Announcement of State Taxation Administration of The People’s Republic of China on Issues Concerning the Issuance of VAT Invoices

State Taxation Administration of The People’s Republic of China Announcement No.16 of 2017

　　In order to further strengthen the management of value-added tax invoices, ensure the smooth implementation of the pilot project of changing business tax into value-added tax, protect the legitimate rights and interests of taxpayers, and create a healthy and fair tax environment, the relevant issues concerning the issuance of value-added tax invoices are hereby announced as follows:

　　1. Since July 1, 2017, if the buyer is an enterprise, the taxpayer identification number or unified social credit code shall be provided to the seller when requesting the general VAT invoice; When the seller issues an ordinary VAT invoice for it, it shall fill in the taxpayer identification number or unified social credit code of the buyer in the column of "taxpayer identification number of the buyer". Invoices that do not meet the requirements shall not be used as tax vouchers.

　　The enterprises mentioned in this announcement include companies, unincorporated enterprises as legal persons, enterprise branches, sole proprietorship enterprises, partnerships and other enterprises.

　　2. When the seller issues a VAT invoice, the contents of the invoice shall be truthfully issued according to the actual sales situation, and the contents inconsistent with the actual transaction shall not be filled in according to the requirements of the buyer. When the seller issues an invoice, it will interface with the background of the VAT invoice tax control system through the sales platform system, and import relevant information for invoicing. The content of invoicing data imported by the system should be consistent with the actual transaction. If it is not consistent, the sales platform system should be revised and improved in time.

　　It is hereby announced.

State Administration of Taxation (SAT)

May 19, 2017