Glossary
Fapiao
发票
A fapiao (发票) is the official tax invoice in China. It is issued through the tax authority's system, and businesses need it to deduct expenses and claim input VAT. Since the national rollout of fully digital invoices, most fapiao are issued electronically.
Only a registered Chinese entity, such as a WFOE, can issue fapiao. A representative office cannot, which is one reason companies convert to a WFOE once they start selling.
公司注册Reviewed by Choi & Partners · 25 September 2026. This page is general information, not legal advice.