China Sets New Limit for Fully Digitalized Electronic
Invoices: 2000 Line Items Per Invoice

China’s Tax Authority has introduced a maximum limit of 2000 line items per Fully Digitalized Electronic Invoice (FDEI). The mandatory new regulation took effect immediately and will particularly impact businesses issuing FDEIs exceeding 2000 lines.

An operational limitation has been introduced in China’s electronic invoicing system. The new regulation implemented by the Tax Authority creates a critical constraint that businesses must consider in their invoice issuance processes.

SAP Systems Directly Affected

The regulation particularly impacts the China Outgoing VAT Invoice Management solution within SAP Document and Reporting Compliance. Businesses issuing FDEIs exceeding 2000 lines will need to adapt their systems to the new limitations.

It is reminded that legislation may be subject to change at any time by respective authorities, and necessary updates will be provided as required.

The change represents China’s ongoing effort to manage and standardize its electronic invoicing infrastructure while ensuring system efficiency and compliance across all business sectors.

Source document: The limitation is stated in the “Mass Upload Template for Issuing Invoice (批量导入开具发票模板).”