# China Fapiao Receiving and Verification Checklist > Source: https://netray.co/tools/china-fapiao-receiving-verification-checklist > Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems. > Section: Free Tools ## Short answer A line-by-line check for every VAT fapiao received from a Chinese supplier, so input VAT is claimable and the ERP posting matches the document. ## Category regional ## Region China ## Industry Manufacturing ## Audience - Accounts payable - Controller - Buyer - China plant finance ## Tool **Kind:** checklist **Scoring Note:** Every critical item must be ticked before the fapiao is posted for payment or included in an input VAT claim. Items you cannot confirm should go back to the supplier for a reissue, not be fixed by hand. **Groups:** #### Buyer identity on the fapiao **Items:** **Text:** Purchaser name matches your registered legal entity exactly, not a trade name or group name **Critical:** true **Text:** Purchaser taxpayer ID (18-character unified social credit code) is present and correct **Critical:** true For a special VAT fapiao on paper or PDF, purchaser address, phone, bank and account fields are filled where your tax bureau requires them **Text:** The entity on the fapiao is the same entity on the purchase order and contract **Critical:** true No handwritten changes, stamps over the amount or overwritten fields #### Type, number and date **Items:** **Text:** Fapiao type is the one agreed in the contract (special VAT versus ordinary) **Critical:** true **Text:** Fapiao number (and invoice code where shown) is legible and recorded in the ERP **Critical:** true Issue date is inside the accounting period you expect and not future dated **Text:** Number has not been seen before in your payables records (duplicate check) **Critical:** true For electronic fapiao, the original file (PDF or OFD/XML) is saved, not only a screenshot Fapiao is not marked as void or as a red-letter (negative) fapiao unless you are expecting a credit #### Amounts and tax **Items:** **Text:** Amount excluding tax, tax rate and tax amount are all shown and add up to the total **Critical:** true **Text:** Tax rate matches the goods or service (for example 13% for most goods, 9% or 6% where applicable) **Critical:** true **Text:** Total matches the three-way match: purchase order, goods receipt and supplier statement **Critical:** true Currency is CNY, and any foreign-currency contract has a clear conversion note Freight, tooling, samples and services are split on separate lines if they carry different tax rates Rebates, discounts or deductions appear as separate negative lines or a separate credit fapiao #### Goods and seller details **Items:** **Text:** Goods or service name is specific enough to match the PO (not just a vague category like 'materials') **Critical:** true Unit, quantity and unit price are shown where the contract needs them **Text:** Seller name and taxpayer ID match the supplier master record in your ERP **Critical:** true **Text:** Seller name matches the bank account you will pay (name of payee equals name on fapiao) **Critical:** true Remarks field carries the contract or PO number if your company policy requires it #### Authenticity and verification **Items:** **Text:** Fapiao checked on the official State Taxation Administration invoice verification service and the result saved **Critical:** true **Text:** Verification result confirms number, date, amount and seller details match the document you hold **Critical:** true Fapiao is not on an internal list of suppliers flagged as abnormal taxpayers Supplier is a general VAT taxpayer if you need to deduct input VAT #### Posting and archiving **Items:** **Text:** Input VAT is posted to the correct tax account with the fapiao number as reference **Critical:** true Fapiao is linked to the voucher or payables document in the ERP Electronic and paper originals are filed per your retention policy, normally at least ten years for accounting documents Fapiao is included in the monthly input VAT reconciliation against the tax platform Any rejected fapiao has a reissue request logged with supplier, date and reason ## Content **Intro:** A fapiao is both an invoice and a tax document in China, so a wrong one can mean an unclaimable input VAT credit even when the goods were delivered and paid for. This checklist gives accounts payable and plant finance a repeatable review for every fapiao received. **Sections:** #### How to use the checklist **Body:** Work through the six groups for each fapiao before it is posted or released for payment. Tick items you have confirmed against the document, the PO and the supplier master. The critical items are the ones that most often cause rejection by the tax bureau or a failed input VAT claim. Anything unticked in a critical row means the fapiao goes back to the supplier. Export the completed list to PDF or Excel and attach it to the voucher so the review is auditable. #### What the tax logic behind it is **Body:** China taxes by the fapiao system: output VAT is declared from the invoices you issue and input VAT is generally deductible only against valid special VAT invoices from general taxpayers. The buyer details, the tax rate and the seller identity therefore carry legal weight. Mismatched names, a wrong taxpayer ID or an incorrect rate cannot be corrected by the buyer. They need a red-letter reversal and a new fapiao from the seller. Rules on formats and verification change as electronic fully digitalized fapiao spread, so confirm the current procedure with your tax advisor. #### Common mistakes **Body:** Most failures are simple and repetitive. Teams catch them early when the check happens before payment, not at month-end close. **Bullets:** - Paying first and asking for the fapiao later, which removes your leverage to get a correct one - Accepting a fapiao issued to a group entity or a former company name - Paying a different company than the one named as seller on the fapiao - Missing duplicates because the number was keyed with a typo in the ERP - Mixing 13% goods and 6% services on one line instead of splitting them #### Connecting it to your ERP **Body:** In SAP, Oracle, Kingdee, Yonyou or an Infor system, store the fapiao number, date, tax amount and seller ID as fields on the supplier invoice, and block payment when the fapiao reference is empty. A duplicate check on seller plus number catches repeats. Reconcile the posted input VAT against the tax platform each month. If your ERP cannot store these fields natively, add a user-defined field rather than keeping the reference in a spreadsheet. **Cta:** If your payables team keys fapiao data by hand into SAP, Oracle or Infor, Netray can help you design a validated capture and duplicate check that stays inside your own environment. **Faq:** #### Can I fix a wrong fapiao myself? **Answer:** No. Altering a fapiao is not permitted. If buyer details, amount or tax rate are wrong, the seller must issue a red-letter (negative) fapiao to cancel the original and then issue a correct one. Ask your tax advisor how the process works for your situation. #### Do I need a special VAT fapiao for every purchase? **Answer:** Only if you want to deduct the input VAT. A general VAT taxpayer buying materials normally needs a special VAT fapiao. An ordinary fapiao is often enough for expenses where no input VAT deduction is taken. Agree the type in the contract. #### How do I verify that a fapiao is genuine? **Answer:** Use the official State Taxation Administration invoice verification service and enter the fapiao details as printed. The result should match the number, date, amount and seller on your document. Save the result with the voucher. Procedures for electronic fapiao can differ, so follow current tax bureau guidance. #### How long must fapiao be kept? **Answer:** Accounting vouchers and related documents are generally kept for a long period, commonly cited as at least ten years under Chinese accounting archive rules. Confirm retention periods with your finance team and advisor, and store electronic originals in their original file format. ## Search terms fapiao checklist, china fapiao verification, how to check a fapiao, china vat invoice checklist, special vat fapiao requirements, fapiao accounts payable checklist, china input vat deduction invoice check, fapiao review before payment --- Talk to an engineer: https://netray.co/contact?intent=erp_ai | Machine catalog: https://netray.co/agent/catalog.json