##  [China: Value Added Tax exemption policy for small-scale taxpayers](/pt/en_GB/new/china-value-added-tax-exemption-policy-small-scale-taxpayers) 

# China: Value Added Tax exemption policy for small-scale taxpayers





China - 03 / 28 / 2022





China Tax Alert













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**On March 24, 2022, the Ministry of Finance and the State Administration of Taxation (SAT) issued an announcement regarding the Value Added Tax (VAT) exemption for the small-scale taxpayers that will be applicable from April 1, 2022 till December 31, 2022. The SAT issued Announcement (2022) No. 6 and provided official explanation on the same day, to elaborate the implementation measures related to such exemption policy.**





Further to the aforementioned policy, the sales revenue of small-scale taxpayers that is generally subject to 3% VAT will now, under the policy, be VAT exempted for the period mentioned above. Only the VAT obligations that occur on or after April 1 and before December 31 2022 can be considered as qualified for exemption. Small-scale taxpayers should only issue general VAT invoice instead of special VAT invoice for such VAT exempted sales.









[Tax](/pt/en_GB/tags/tax), [China](/pt/en_GB/tags/china)







 

 



 

 

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