We handle your company’s full VAT invoicing cycle — issuing fapiao to clients, verifying supplier invoices, managing deductions — and where your business exports goods or qualifying services, we apply for and track your export VAT refund.
China’s fapiao system is monitored in real time by the tax bureau. Every invoice your company issues or receives is logged the moment it’s created. We make sure your invoicing is clean, your deductions are maximised, and your export refund claims are filed correctly.
We manage all aspects of your company’s VAT invoice operations — issuing invoices to your clients, maintaining your tax control device, and keeping your monthly invoicing records reconciled with your VAT return.
Invoices issued and delivered to your clients (electronic or paper as required). Monthly invoicing summary report, reconciled with your VAT filing. Any invoicing issues flagged and resolved before month-end close.
普票 vs 专票: Ordinary invoices (普票) cannot be used by your clients to claim input VAT deductions. Special invoices (专票) can — making them essential for B2B transactions where your clients are general taxpayers. We advise on which type to issue for each transaction. For taxpayer status registration and upgrades, see our Tax Filing & Compliance service →
Every special invoice you receive from a supplier represents a potential VAT deduction — reducing the net VAT your company pays each month. We verify, certify, and track all incoming invoices to make sure no deductible VAT is missed or forfeited through an expired certification window.
Monthly input VAT deduction summary, incorporated into your VAT return. Advance warning of any invoices approaching the certification deadline. Invalid or expired invoices flagged before they create a compliance issue.
WFOEs that export goods may be eligible to reclaim the VAT paid on purchases and production inputs — effectively removing the domestic tax burden from exported products. We handle the full refund application on your behalf.
Not every exporting company qualifies automatically. Before filing, we review the following factors with you:
Refund application submitted with all supporting documentation. Ongoing status updates as the tax bureau processes the claim. Legal representative interview support where the tax bureau requests a face-to-face review. Refund receipt confirmed and reconciled in your accounting records once processed.
On refund timelines: We manage the application and follow-up — but the processing timeline depends on your local tax bureau’s workload and current policy directives. We do not guarantee a specific timeframe. We will keep you informed of progress and escalate where delays arise.
WFOEs providing qualifying services to overseas clients can apply for zero-rated VAT treatment — meaning no output VAT is charged on those service revenues. We assess your eligibility, handle the registration, and integrate this into your monthly VAT filings.
Advisory and consulting services delivered to overseas entities
Software development, system integration, technical support for overseas clients
Contract research and development carried out in China for overseas principals
Data processing, cloud services, information technology outsourcing
Zero-rate qualification confirmed. Registration completed with the tax bureau. Zero-rate revenues correctly reported in your monthly VAT return, with documentation archived for audit purposes.
A 普票 (ordinary invoice) cannot be used by your client to claim input VAT deductions. A 专票 (special invoice) can — making it the standard requirement for B2B transactions where your clients are general taxpayers. If your clients are individual consumers, small-scale taxpayers, or entities that do not need input VAT recovery, a 普票 is sufficient. We advise on the appropriate type for each client relationship during onboarding, and flag any cases where issuing the wrong type could create an issue.
Yes — you can request your supplier to cancel the 普票 and reissue a 专票, provided your company is a general taxpayer and the transaction qualifies. The supplier needs to process a red-letter cancellation (红冲) of the original invoice before issuing the replacement. We can advise you on how to make this request and what to check before accepting the reissued invoice.
For most manufacturing or trading WFOEs with significant input costs, the refund mechanism is more valuable — you get actual cash back on VAT already paid. The exemption only waives future output VAT; it does not recover past input VAT. The right answer depends on your cost structure and taxpayer status. We assess this as part of our eligibility review before recommending which mechanism to apply for.
Potentially yes. If your services qualify for zero-rate VAT treatment, you will not be charged output VAT on those revenues going forward — which reduces your net VAT liability. Unlike the goods export refund, zero-rate services do not generate a cash refund of past input VAT, but they do eliminate the ongoing VAT cost on qualifying service revenues. We assess whether your service types qualify as part of our onboarding review.
We handle the full invoicing cycle and export refund process — so you capture every deduction and refund your business is entitled to.