The State Taxation Administration (STA) has announced the criteria for the Third Phase of the "Integration Phase" of e-invoicing. This phase targets taxpayers whose revenues subject to VAT exceeded RMB 250 million during 2023 or 2024.
Core Requirements
Affected taxpayers must integrate their e-invoicing solutions with the STA Golden Tax platform starting from October 1, 2025. Failure to integrate by this deadline will result in penalties.
Technical Compliance
- Solutions must be able to generate UUIDs for invoices.
- Cryptographic Stamp requirements are enforced.
- Prohibition of uncontrolled access, tampering, or multiple invoice sequences.
Businesses falling into this revenue bracket should immediately audit their ERP systems (SAP, Oracle, Microsoft Dynamics) to ensure specialized middleware is installed for STA API communication.