التعريف
A fapiao (发票) is not just a receipt — it is an official, pre-numbered, government-issued document, without which a Chinese buyer cannot claim input VAT credit or expense a purchase for corporate tax. Businesses don't print fapiao freely; they issue them through state-approved tax-control equipment or the government e-fapiao platform.
Two main types: 1. Special VAT Fapiao (zeng zhi shui zhuan yong fa piao): issued between general VAT taxpayers. Allows the buyer to claim input VAT. Contains buyer's full tax details including bank account. 2. General VAT Fapiao (zeng zhi shui pu tong fa piao): issued to small-scale taxpayers and consumers. Does not allow input VAT credit but is still required for corporate expense claims.
Smaller sub-types exist for specific industries: electronic fapiao, quota fapiao (fixed denomination, common in food stalls, taxis), flight and rail tickets functioning as fapiao.
Since 2022, China has been rolling out fully digital e-fapiao nationwide. The e-fapiao has the same legal weight as paper and is typically issued via WeChat scan or the tax portal. Foreign companies operating in China need local fapiao management — this is one of the biggest differences from Western invoicing.