Essential Reading for Yiwu Business Owners: New VAT Filing Forms to be Piloted in Zhejiang from September, Unifying the Forms for Small-Scale and General Taxpayers

For the booths at the International Trade City, the shops at Huangyuan Market, and the live-streaming rooms in Beixiazhu, after just finishing the accounts for September, many Yiwu business owners found that the e-tax bureau's declaration interface had changed when they opened it for the October tax period: there was an unfamiliar 'VAT and Additional Taxes Return Business Information Form', and the form for small-scale taxpayers also looked different. This is not a system error but a new VAT return form being piloted in Zhejiang — directly related to your invoicing and tax reporting habits. We will explain everything clearly today.

I. First, let's clarify the facts: Zhejiang starts the pilot from September 1st

According to the Announcement of the State Administration of Taxation, Zhejiang Provincial Tax Service on the Pilot Program for VAT and Additional Taxes Return (Announcement No. 4 of 2026 by the State Administration of Taxation, Zhejiang Provincial Tax Service), starting from September 1, 2026, a pilot program for the 'VAT and Additional Taxes Return (Trial)' will be conducted among some VAT taxpayers (referred to as 'pilot taxpayers') in Zhejiang Province (excluding Ningbo). The pilot will proceed in steps of 'dual-track validation, single-track operation, and full-scale promotion', with the specific pilot scope determined by the Zhejiang Provincial Tax Service.

Yiwu is within the jurisdiction of Zhejiang (excluding Ningbo). If you are designated as a pilot taxpayer by your local tax authority, you must use the new form for declarations. If you are not included, continue to use the old form for declarations according to the Announcement of the State Administration of Taxation on Adjustments to VAT Tax Declaration Matters (Announcement No. 6 of 2026); don't worry unnecessarily.

The new form includes the following sheets:

'VAT and Additional Taxes Return (Trial)' (Cover Page)
'VAT and Additional Taxes Return Business Information Form'
'Main Table of VAT and Additional Taxes Return'
Supplementary Information (I) (Current Period Sales Details), including Sub-Form 1 'Details of Sales without Invoices', Sub-Form 2 'Details of Deduction Items', and Sub-Form 3 'Details of Simplified Tax Calculation'
Supplementary Information (II) (Current Period Input Details), including Sub-Form 1 'Details of Current Period Additional Deduction'
Supplementary Information (III) (Additional Taxes Details) — two versions for 'General Taxpayers' and 'Small-Scale Taxpayers'
'VAT Exemption and Reduction Declaration Details Form'

II. Four key changes, focusing on what matters most to Yiwu business owners

1) General and small-scale taxpayers share the same set of forms

Except for Supplementary Information (III), the new form no longer distinguishes between the forms for general and small-scale VAT taxpayers. Both types of taxpayers will use the new form for VAT declarations. The habit of using the shorter form for small-scale taxpayers needs to change — this is not about paying more taxes, but unifying the reporting criteria.

2) Fill out the 'Business Information Form' first, and the system will customize the interface for you

The new form adds the 'VAT and Additional Taxes Return Business Information Form' to collect information on your registration attributes, applicable preferential policies, and special business types. After you select and confirm, the system will intelligently judge and dynamically generate a declaration interface that fits your business scenario, simplifying the specific content to be filled out. In short: the selections made at the beginning must be accurate, so that the subsequent forms will be just right for your needs.

3) 'Income without invoices' has its own detailed form

Supplementary Information (I) adds Sub-Form 1 'Details of Sales without Invoices', specifically for accounting positive and negative income without invoices for the current period. In Yiwu terms: cash sales at the booth without issuing invoices, or payments received through personal accounts in live-streaming, now have a clear place in the new form, making it harder to gloss over these transactions.

4) Deduction items, simplified tax calculation, and additional deductions are all listed separately

Appendix (I) - Attachment 2, 'Details of Deduction Items': Records the calculation of sales based on the balance after deducting relevant amounts as stipulated, and the situations where the amount is allowed to be deducted from the taxable sales including tax for calculating the output tax or the tax payable.
Appendix (I) - Attachment 3, 'Details of Simplified Tax Calculation': Records the taxable situation of simplified tax calculation projects.
Appendix (II) - Attachment 1, 'Details of Current Period Additional Input VAT Deduction': Records the situation of additional input VAT deduction.
At the same time, Appendix (I) separately reports the six tax calculation methods: general tax calculation, simplified tax calculation, exemption, offset, and refund, exemption and refund, tax exemption, and prepayment by branches, and provides a function to add all applicable tax rates and collection rates. It also sets up a column for calculating the tax amount that has not reached the threshold, displaying the tax calculation process.

Comparison of Old and New Declaration Forms (Key Points)

Item	Old Form (Current)	New Form (Pilot)
Taxpayer Classification	Two sets of forms for general taxpayers and small-scale taxpayers	Except for Appendix (III), one set shared by both types
Filing Entry	Directly enter the main form to file	First fill in the 'Business Information Form', system customized interface
Uninvoiced Revenue	Mixed in with sales details	Separately set up Appendix 1, 'Details of Uninvoiced Sales'
Differential Deduction	Scattered across various items	Concentrated record in Appendix 2, 'Details of Deduction Items'
Simplified Tax Calculation	Reflected in the main form and appendices	Separately filled in Appendix 3, 'Details of Simplified Tax Calculation'
Additional Input VAT Deduction	Filled in a dedicated form	Incorporated into Appendix (II) - Attachment 1

Three Accounts, Calculated for Yiwu Business Owners

Account 1: Cash Retail, Live Streaming Receipts Without Invoices

Assume you are selling accessories at the International Trade City, with invoiced revenue of CNY 400,000 in a certain month, and there is an additional CNY 80,000 from cash retail at your stall and live streaming receipts without invoices. In the old form, this CNY 80,000 was easily "forgotten" outside the sales details. The new form now has Appendix 1, 'Details of Uninvoiced Sales', where positive and negative numbers are listed separately. The occurrence of VAT liability is based on the occurrence of taxable transactions, not whether you have issued an invoice or not. Not issuing an invoice does not mean no need to declare; it's only reassuring when filled in truthfully.

Account 2: For Those Making Differential Deductions (e.g., Tourism, Labor Dispatch, Some Construction Industry)

In the past, the deductible amounts for differential taxation were scattered across various items. The new form consolidates them into Appendix 2, 'Details of Deduction Items', making it easy to see how much was deducted and how much remains to be calculated as sales. The benefit is clearer accounts; on the other hand, verification is also easier, so make sure to keep the deduction vouchers (invoices, etc.) well.

Account 3: Booths and Processing Points Applicable to Simplified Tax Calculation

Appendix 3, 'Details of Simplified Tax Calculation', lists the simplified tax calculation projects separately, matching the collection rate, sales, and tax payable item by item, avoiding any more 'estimations'.