• For every sale of goods or services the buyer may demand an official invoice (fapiao); the seller may not refuse.
• Invoices are printed and administered under the tax authority; selling, lending or forging them is forbidden.
• 'False issuance' (虚开) of invoices without a real transaction is a serious violation, up to criminal liability.
• Two common fapiao types: ordinary, and the special VAT invoice that is deductible.
• Businesses must keep invoices in their records for the statutory period for audit.
• Using a fake invoice for a tax deduction risks fines, tax clawback and penalties.
🏢 Company setup
Invoice (Fapiao) Administration Measures · Yalla China
中华人民共和国发票管理办法 / Measures for the Administration of Invoices
Enacted: 1993-12-23 ✅ Effective: 2023-07-20
📝 Overview
Regulates issuing and receiving official invoices (fapiao 发票) in commercial dealings — the basis for proving expenses and tax in China — and criminalises fake invoices.
This is general information only, not legal advice. For your specific case, consult a licensed lawyer.
📜 The law text / key provisions
💬 Practical reading
💬 This is a general reading/opinion for orientation — not the official legal text nor legal advice.
Always ask for an official fapiao for business expenses; a plain receipt won't support a tax deduction, and a fake invoice is a crime.
📎 Official source
chinatax.gov.cn
🕒 Updated: 16 March 2026