Update on China’s foreign digital services VAT

Type: Draft Legislation Chinese legislators released a draft VAT law in January. In addition to combining numerous existing rules, this law moves in the direction of requiring non-resident providers of […]

China: First review of the draft VAT Law

On the 27th of December 2022, the Chinese Government issued a new draft VAT Law. The draft law proposes upgrades to the existing VAT regulations, as well as an enhancement […]

Five key questions about e-Invoicing in China

Type: Legislation In 2020, the Chinese government launched the e-Fapiao system, which is an electronic invoice system. This is a five-year digitalization project that will see the use of electronic […]