Announcement of the Shanghai Municipal Tax Service of the State Taxation Administration on Further Carrying out the Pilot of Fully Digitalized Electronic Invoices
Announcement of the Shanghai Municipal Tax Service of the State Taxation Administration on Further Carrying out the Pilot of Fully Digitalized Electronic Invoices
Announcement of the Shanghai Municipal Tax Service of the State Taxation Administration on Further Carrying out the Pilot of Fully Digitalized Electronic Invoices
Announcement of the Shanghai Municipal Tax Service of the State Taxation Administration [2022] No. 1
May 19, 2022
In order to implement the requirements set forth in the Opinions on Further Deepening the Tax Administration Reform issued by the General Office of the CPC Central Committee and the General Office of the State Council, and to improve taxpayers' experience in the use of fully digitalized electronic invoices (hereinafter referred to as "fully digitalized e-invoices") based on the earlier stage of the pilot of fully digitalized e-invoices, the Tax Service is to upgrade the e- invoice service platform. With the approval of the State Taxation Administration (“SAT”), it is decided that the pilot of fully digitalized e-invoices will be further implemented. The related matters are hereby announced as follows:
1. Starting from May 23, 2022, the pilot of fully digitalized e-invoices shall be further implemented among certain taxpayers in Shanghai, and taxpayers who are users of the e-invoice service platform shall be the taxpayers covered by the pilot (the “pilot taxpayers”) subject to the specific scope as determined by the Shanghai Municipal Tax Service of the SAT (the “Shanghai Municipal Tax Service”). The pilot taxpayers are divided into taxpayers who issue invoices through the e-invoice service platform and taxpayers who use a digital tax account through the e-invoice service platform, to which the corresponding provisions of this Announcement shall apply depending on their invoicing situation or use of the digital tax account.
The scope of recipients of invoices issued through the e-invoice service platform shall be taxpayers falling under the jurisdiction of the Shanghai Municipal Tax Service.
According to relevant regulations, taxpayers who do not use the Internet to handle tax affairs or do not have Internet access conditions will not be included in the scope of the pilot for the time being.
The e-invoice service platform is available at the following address: https://etax.shanghai.chinatax.gov.cn.
2. The legal force and basic purpose of fully digitalized e-invoices shall be the same as those of the existing paper invoices. Among the fully digitalized e-invoices, those carrying the words "Special VAT Invoice" shall have the same legal force and basic purpose as those of the existing special VAT invoices; and those carrying the words "General Invoice" shall have the same legal force and basic purpose as those of the existing general invoices.
3. Shanghai’s fully digitalized e-invoices shall be manufactured under the supervision of the Shanghai Municipal Tax Service. A fully digitalized e-invoice consists of one single form and contains the following basic information: a dynamic QR code, an invoice number, invoice date, buyer information, seller information, item name, specification and model, unit of measurement, quantity, unit price, monetary amount, tax rate/levy rate, tax amount, total amount, total price with tax included (in both number and words), remarks, and invoice issuer.
For pilot taxpayers who are engaged in specified industries or who incur tax for special goods or services or in specified application scenarios (including: rare earths, cigarettes, construction services, passenger transportation services, cargo transportation services, real estate sales, real estate operating lease services, procurement of agricultural products, procurement of photovoltaic products, vehicle and vessel tax collected by withholding agents, sales of self-produced agricultural products, items taxed on a deducted base, etc.), the e-invoice service platform provides the corresponding types of full digitalized e-invoices, and pilot taxpayers shall use fully digitalized e-invoices for these specified activities in accordance with the regulations relating to the issuance of invoices.
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Announcement of the Shanghai Municipal Tax Service of the State Taxation Administration [2022] No. 1
May 19, 2022
In order to implement the requirements set forth in the Opinions on Further Deepening the Tax Administration Reform issued by the General Office of the CPC Central Committee and the General Office of the State Council, and to improve taxpayers' experience in the use of fully digitalized electronic invoices (hereinafter referred to as "fully digitalized e-invoices") based on the earlier stage of the pilot of fully digitalized e-invoices, the Tax Service is to upgrade the e- invoice service platform. With the approval of the State Taxation Administration (“SAT”), it is decided that the pilot of fully digitalized e-invoices will be further implemented. The related matters are hereby announced as follows:
1. Starting from May 23, 2022, the pilot of fully digitalized e-invoices shall be further implemented among certain taxpayers in Shanghai, and taxpayers who are users of the e-invoice service platform shall be the taxpayers covered by the pilot (the “pilot taxpayers”) subject to the specific scope as determined by the Shanghai Municipal Tax Service of the SAT (the “Shanghai Municipal Tax Service”). The pilot taxpayers are divided into taxpayers who issue invoices through the e-invoice service platform and taxpayers who use a digital tax account through the e-invoice service platform, to which the corresponding provisions of this Announcement shall apply depending on their invoicing situation or use of the digital tax account.
The scope of recipients of invoices issued through the e-invoice service platform shall be taxpayers falling under the jurisdiction of the Shanghai Municipal Tax Service.
According to relevant regulations, taxpayers who do not use the Internet to handle tax affairs or do not have Internet access conditions will not be included in the scope of the pilot for the time being.
The e-invoice service platform is available at the following address: https://etax.shanghai.chinatax.gov.cn.
2. The legal force and basic purpose of fully digitalized e-invoices shall be the same as those of the existing paper invoices. Among the fully digitalized e-invoices, those carrying the words "Special VAT Invoice" shall have the same legal force and basic purpose as those of the existing special VAT invoices; and those carrying the words "General Invoice" shall have the same legal force and basic purpose as those of the existing general invoices.
3. Shanghai’s fully digitalized e-invoices shall be manufactured under the supervision of the Shanghai Municipal Tax Service. A fully digitalized e-invoice consists of one single form and contains the following basic information: a dynamic QR code, an invoice number, invoice date, buyer information, seller information, item name, specification and model, unit of measurement, quantity, unit price, monetary amount, tax rate/levy rate, tax amount, total amount, total price with tax included (in both number and words), remarks, and invoice issuer.
For pilot taxpayers who are engaged in specified industries or who incur tax for special goods or services or in specified application scenarios (including: rare earths, cigarettes, construction services, passenger transportation services, cargo transportation services, real estate sales, real estate operating lease services, procurement of agricultural products, procurement of photovoltaic products, vehicle and vessel tax collected by withholding agents, sales of self-produced agricultural products, items taxed on a deducted base, etc.), the e-invoice service platform provides the corresponding types of full digitalized e-invoices, and pilot taxpayers shall use fully digitalized e-invoices for these specified activities in accordance with the regulations relating to the issuance of invoices.
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