WONE Global's guide to China records this change under tax and reporting. Each statement below has been checked against the source it links to.
The Value-Added Tax Law was adopted on 25 December 2024 and took effect on 1 January 2026, together with a State Council implementing regulation issued on 30 December 2025.
Replaces the former VAT provisional regulations.
Shanghai Municipal People's Government (english.shanghai.gov.cn) · China adopts law on value-added tax ↗ Checked against an official source · Not yet professionally reviewed · checked 19 October 2026
This is a summary of the rule as published, not advice on how it applies to you. The WONE Global Partner for this service in China can advise on that.










