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Basic data
| Standard ID | GB/T 44554.2-2025 (GB/T44554.2-2025) |
| Description (Translated English) | Requirements for electronic credential entry - Part 2: Value added tax electronic invoice |
| Sector / Industry | National Standard (Recommended) |
| Classification of Chinese Standard | L77 |
| Classification of International Standard | 35.240.99 |
| Word Count Estimation | 46,416 |
| Date of Issue | 2025-05-30 |
| Date of Implementation | 2025-05-30 |
| Issuing agency(ies) | State Administration for Market Regulation, China National Standardization Administration |
GB/T 44554.2-2025: Requirements for electronic credential entry - Part 2: Value added tax electronic invoice
---This is a DRAFT version for illustration, not a final translation. Full copy of true-PDF in English version (including equations, symbols, images, flow-chart, tables, and figures etc.) will be manually/carefully translated upon your order.
ICS 35.240.99
CCSL77
National Standard of the People's Republic of China
Requirements for electronic voucher entry
Part 2.VAT Electronic Invoice
Released on 2025-05-30
2025-05-30 Implementation
State Administration for Market Regulation
The National Standardization Administration issued
Table of contents
Preface III
Introduction IV
1 Scope 1
2 Normative references 1
3 Terms and Definitions 1
4 Abbreviations 1
5 General Requirements 1
6 Information item requirements 2
6.1 Information Item 2
6.2 Correspondence with the core information items of electronic certificates 2
7 Structured Data File Requirements 2
7.1 Convention 2
7.2 Structure 3
7.2.1 Overview 3
7.2.2 Root Element 3
7.2.3 Normative references 4
7.2.4 Fact Value 4
7.2.5 Context 4
7.2.6 Units and precision 5
8 Data Elements 5
8.1 Description method 5
8.2 Data Types 5
8.3 List of elements when issuing 6
8.3.1 Element structure 6
8.3.2 Basic Information 6
8.3.3 Purchaser Information 8
8.3.4 Password area 8
8.3.5 Goods or taxable services information 8
8.3.6 Seller Information 10
8.3.7 Other information 11
8.3.8 Corporate income tax management information 11
8.3.9 Red Invoice Information 11
8.4 List of elements when entering the account 12
8.4.1 Element structure 12
8.4.2 Invoice Status 12
8.4.3 Accounting entity information 16
8.4.4 Basic accounting information 16
8.4.5 Corporate income tax management information 18
9 Style Requirements19
9.1 Style 19
9.2 Invoice QR Code 19
Appendix A (Normative) Schema for structured data files 20
Appendix B (Informative) Structured Data File Example 29
B.1 Structured data file when issuing VAT electronic general invoices29
B.2 Information structured data file for VAT electronic general invoice entry31
B.3 Structured data files for issuing special electronic VAT invoices33
B.4 Structured data files for VAT electronic special invoice entry 34
Appendix C (Informative) Format of VAT Electronic Invoice 38
Appendix D (Normative) QR Code Compilation Rules 40
Reference 41
Foreword
This document is in accordance with the provisions of GB/T 1.1-2020 "Guidelines for standardization work Part 1.Structure and drafting rules for standardization documents"
Drafting.
This document is Part 2 of GB/T 44554 "Requirements for Electronic Voucher Entry". GB/T 44554 has been published in the following parts.
--- Part 1.General;
--- Part 2.Electronic VAT invoice;
--- Part 3.Fiscal electronic receipts;
---Part 4.Bank electronic receipt.
Please note that some of the contents of this document may involve patents. The issuing organization of this document does not assume the responsibility for identifying patents.
This document is submitted by the Ministry of Finance of the People's Republic of China.
This document is jointly managed by the National Accounting Informatization Standardization Technical Committee (SAC/TC524) and the State Cryptography Administration.
This document was drafted by. Ministry of Finance of the People's Republic of China, State Cryptography Administration, and China Electronics Technology Standardization Institute.
The main drafters of this document are. Wang Dong, Yang Haifeng, Mi Chuanjun, Tong Xinhai, Chen Yajun, Lv Yanjing, Li Chao, Zhou Zhen, Deng Gaoming, Hu Xiaofeng,
Chen Pei.
Introduction
All kinds of electronic accounting documents received by accounting units from outside or generated internally, including electronic invoices, financial electronic bills,
Electronic ticket reimbursement vouchers, electronic itineraries, bank electronic receipts, etc., must be recorded in accordance with relevant accounting requirements when entering the account.
For ease of use, according to the types of commonly used external vouchers, GB/T 44554 "Electronic
The "Requirements for Voucher Entry" is intended to consist of the following parts.
--- Part 1.General. The purpose is to clarify the common requirements, voucher information items, information organization requirements, sample
format requirements, processing requirements and security requirements.
--- Part 2.VAT electronic invoices. The purpose is to clarify the entry of VAT electronic ordinary invoices and VAT electronic special invoices into the accounts.
Overall requirements, information item requirements, structured data file requirements, data elements, style requirements, etc.
--- Part 3.Fiscal electronic invoices. The purpose is to clarify the overall requirements for the entry of fiscal electronic invoices and the structured data of the entry information.
Document requirements, data elements, etc.
--- Part 4.Bank electronic receipt. The purpose is to clarify the overall requirements for bank electronic receipt entry and the structured data file requirements.
requirements, data elements, style requirements, etc.
Requirements for electronic voucher entry
Part 2.VAT Electronic Invoice
1 Scope
This document specifies the general requirements, information item requirements, structured data file requirements, data elements and samples for VAT electronic invoice entry.
Form requirements.
This document applies to the generation, transmission, receipt, accounting and archiving of VAT electronic invoices containing structured data.
2 Normative references
The contents of the following documents constitute essential clauses of this document through normative references in this document.
For referenced documents without a date, only the version corresponding to that date applies to this document; for referenced documents without a date, the latest version (including all amendments) applies to
This document.
GB/T 18284 Quick Response Matrix Code
GB/T 25500 (all parts) Extensible Business Reporting Language (XBRL) Technical Specification
GB/T 42965.1 Electronic invoice business data specification Part 1.Basic elements
GB/T 44554.1 Requirements for electronic voucher entry Part 1.General
3 Terms and definitions
The terms and definitions defined in GB/T 44554.1 and GB/T 25500.1 and the following apply to this document.
3.1
Invoice
Payment vouchers issued and collected in the purchase and sale of goods, provision or acceptance of services, and other business activities.
3.2
A VAT invoice generated, transmitted and stored through computers and other electronic devices.
Note. Includes VAT electronic ordinary invoices and VAT electronic special invoices, but does not include fully digitalized electronic invoices.
4 Abbreviations
The following abbreviations apply to this document.
ID. Identity Document
5 General requirements
When VAT electronic invoices are recorded, they should meet GB/T 44554.1 and the following requirements.
...
