全电发票 (e-fapiao)

Dematerialized tax invoice of mainland China, nationwide rollout.

Definition

The 全电发票 (quándiàn fāpiào) replaces the paper anti-counterfeit fapiao: the issuer generates it from the STA's free national platform, with a unified 20-digit national invoice number and the same legal validity as a paper fapiao. It comes in special (VAT-deductible) and general variants.

Origin

Rolled out nationwide by the State Taxation Administration (STA) effective 1 December 2024, following the pilot launched in 2021; integrated into the Golden Tax Phase IV system.

Example in context

20-digit unified national invoice number, e.g. 24420000000012345678 ; structured buyer/seller fields, VAT rate (13% / 9% / 6%), net amount and VAT shown separately.

Related terms

• Golden Tax Phase IV — the tax system hosting the e-fapiao platform.
• Special VAT fapiao — the deductible variant.