Small-scale VAT taxpayers in Hainan must file their VAT return together with the applicable surcharge declarations within the prescribed filing period.

The filing follows China’s national VAT system. Businesses in Hainan can file online through the Hainan Electronic Tax Bureau or through their competent tax authority.

This guide is for general information. In practice, VAT and surcharge filings are usually handled by a company’s accountant, finance team or tax adviser. Businesses should confirm their own filing position, deadlines and tax treatment with their accountant or competent tax authority.

At a Glance

Who it is for: VAT small-scale taxpayers

Main form: VAT and Additional Tax and Fee Declaration (for Small-scale Taxpayers) — 增值税及附加税费申报表（小规模纳税人适用） — download the official Excel workbook and schedules

When to file: If you file monthly, submit the return for the previous month by the filing deadline in the following month, normally within 15 days. If you file quarterly, submit Q1 in April, Q2 in July, Q3 in October and Q4 in January of the following year. Weekends and public holidays can extend the actual filing deadline, so check the current date through the Hainan Electronic Tax Bureau or the official 2026 tax filing calendar.

How to file: Online through the Hainan Electronic Tax Bureau or in person through your competent tax authority. To find the correct tax service hall, use the 12366 Tax Service Map.

Statutory processing time: 1 working day

Promised processing time: Immediate processing

Fee: No charge

Responsible authority: The taxpayer’s competent tax authority (主管税务机关)

Tax service hotline: 12366

Who Needs to File?

Under the PRC VAT Law, a small-scale taxpayer is generally a taxpayer whose annual VAT-taxable sales do not exceed RMB 5 million.

Small-scale taxpayers must file their VAT and related surcharge declarations according to their applicable filing period. A return is still required for periods with no tax payable, including periods with no sales or where sales are exempt from VAT. This requirement is set out in the Implementing Rules of the Tax Collection Administration Law.

A small-scale taxpayer with sound accounting records and the ability to provide accurate tax information may choose to register as a general VAT taxpayer. This can be useful for businesses with significant VAT-bearing purchases because general VAT taxpayers can deduct qualifying input VAT from output VAT, while small-scale taxpayers use the simplified method and generally cannot.

Businesses considering a change can use the Hainan Electronic Tax Bureau for online tax services, while the current registration rules are set out in State Taxation Administration Announcement No. 2 of 2026.

Switching is not automatically beneficial, and the decision is permanent: once registered as a general VAT taxpayer, a business cannot revert to small-scale taxpayer status. This rule is set out in the Implementing Regulations of the PRC VAT Law.

When Do You Need to File?

Your filing deadline depends on whether your VAT reporting period is monthly or quarterly. The applicable period is recorded with your competent tax authority and can be checked through the Hainan Electronic Tax Bureau.

For most businesses, the timetable works like this:

Monthly filer: report the previous month’s VAT by the filing deadline in the following month.

Quarterly filer:

January–March: file in April

April–June: file in July

July–September: file in October

October–December: file in January of the following year

Under the PRC VAT Law, taxpayers using a monthly or quarterly tax period normally file within 15 days after the end of the relevant period.

Weekends and public holidays can extend the actual deadline. The State Taxation Administration publishes the annual filing calendar showing these adjustments. For example, the 2026 tax filing calendar sets the October 2026 filing deadline at 26 October because of the National Day holiday.

For a quarterly small-scale taxpayer, this means the July–September 2026 return is due by 26 October 2026 rather than 15 October.

What Do You Need?

The Hainan procedure lists one filing package:

VAT and Additional Tax and Fee Declaration (for Small-scale Taxpayers), together with the applicable schedules and supporting materials.

The official return is provided as an Excel workbook. You can download the official workbook and schedules.

The Hainan procedure allows electronic or paper submission. For paper filing, the service record specifies A4 format and two copies.

From 1 February 2026, taxpayers continue to use the existing small-scale taxpayer VAT and surcharge return, but some completion requirements changed. The current requirements are set out in State Taxation Administration Announcement No. 6 of 2026.

