Announcement of State Taxation Administration of The People’s Republic of China on Relevant Matters Concerning the Use of VAT Electronic Ordinary Invoice

State Taxation Administration of The People’s Republic of China Announcement No.41 of 2018

　　In order to ensure the smooth progress of the reform of the national tax and local tax collection and management system and ensure the orderly connection and smooth transition of the VAT electronic ordinary invoice before and after the reform, the relevant matters concerning the use of the VAT electronic ordinary invoice are hereby announced as follows:

　　1. After the listing of the new tax agency, the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning in State Taxation Administration of The People’s Republic of China [hereinafter referred to as "the tax bureaus of all provinces (autonomous regions and municipalities)"] will start to use the new invoice producer seal. The invoice producer seal on the format file of VAT electronic ordinary invoice (including toll road toll VAT electronic ordinary invoice, the same below) is correspondingly amended as the invoice producer seal newly activated by the tax bureaus of all provinces (autonomous regions and municipalities).

　　2. The newly-launched invoice producer seal is oval in shape, with a major axis of 3 cm, a minor axis of 2 cm and a side width of 0.1 cm. A thin line is engraved on the inner ring, with the words "National Unified Invoice Producer Seal" engraved on the upper ring, the words "State Taxation Administration of The People’s Republic of China" engraved in the middle, and the words "XX Provincial (autonomous region, city) Taxation Bureau" engraved on the lower ring, for example, "Jiangsu Provincial Taxation Bureau". The font is 7 points in italics, and the printing color is big red. See the attachment for the newly enabled invoice producer seal style.

　　3. Taxpayers should complete the upgrade of self-built electronic invoice service platform and third-party electronic invoice service platform before December 31, 2018. After upgrading the electronic invoice service platform, the format file of the generated VAT electronic ordinary invoice uses the invoice producer seal newly activated by the tax bureaus of various provinces (autonomous regions and municipalities). Before the electronic invoice service platform is upgraded, the format file of the generated VAT electronic ordinary invoice can continue to use the invoice producer seal of the original State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans.

　　Four, the provinces (autonomous regions and municipalities) tax bureau should use a variety of channels, and earnestly do a good job in the publicity and interpretation of the use of VAT electronic ordinary invoices. It is necessary to take multiple measures and make solid progress, timely and accurately inform taxpayers and third-party electronic invoice service platform operators of relevant policies and regulations, and urge them to complete the upgrade of electronic invoice service platform on time.

　　V. Announcement of State Taxation Administration of The People’s Republic of China on Issues Concerning the Implementation of VAT Electronic General Invoice Issued by VAT Electronic Invoice System (State Taxation Administration of The People’s Republic of China Announcement No.84 of 2015 and State Taxation Administration of The People’s Republic of China Announcement No.31 of 2018) The invoice producer seal in Appendix 1 of VAT electronic general invoice sample shall be adjusted according to the provisions of this announcement.

　　This announcement shall come into force as of the date of promulgation.

　　It is hereby announced.

State Administration of Taxation (SAT)

July 23, 2018