Unlike the normal VAT e-fapiao and traditional paper fapiao, fully digitalized e-fapiao is a different new type of electronic invoice. Also, it has the same legal effect as previous types, under the fully digitalized e-fapiao programs 24-hour online services will be provided to the pilot taxpayers for issuing, delivering and verifying the fully digitalized e-fapiao. This also means that special tax control equipment like golden tax USB disk, tax control USB disk, and tax UKEY are no longer required. On December 1, 2021, the pilot program of fully digitalized e-fapiao started with the selected taxpayers in Shanghai, Guangdong, and Inner Mongolia, since then the pilot program has been expanding to various provinces and cities, especially in 2022 and 2023 they selected taxpayers in the following provinces and cities have been involved under the pilot program scope :
- November 2023: Beijing, Hunan, Shandong, Anhui, Qinghai, Ningxia and Guizhou
- March 2023: Fujian, Henan, Jilin, Ningbo, Shenzhen and Yunnan
- January 2023: Chongqing, Dalian, Qingdao, Shaanxi and Tianjin, In Shanghai the program was further extended to newly registered taxpayers
- November 2022: Xiamen
- October 2022: Sichuan
Under the expanding scope of the fully digitalized e-Fapiao pilot program, in October 2023, the local branches of the State Taxation Administration (STA) located in Beijing, Hunan, Shandong, Anhui, Qinghai, Ningxia, and Guizhou issued announcements stating that starting from November 1, 2023, the above-mentioned provinces and cities will implement the fully digitalized e-fapiao pilot program among selected taxpayers. The expected nationwide rollout of the fully digitalized e-fapiao program is 2025.
