Chinese VAT - Rates & Registration

What you need to know

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 is also due on the importation of goods into China.
  • VAT registration threshold 500/800k RMB. This is dependent on the activities of the business.

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.

Chinese VAT - Rates & Thresholds

Rates

6% / 11%

(Standard)

3% - 7% (CT)

(Reduced)

Tax Type

VAT, Consumption Tax

Registration Threshold

N/A

Rates

Tax Type

Registration Threshold

6% / 11%

(Standard)

3% - 7% (CT)

(Reduced)

VAT, Consumption Tax

N/A