China Fapiao Verification Checklist (Free)

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15 critical items still open - these are the highest-risk gaps.

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Buyer identity on the fapiao

Purchaser name matches your registered legal entity exactly, not a trade name or group nameCRITICALPurchaser taxpayer ID (18-character unified social credit code) is present and correctCRITICALFor a special VAT fapiao on paper or PDF, purchaser address, phone, bank and account fields are filled where your tax bureau requires themThe entity on the fapiao is the same entity on the purchase order and contractCRITICALNo handwritten changes, stamps over the amount or overwritten fields

Type, number and date

Fapiao type is the one agreed in the contract (special VAT versus ordinary)CRITICALFapiao number (and invoice code where shown) is legible and recorded in the ERPCRITICALIssue date is inside the accounting period you expect and not future datedNumber has not been seen before in your payables records (duplicate check)CRITICALFor electronic fapiao, the original file (PDF or OFD/XML) is saved, not only a screenshotFapiao is not marked as void or as a red-letter (negative) fapiao unless you are expecting a credit

Amounts and tax

Amount excluding tax, tax rate and tax amount are all shown and add up to the totalCRITICALTax rate matches the goods or service (for example 13% for most goods, 9% or 6% where applicable)CRITICALTotal matches the three-way match: purchase order, goods receipt and supplier statementCRITICALCurrency is CNY, and any foreign-currency contract has a clear conversion noteFreight, tooling, samples and services are split on separate lines if they carry different tax ratesRebates, discounts or deductions appear as separate negative lines or a separate credit fapiao

Goods and seller details

Goods or service name is specific enough to match the PO (not just a vague category like 'materials')CRITICALUnit, quantity and unit price are shown where the contract needs themSeller name and taxpayer ID match the supplier master record in your ERPCRITICALSeller name matches the bank account you will pay (name of payee equals name on fapiao)CRITICALRemarks field carries the contract or PO number if your company policy requires it

Authenticity and verification

Fapiao checked on the official State Taxation Administration invoice verification service and the result savedCRITICALVerification result confirms number, date, amount and seller details match the document you holdCRITICALFapiao is not on an internal list of suppliers flagged as abnormal taxpayersSupplier is a general VAT taxpayer if you need to deduct input VAT

Posting and archiving

Input VAT is posted to the correct tax account with the fapiao number as referenceCRITICALFapiao is linked to the voucher or payables document in the ERPElectronic and paper originals are filed per your retention policy, normally at least ten years for accounting documentsFapiao is included in the monthly input VAT reconciliation against the tax platformAny rejected fapiao has a reissue request logged with supplier, date and reason

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.

Fapiao capture design review

Optional: a short expert review of how fapiao data is captured and checked in your ERP, with a duplicate-check design.

Optional. The tool and every export work without this. No spam.

How to use the checklist

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

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

Most failures are simple and repetitive. Teams catch them early when the check happens before payment, not at month-end close.

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

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.

Frequently Asked Questions

Can I fix a wrong fapiao myself?

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?

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?

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?

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.

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.

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