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China: The Value-Added Tax Law was adopted on 25 December 2024 and took effect on 1 January 2026

A change recorded in WONE Global’s guide to China, under tax and reporting.

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.

  1. 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.