Zhejiang will stop approving paper invoice applications from 30 April 2026 and prohibit their issuance entirely by 30 June 2026, while Dalian suspends most paper invoices from 1 July 2026, accelerating the nationwide shift to digital invoicing that began 1 December 2024. 

RF Report

China is advancing invoice digitalisation by phasing out paper invoices and expanding fully digital e-invoices as part of broader tax administration reforms to reduce costs, improve compliance, and support digital transformation.

Zhejiang eliminates paper invoices by June 2026

Many taxpayers are no longer allowed to issue paper invoices after 30 June 2026, while previously issued paper invoices remain valid.

In Zhejiang Province, the State Taxation Administration (STA) announced it is phasing out paper invoices for a full digital system. Tax authorities will stop approving new paper invoice applications from 30 April 2026, and taxpayers must stop issuing provincial paper invoices entirely by 30 June 2026—existing invoices issued before that date remain valid.

Digital invoices will be issued through the National Unified Standard Electronic Tax Bureau (Zhejiang) or Leqi, both verified via the State Taxation Administration’s National Value-Added Tax Invoice Verification Platform. All taxpayers must complete verification and cancellation of paper invoices with tax authorities by 31 December 2026. Any voided paper invoices that require replacement must be reissued as digital invoices.

Dalian suspends paper invoices from 1 July 2026

Meanwhile, Dalian Municipality STA announced that it is discontinuing most paper invoices effective 1 July 2026, with exceptions only for certain taxi and urban transport invoices. Digital invoices will replace them, issued through the National Unified Standard Electronic Tax Bureau (Dalian) or the Leqi Platform. Taxpayers must complete verification and cancellation of paper invoices by 31 December 2026. Voided invoices follow existing rules; replacements must be digital.

Synthesised China’s digital invoice rollout and future trajectory

China’s fully digital invoice system, implemented nationwide on 1 December 2024, uses unified numbering and automated issuance with direct data exchange to tax authorities through digital accounts. Tax authorities are now encouraging taxpayers to migrate to digital invoices, signalling a strategic shift toward phasing out paper-based invoicing entirely as part of broader tax digitalisation efforts. Implementation pace varies by region and industry, but the policy direction is clear: establish digital invoices as the primary method across the economy.