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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, Formats & Thresholds

Rates Tax types Registration Threshold
6% / 11% (Standard) VAT, Consumption Tax N/A
3% - 7% (CT) (Reduced)

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