China: Value Added Tax Law
Progress
Current status
adopted
01 Jan 2026 in force
25 Dec 2024 adopted
Scope
Implementers
China
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Government Branch
executive
legislature
Government Body
central government
parliament
Implementation Level
national
Timeline of events
Value Added Tax Law enters into force
On 1 January 2026, the Value-Added Tax (VAT) law enters into force. The law stipulates that the place of supply for cross-border services will be determined based on where services are consumed or whether the provider is in China. Domestic purchaser…
SourceEvent type
law
Action type
implementation
Government branch
executive
Government body
central government
Value Added Tax Law adopted by National People's Congress
On 25 December 2024, the Standing Committee of the Fourteenth National People's Congress of China adopted the Value-Added Tax (VAT) law. The law stipulates that the place of supply for cross-border services will be determined based on where services…
SourceEvent type
law
Action type
adoption
Government branch
legislature
Government body
parliament