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VAT Invoices Invalid Without Taxpayer Identification Number

Any enterprise requesting a VAT invoice for a particular purchase is now obliged to provide the vendor with its taxpayer identification number / unified social credit code. The vendor must then record the relevant taxpayer identification number / unified social credit code in the Buyer’s Taxpayer Identification Number field when issuing the invoice.

As of 1 July this year, any invoices that do not comply with these requirements will not be accepted as documentary evidence of tax payment, according to an announcement by The State Administration of Taxation (SAT).

For further details (in Chinese), please refer to the following website:

Announcement of the SAT on Issues Concerning the Issuance of VAT Invoices (SAT Announcement No. 16 [2017])

http://www.chinatax.gov.cn/n810341/n810755/c2644618/content.html

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