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Announcement on Terminating the Use of Special VAT Invoice for Freight Transport Industry

Document No.:Announcement No. 99 of the State Administration of Taxation in 2015

Taxes:Value-added Tax

Date of Promulgation:2016-01-01

IssueDepartment:State Administration of Taxation

Date of Implementatio:2015-12-31


Announcement on Terminating the Use of Special VAT Invoice for Freight Transport Industry


Issued by: Sate Administration of Taxation

Document No.: Announcement No. 99 of the State Administration of Taxation in 2015

Date of Issuance: 2015-12-31


To regulate the management of VAT invoices and facilitate taxpayers’ use of the invoices, the State Administration of Taxation has decided to terminate the use of the special VAT invoices for freight transport industry (hereinafter referred to as the special invoices for freight transport) and hereby announces the relevant matters as follows:

  1. When the general taxpayers of VAT offer freight transport services and issue special VAT invoices and ordinary VAT invoices, they shall fill in the departure place, destination, type of vehicle and vehicle number and the information of the transported cargo in the column of note. If the content is more than the space of the column can contain, they can attach a detailed list. 

  2. To avoid waste and facilitate the continuation of invoice usage by the taxpayers, the special invoices for freight transport can be used as late as June 30th, 2016 and shall cease to be used on and after July 1st.

  3. The information concerning the stamp tax withheld by railway transport 

enterprises on behalf of the taxpayers shall be filled in the note column of invoice. When China Railway Corp. and its subordinate transport enterprises (inclusive of branches) offer freight transport services, they can use special VAT invoices and ordinary VAT invoices from October 1st, 2015. The railway freight tickets and receipts of freight charges and sundry fees issued by them can serve as the detailed list of the invoices.
IV. All the provisions of the announcement except Article III shall be executed from January 1st, 2016. Item I of Article I, Articles II and III of the Announcement of the State Administration of Taxation on How to Use the Invoice and Tax Control System after Replacing the Business Tax Imposed on Railway Transport and Postal Services with VAT (Announcement No. 76 of the State Administration of Taxation in 2013) shall be simultaneously nullified.

The announcement is hereby given.


State Administration of Taxation

December 31st, 2015


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