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EU Member State
Standard VAT/GST rate
Reduced VAT/GST rate
10% / 6% / 3% / 2%
VAT registration limit for established businesses
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
Annual VAT returns
Additional reporting requirements
VAT recovery by non-established non-EU businesses
Fiscal representative required for non-EU businesses
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.
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