# China Fapiao Types Reference Table > Source: https://netray.co/tools/china-fapiao-types-reference-table > Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems. > Section: Free Tools ## Short answer A searchable list of fapiao types used in China with input VAT treatment and ERP handling notes for accounts payable and sales teams. ## Category regional ## Region China ## Audience - Finance controller - ERP consultant - Accounts payable ## Tool **Kind:** worksheet **Mode:** reference **Columns:** #### Fapiao type **Key:** type **Type:** text #### Used for **Key:** used_for **Type:** text #### Input VAT credit **Key:** input_vat **Type:** text #### ERP handling **Key:** erp_note **Type:** text **Rows:** **Type:** Special VAT fapiao (zengzhishui zhuanyong fapiao) **Used for:** B2B sales between general taxpayers **Input vat:** Yes, basis for input credit **Erp note:** Capture buyer tax ID, tax amount and fapiao code and number for AP matching **Type:** Ordinary VAT fapiao (putong fapiao) **Used for:** Sales to individuals and buyers not claiming credit **Input vat:** Generally no **Erp note:** Post the VAT inclusive amount to expense or asset, no input VAT line **Type:** Digitalized electronic fapiao (fully digitalized e-fapiao) **Used for:** Issued through the electronic tax platform without a physical tax control device **Input vat:** Yes when it is the special type **Erp note:** Plan API or file intake, check which fields the platform returns **Type:** Electronic ordinary fapiao **Used for:** Online and retail sales, delivered as PDF or OFD file **Input vat:** Generally no **Erp note:** Store the file and the fapiao number, prevent duplicate posting **Type:** Electronic special VAT fapiao **Used for:** B2B electronic version of the special fapiao **Input vat:** Yes **Erp note:** Verify authenticity on the tax platform before posting input VAT **Type:** Motor vehicle sales unified fapiao **Used for:** New vehicle purchases **Input vat:** Depends on use and taxpayer status **Erp note:** Capitalise the vehicle, record VIN in the asset record **Type:** Used vehicle sales unified fapiao **Used for:** Used vehicle transactions **Input vat:** Generally limited **Erp note:** Treat tax separately from new vehicle logic **Type:** Toll road electronic fapiao **Used for:** Highway toll charges **Input vat:** Yes under current rules for eligible tolls **Erp note:** Group by vehicle for expense reports **Type:** Railway e-ticket and air itinerary **Used for:** Employee travel **Input vat:** Calculated credit allowed for qualifying travel **Erp note:** Needs employee name and ID on the ticket to qualify **Type:** Red-letter fapiao (hongzi fapiao) **Used for:** Reversal or credit note for a returned or cancelled sale **Input vat:** Reverses the original credit **Erp note:** Tie to original fapiao number, post negative sales and VAT **Type:** Blue-letter fapiao **Used for:** Standard positive invoice **Input vat:** As per the underlying type **Erp note:** Default positive posting **Type:** Fapiao for exports **Used for:** Domestic purchase invoices for export refund evidence **Input vat:** Refund supporting evidence **Erp note:** Link purchase fapiao to customs declaration for export refund filings **Notes:** Fapiao rules change as the electronic tax platform expands. Treat this table as an orientation list and confirm current requirements with the local tax bureau. ## Content **Intro:** In China the fapiao, not the commercial invoice, is the legal evidence of a taxable sale and the document that supports input VAT. Foreign finance teams often get tripped up by the different types. This table lists them with credit treatment and ERP notes. **Sections:** #### How to use the table **Body:** Filter by a keyword such as electronic, red or vehicle to find a type. The input VAT column tells accounts payable whether a tax credit normally follows, and the ERP handling column describes what the system needs to capture. Use the export to build an internal AP policy sheet that tells clerks which fapiao types they can post with input VAT and which go to expense gross. #### Special versus ordinary and why it matters **Body:** The special VAT fapiao supports input credit for general taxpayers, so it must be verified and matched to the purchase order, goods receipt and payment. The ordinary fapiao proves expense but normally does not carry a deductible tax amount. In an ERP this becomes two posting paths: one that splits net and input VAT, and one that books the whole amount to the expense or inventory account. #### Electronic and digitalized fapiao **Body:** China has moved from paper tax-control devices to electronic fapiao, and onward to fully digitalized fapiao delivered through the tax platform. For ERP teams the practical change is intake: files arrive as PDF or OFD, and the key identifiers must be extracted without re-keying. Store the fapiao number and file against the AP document and block duplicates, since a single electronic file can be forwarded to several people. #### Common mistakes **Body:** Frequent errors include posting input VAT on an ordinary fapiao, missing the red-letter reversal when goods are returned, and failing to check the buyer name and tax ID on the fapiao before payment. A fapiao with the wrong buyer details can be refused as evidence at audit, even if the payment was real. Build the check into the AP workflow rather than leaving it to month end. **Cta:** If you want fapiao matching built into the AP flow of your ERP, Netray can map the fields and prototype the checks against your own documents. **Faq:** #### What is a fapiao in China? **Answer:** A fapiao is the official tax invoice issued under the supervision of the tax authority. It is the legal proof of a taxable transaction and for general taxpayers the basis of the input VAT claim. A normal commercial invoice does not replace it for tax purposes. #### Can I claim input VAT on an ordinary fapiao? **Answer:** Generally no. Input VAT credit is tied to the special VAT fapiao, and to a small set of other documents such as qualifying toll and travel documents. Post the ordinary fapiao gross to expense unless the rules for the specific document type allow a credit. #### What is a red-letter fapiao? **Answer:** A red-letter fapiao reverses a previously issued blue-letter fapiao, usually because of a return, price change or cancellation. It is obtained through an information form process and reverses both the sales amount and the output tax. #### Does an ERP need to store the fapiao file? **Answer:** Yes, retain the file and its identifiers against the document. Tax and audit reviews can ask for the original electronic file years later, and storing it also helps prevent duplicate posting of the same fapiao. ## Search terms china fapiao types, special vat fapiao vs ordinary fapiao, china e-fapiao, digitalized electronic fapiao, red letter fapiao, china fapiao input vat credit, fapiao accounts payable erp, china invoice types --- Talk to an engineer: https://netray.co/contact?intent=erp_ai | Machine catalog: https://netray.co/agent/catalog.json