Aliquota fiscale per regione Cina

Seleziona Regione

Le informazioni fornite in questa pagina sono destinate esclusivamente a scopi informativi generali. Non devono essere interpretate come consulenza fiscale, né sono intese come tali. Per consigli sulle vostre specifiche responsabilità fiscali, consultate un esperto fiscale. PayPro Global non si assume alcuna responsabilità per qualsiasi azione intrapresa o non intrapresa sulla base delle informazioni qui presentate.

China operates a multi-tiered Value Added Tax (VAT) framework featuring a 13% standard rate, with its cross-border rules freshly updated under the new VAT Law Implementation Rules that shifted the sourcing model strictly to the “place of consumption.” Non-resident digital and service providers cannot register for VAT directly, shifting the burden entirely onto the Chinese resident customer or local agent to withhold and account for the tax via a reverse charge mechanism. Additionally, compliance has expanded significantly under State Council Decree No. 810, which mandates that both domestic and overseas internet platform enterprises must regularly report identity and transaction data for local operators.

Immagine a mosaico

Cina

China applies a Value Added Tax (VAT) with multiple rates: 13% (standard on goods sales/importation), 9% (necessities, certain services), 6% (telecommunications, financial services, consumer services), and 0% (exports). 

Link ufficiale del governo: State Taxation Aministration - English Version

13.00%

Aliquota IVA/imposta sulle vendite per prodotti e servizi elettronici

6.00%

Aliquota fiscale ridotta

Categorie di prodotti con aliquota ridotta

Telecommunications, financial services, consumer services

Tax applicable for

B2B and B2C

Meccanismo del reverse charge per le vendite B2B

Yes (Chinese resident customer or local representative accounts for VAT on imports of services)

È richiesta la convalida del codice fiscale

sì

Quando è necessario registrarsi

Non-residents cannot register directly; the Chinese resident customer or local agent is responsible for accounting and reporting VAT

È necessario un rappresentante locale

Yes (a local representative or the customer is responsible for accounting and reporting the tax — vatcalc)

Procedura di registrazione

Non-residents cannot register; obligation falls on Chinese resident customer or local agent

Elenco dei servizi digitali ed elettronici soggetti a imposta

Digital and electronic services imported by Chinese customers

Sanzioni

Late filing/payment penalties per Chinese Tax Collection and Administration Law: 

  • fines of CNY 2,000-50,000 for failure to file;
  • daily late payment surcharge of 0.05% (~18% annual) on overdue tax. 

Frequenza di dichiarazione

Chinese customer/agent files per their normal VAT filing schedule (typically monthly)

Scadenza per la presentazione

Per the Chinese customer’s normal VAT return deadline

Requisiti di fatturazione elettronica

Fapiao system mandatory in China for domestic businesses; non-residents not directly issuing

Conservazione dei documenti

10 years

How-To Guides: China SaaS VAT

Passo: 1 Soglia

There is no de-minimis VAT registration threshold for foreign SaaS providers; VAT registration for non-resident businesses is generally not permitted — instead VAT is handled through a withholding mechanism by the Chinese purchaser when services are consumed in China. Local entities must register if they have a Chinese business presence.

Passo: 2 Registrazione aziendale

Foreign providers selling digital services into China typically do not register directly with China VAT; the Chinese customer or withholding agent deals with VAT obligations. Domestic entities register with the State Taxation Administration (STA) / National Tax Authority (国家税务总局) through the local tax bureau.

Passaggio: 3 Numero TIN/VAT

Domestic entities receive a VAT Tax Identification Number (TIN) issued by the State Taxation Administration upon VAT registration. Non-residents do not receive a VAT number but may be represented by a domestic agent where mandated.

Passo: 1 Aliquota Standard

The sales tax rate is 6%–13% depending on service classification; modern and digital services typically attract the 6% rate (subject to specification).

Passo: 2 Formula di Calcolo

To calculate your tax amounts, please use the following formula:

 

Tax Amount = Net Price X VAT rate 

Passaggio: 3 Reverse Charge (B2B)

There is no traditional EU-style reverse charge for non-resident SaaS; instead, the Chinese purchaser withholds VAT on cross-border services consumed in China (serves like a reverse charge withholding).

Passo: 1 Vendita B2C

If digital services are consumed in China by private consumers, VAT may still be deemed consumed in China and trigger VAT withholding by the purchaser or platform intermediary; non-resident suppliers cannot register directly and typically price include VAT.

Passo: 2 Vendita B2B

Where a Chinese business customer buys SaaS consumed in China, the customer/withholding agent is responsible for withholding and remitting VAT; the supplier is not required to charge VAT.

Passaggio: 3 Requisiti della fattura

Le fatture devono includere:

 

– Supplier Name and Address (non-resident or domestic)
– Buyer Name and Chinese VAT TIN (if domestic)
– Service Description and Consumption Location
– Date and Sequential Invoice Number
– Currency and Amount
– VAT Rate and VAT Amount (shown if applicable)

Passo: 1 Intervallo di presentazione

Domestic VAT taxpayers file returns monthly (general) or quarterly (small-scale). Withholding agents follow the same periods for remitting withheld VAT.

Passo: 2 Scadenza per la presentazione

Filing deadline is typically 15 days after period end (monthly/quarterly), adjusted for official deadlines.

Passaggio: 3 Presentazione

VAT returns and payments are submitted via the STA e-tax portal (电子税务局) and payments often by bank transfer. Withheld VAT by the purchaser is declared in their return.

Passaggio: 4 Conservazione dei Registri

Accounting records, invoices and VAT documents must be retained for at least 10 years under Chinese VAT compliance rules.

Soluzione PayPro Global: Registrazione Semplificata e Rappresentanza Fiscale

Navigating Yukon’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Scopri di più sui nostri servizi MoR.

FAQ

Sopraffatto dalla conformità fiscale sulle vendite SaaS?

Il nostro team di esperti di tasse SaaS è qui per aiutarti. Contattaci oggi per una consulenza gratuita.

Parla con un esperto
Immagine a mosaico
it_ITItaliano
en_USEnglish es_ESEspañol pt_PTPortuguês pt_BRPortuguês do Brasil fr_FRFrançais de_DEDeutsch nl_NLNederlands pl_PLPolski ro_RORomână ukУкраїнська zh_CN简体中文 ja日本語 ko_KR한국어 it_ITItaliano