Invoice Management Measures of the People's Republic of China (2023 Revision)

Invoice Management Measures of the People's Republic of China (2023 Revision)

(Approved by the State Council on December 12, 1993; promulgated by Order No. 6 of the Ministry of Finance on December 23, 1993; revised for the first time in accordance with the Decision of the State Council Concerning Amendment to the Invoice Management Measures of the People's Republic of China on December 20, 2010; revised for the second time in accordance with the Decision of the State Council to Amend Certain Administrative Regulations on March 2, 2019; and revised for the third time in accordance with the Decision of the State Council to Amend and Repeal Certain Administrative Regulations on July 20, 2023)

CHAPTER I GENERAL PROVISIONS

Article 1 In order to strengthen management of invoices and financial supervision, ensure the tax revenue for the State, and maintain the economic order, these measures are formulated in line with the Tax Collection Administration Law of the People's Republic of China.

Article 2 Entities and individuals making, collecting, issuing, acquiring and keeping invoices as well as those surrendering invoices for destruction (hereinafter referred to as “entities and individuals making or using invoices”) must abide by these Measures.

Article 3 In the Measures, invoices mean the certificates of receipt or payment prepared or received in purchase or sale of goods, providing or receiving services, or engaging in other business activities.

Tax invoices include paper tax invoices and electronic tax invoices. Electronic tax invoices have the same legal effect as paper tax invoices. The state actively popularizes the use of electronic tax invoices.

Article 4 Tax invoice administration shall adhere to the leadership and be under the strengthened leadership of the Communist Party of China to serve economic and social development.

The taxation department of the State Council shall take charge of the invoice administration nationwide in a unified manner. The tax authorities of provinces, autonomous regions, and municipalities directly under the Central Government shall effectively conduct the invoice administration within their respective administrative regions according to their functions.

Finance, auditing, market regulation, public security and other relevant departments shall, within the scope of their respective functions, support tax authorities in effectively conducting the invoice administration.

Article 5 The taxation department of the State Council develops the specific measures for the administration of the types, pages, contents, coding rules, data standards, and scope of use, among others, of tax invoices.

Article 6 Any institution and person may report on actions in violation of provisions of management on invoices. The taxation departments shall keep the names of the reports confidential and award them in accordance with the related cases.

CHAPTER II PRINTING OF INVOICES

Article 7 The power to print dedicated VAT invoices shall remain with entities designated by the competent department of taxation under the State Council, while the power to print other invoices shall remain with the entities designated by the tax authorities of the provinces, autonomous regions and municipalities directly under the Central Government pursuant to the relevant provisions of the competent department of taxation under the State Council. Unauthorized printing, counterfeiting or fabrication of invoices is forbidden.

Article 8 Entities printing invoices shall meet the following conditions:

1. Having an invoice printing business operation permit and a business license;

2. Having facilities and techniques necessary for the printing of invoices; and

3. Having sound financial rules and rigorous quality supervision, safety management and confidentiality rules.

Taxation authorities shall determine the enterprises printing tax invoices in accordance with the applicable provisions on government procurement.

Article 9 Special products designed to prevent the forgery of invoices as designated by the competent department of taxation under the State Council shall be used in the printing of invoices. Illegal making of such products is forbidden.

Article 10 Invoices shall be chromatographed with the national unified invoice supervision seal. The form of the national unified invoice supervision seal and the layout of the invoices shall be decided by the State Administration of Taxation. The invoice supervision seal shall be made by the provincial, autonomous regional and municipal taxation departments, the forgery of which is strictly forbidden.

Layout of the invoices shall be changed upon irregular terms.

Article 11 The entities that print invoices shall establish a special office for the printing and the storage of the invoices in accordance with the unified stipulation of the taxation departments.

The invoice supervision seals and products for resisting forgery of invoices shall be used and kept by specially assigned persons.

Article 12 The entities that print invoices shall print invoices in accordance with the format and amount determined by the taxation departments.

Article 13 Invoices shall be printed in Chinese. Invoices used in an area of a minority nationality may be added with a nationality language generally used in the area. When necessary, invoices can be printed with Chinese and a foreign language.

Article 14 Tax invoices used by entities and individuals in a province, autonomous region, or municipality directly under the Central Government, except dedicated value-added tax invoices, shall be printed in the province, autonomous region, or municipality directly under the Central Government. If it is necessary to print tax invoices in any other province, autonomous region, or municipality directly under the Central Government, the taxation authority of a province, autonomous region, or municipality directly under the Central Government shall, after consulting with and obtaining consent from the taxation authority of the province, autonomous region, or municipality directly under the Central Government where tax invoices are to be printed, determine the enterprises printing tax invoices.

Printing invoices outside China is forbidden.

CHAPTER III COLLECTION OF INVOICES

Article 15 An entity or individual that needs to use invoices shall undergo the invoice collection formalities with the appropriate taxation authority based on the formation registra......