet has now been added to the Pilot Program for issuing fully digitalized electronic invoices (e-fapiao) among selected taxpayers.
Therefore, from December 1, 2023, the Pilot Program has expanded nationwide, and all regions in China, allow pilot taxpayers to issue fully digitalized e-fapiao through the electronic invoice service platform.
This means that the selected taxpayers, or depending on the province, newly registered ones, after receiving direct notification from the tax authorities, will be obliged to issue e-invoices (e-fapiao).