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China Fapiao Types Reference Table

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.

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Fapiao type	Used for	Input VAT credit	ERP handling
Special VAT fapiao (zengzhishui zhuanyong fapiao)	B2B sales between general taxpayers	Yes, basis for input credit	Capture buyer tax ID, tax amount and fapiao code and number for AP matching
Ordinary VAT fapiao (putong fapiao)	Sales to individuals and buyers not claiming credit	Generally no	Post the VAT inclusive amount to expense or asset, no input VAT line
Digitalized electronic fapiao (fully digitalized e-fapiao)	Issued through the electronic tax platform without a physical tax control device	Yes when it is the special type	Plan API or file intake, check which fields the platform returns
Electronic ordinary fapiao	Online and retail sales, delivered as PDF or OFD file	Generally no	Store the file and the fapiao number, prevent duplicate posting
Electronic special VAT fapiao	B2B electronic version of the special fapiao	Yes	Verify authenticity on the tax platform before posting input VAT
Motor vehicle sales unified fapiao	New vehicle purchases	Depends on use and taxpayer status	Capitalise the vehicle, record VIN in the asset record
Used vehicle sales unified fapiao	Used vehicle transactions	Generally limited	Treat tax separately from new vehicle logic
Toll road electronic fapiao	Highway toll charges	Yes under current rules for eligible tolls	Group by vehicle for expense reports
Railway e-ticket and air itinerary	Employee travel	Calculated credit allowed for qualifying travel	Needs employee name and ID on the ticket to qualify
Red-letter fapiao (hongzi fapiao)	Reversal or credit note for a returned or cancelled sale	Reverses the original credit	Tie to original fapiao number, post negative sales and VAT
Blue-letter fapiao	Standard positive invoice	As per the underlying type	Default positive posting
Fapiao for exports	Domestic purchase invoices for export refund evidence	Refund supporting evidence	Link purchase fapiao to customs declaration for export refund filings

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.

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How to use the table

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

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

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

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.

Frequently Asked Questions

What is a fapiao in China?

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?

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?

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?

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.

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.

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