How to File

1. Confirm your filing period

Check whether your business files VAT monthly, quarterly or under another tax period determined by your competent tax authority. You can check your tax information through the Hainan Electronic Tax Bureau.

2. Complete the VAT and surcharge return

Complete the current VAT and Additional Tax and Fee Declaration (for Small-scale Taxpayers) and any schedules that apply to your business.

The integrated filing combines VAT with related surcharge declarations, including urban maintenance and construction tax, education surcharge and local education surcharge.

3. Submit the return

Businesses can file online through the Hainan Electronic Tax Bureau.

If you need to file in person, use the tax service hall for your own competent tax authority. The 12366 Tax Service Map can be used to find the appropriate office.

4. Acceptance by the tax authority

The tax authority checks whether the filing materials are complete and meet the required format.

Where the filing is complete and compliant, it is accepted. If information is incomplete or does not meet the required format, the taxpayer is informed of what needs to be corrected.

Current VAT Thresholds

From 1 January 2026 to 31 December 2027, the VAT thresholds for small-scale taxpayers are:

Monthly tax period: RMB 100,000 in monthly sales

Quarterly tax period: RMB 300,000 in quarterly sales

The thresholds are set out in MOF/STA Announcement No. 10 of 2026.

Where taxable sales remain below the applicable threshold, they are exempt from VAT. Once sales reach the threshold, VAT is calculated on the full amount of sales for the period, not just the amount above RMB 100,000 or RMB 300,000.

What VAT Rate Applies?

The statutory collection rate under the simplified VAT method is 3%.

From 1 January 2026 to 31 December 2027, however, small-scale taxpayers carrying out taxable transactions that would otherwise be subject to the 3% collection rate generally pay VAT at a reduced 1% rate.

This particular 1% relief does not apply to the sale or lease of immovable property or the transfer of land-use rights. The rules are set out in MOF/STA Announcement No. 10 of 2026.

What Are the Surcharges?

The VAT return is integrated with related surcharge declarations, including:

urban maintenance and construction tax;

education surcharge; and

local education surcharge.

Small-scale VAT taxpayers currently receive a 50% reduction under the national “six taxes and two fees” policy. This relief runs from 1 January 2023 to 31 December 2027 and includes these three items.

The policy is set out in MOF/STA Announcement No. 12 of 2023.

Processing Time

The Hainan procedure lists:

Statutory processing time: 1 working day

Promised processing time: Immediate processing

These times refer to handling of the declaration after submission. They do not extend the taxpayer’s filing deadline.

Fees

No fee is charged for this filing procedure.

What You Receive

The procedure does not list a separate certificate, approval document or other administrative result.

This is a tax declaration rather than an application for an administrative licence. The taxpayer submits the required return and completes the filing process with the tax authority.

Where and How to File

Online filing is available through the Hainan Electronic Tax Bureau.

Businesses that need to file or seek assistance in person should use the tax service hall for their competent tax authority. Use the 12366 Tax Service Map to find the appropriate office.

For tax-service enquiries, call 12366.

Legal Basis

The principal current rules include:

the PRC VAT Law, effective from 1 January 2026;

the Implementing Regulations of the PRC VAT Law, also effective from 1 January 2026;

the Implementing Rules of the Tax Collection Administration Law, including the rules on nil and exempt-period filing and statutory deadline extensions;

State Taxation Administration Announcement No. 20 of 2021, as subsequently amended, which combined the VAT and consumption-tax returns, respectively, with their related surcharge declarations;

State Taxation Administration Announcement No. 6 of 2026, covering current return-filing requirements;

MOF/STA Announcement No. 10 of 2026, covering the current small-scale taxpayer thresholds and temporary 1% collection rate; and

MOF/STA Announcement No. 12 of 2023, covering the current 50% “six taxes and two fees” relief through the end of 2027.

Official Source

Procedure: VAT and Additional Tax and Fee Declaration (for Small-scale Taxpayers) — 增值税及附加税费申报（小规模纳税人）