When doing business with Chinese companies, you may see invoices (or 发票 (Fa Piao) ) different from those in your country. So, what do real Chinese invoices look like, and how to read them? You can find the answers in this article.
Four Types of Invoices (or Fa Piao)
Value-added tax invoice
In rare cases, you may see some written invoices.
What are the common Characteristics of legal Chinese invoices (or Fa Piao)?
Though Chinese invoices can be made in different forms, they still have something in common. From the pictures above, we can see each invoice has two stamps.
- The first stamp is the invoice supervision stamp of the tax bureau.
Here “全国统一发票监制章” means “National unified invoice supervision stamp”.
“陕西XX 国家税务局监制“ means the name of the local tax bureau.
- The second stamp is the special invoice stamp of the company.
Here “XXXXXXXXXXXXX” means the name of the company.
“发票专用章“ means the stamp is only used for invoice of the company.
How to Read Different Types of Invoices?
Value-added tax invoice
Here “增值专用发票” means “value-added tax invoice”.
“名称” means “company’s name”.
“纳税人识别号” means” taxpayer identification number”.
“地址电话“ means “address and phone number”.
“开户行及账号“means “Bank and account number”.
Quota invoice is specially printed by the tax bureau, and you don’t need to fill anything. Each invoice represents a fixed amount of money.
Here “伍元” equals to “￥5.00” meaning “5 CNY”.
“伍拾元” equals to “￥50.00” meaning “50CNY”.
“壹元” equals to “￥1.00” meaning “1 CNY”.
Here “小写金额合计” equals to “大写金额合计” meaning the same price number- the total price.
Here “合计金额” means total price.
A Real Case of Fake Invoice
Sometimes your Chinese partner may try to trick you with illegal “invoices”. Here is a real case. One of our client’s partners claimed that the costs were going up and asked for a higher price. The following picture was then sent to our client by the Chinese supplier to prove the increasing cost. He entrusted us with verification.
Here is what we found:
- It is not a legal Chinese invoice (or Fa Piao), it’s just a receipt.
Here “ 收款收据“ means receipt.
- The company name typed under the stamp is not the same as that on the stamp.
Here “温州友宝胶粘材料有限公司“ is not the same as “仓南县龙港友宝胶粘材料有限公司”，and what’s worse, neither of the two companies exists!
- The phone number on the bottom right corner of the receipt (0577-68679234) is not registered with any company in China.
To sum up, this is a fake receipt. If you encounter this kind of situation and cannot decide on your own, you can contact us for professional help.