VAT is due on taxable supplies of goods and services which take place within China by a taxable person in the course of business. However, it is generally a requirement to have either a fixed or permanent establishment of some kind in order to trade in, and register for VAT within China. From a practical perspective, if there is no establishment in China, registration will be rejected. In such circumstances, an agent or the customer may withhold the VAT due.
VAT Return Filing
The VAT return and payment period can ranges from 1 day to quarterly. The actually period will be determined by the Chinese tax authorities.
Note: Please use a tablet device or larger to view the EU VAT Rate table