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China - VAT registration guide

Updated by Allan Jiang's team, PKF China

VAT registration threshold – local establishment	Chinese businesses are automatically liable for VAT in China. A business must register for VAT as either a 'general taxpayer' or a 'small-scale taxpayer', depending on the level of turnover: �� • General taxpayers: turnover equal to or greater than RMB 5 million. • Small-scale taxpayers: Turnover less than RMB 5 million. �� A business with turnover of less than RMB 5 million can register voluntarily as a general taxpayer if it has a sound accounting system and is able to provide correct tax documentation.

VAT registration threshold – no local establishment	Not applicable

Voluntary VAT registration	Not applicable

How to register for VAT	Entities and individuals with an establishment in China are automatically identified as taxpayers and must register for VAT in China if they: • sell goods in China; • provide processing, repair or maintenance services in China; • sell services, intangible assets or real property in China; or • import goods into China. �� There is no turnover threshold