China

Country	China
Currency	CNY
EU Member State	No
Standard VAT/GST rate	16%
Reduced VAT/GST rate	10% / 6% / 3% / 2%
VAT registration limit for established businesses	Yes
VAT registration limit for non-established businesses	No, generally only organisations legally established within China’s territory will be required to register in competent tax authority, non-resident enterprises are not required to declare its tax status.
VAT return filing periods	Monthly
Annual VAT returns	N/A
Additional reporting requirements	Yes
VAT recovery by non-established non-EU businesses	No
Reverse Charge	N/A
Fiscal representative required for non-EU businesses	No
Statute of limitations	For unintentional errors (e.g. calculation errors) committed by the taxpayer in its tax filing, the statute of limitation is three years and extended to five years if the amount of tax underpaid is CNY 100,000 or more. For transfer pricing adjustments, the statute of limitation is ten years. There is no statute of limitation for tax evasion, refusal to pay tax, or defrauding of tax payment.