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Insights China: Digital invoices in aviation and rail transport

China: Digital invoices in aviation and rail transport

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​​​​​​​​​​published on 10 December 2024​ | reading time approx. 2 minutes


To further promote the implementation of fully digitized electronic invoicing, the State Tax Administration, the Ministry of Finance and the relevant authorities in the civil aviation and rail transport sectors have announced that they will introduce electronic invoices for passenger transport services.



Scope of implementation​​

​Civil Aviation
  • Applicable to public air transport enterprises and sales agencies registered in China that provide domestic passenger transport services.
  • The digital invoices, termed electronic itinerary receipts, will replace traditional paper invoices.

Railway Transport 
  • Applicable to railway transport enterprises of China State Railway Group, including joint ventures, and local railway enterprises.
  • The invoices, referred to as railway electronic tickets, will replace traditional paper invoices.​

Features of digital invoices​​

Both invoice types share standardized content. The basic information includes:
  • ​Invoice number and date
  • Passenger identification details
  • Journey/itinerary information
  • Fare details, VAT amount, and other surcharges
  • QR code for validation and verification
  

Example for railway e-invoices​​

​


Source: State Administration of Taxation, Ministry of Finance, Civil Aviation Administration of China, Announcement No. 9 of 2024

Example for e-invoices for flights​
​​​

​Source: State Administration of Taxation, Ministry of Finance, China State Railway Group, Announcement No. 8 of 2024

Delivering digital invoices​

Civil Aviation​​

Passengers can obtain the electronic itinerary after completing their journey via:
  • Official websites or mobile apps of the airline or agency
  • Email delivery or service hotlines
  
Airlines and agencies must issue the electronic itinerary based on the passenger’s details.

Railway Transport​

Passengers can retrieve railway electronic tickets after completing their journey, refunds, or ticket changes through:
  • The 12306 platform (website or mobile app)
  • Email delivery

Railway enterprises are obligated to issue the electronic invoice using purchaser-provided information.​

Vat and input tax deduction

For both sectors, general VAT taxpayers can claim input VAT deductions for domestic passenger transport services:
  • The VAT deduction is based on the amount shown on the electronic itinerary or invoice
  • For paper-based itineraries or railway tickets with travel dates before September 30, 2025, deductions will adhere to the provisions of the 2019 VAT Reform Policy
​

Correcting and reissuing digital invoices​

In cases of incorrect information:
  • ​A red-letter electronic itinerary (civil aviation) or red-letter electronic invoice (railway) will be issued in accordance with specified procedures.
​

Integration with digital tax accounts

To facilitate tax compliance:
  • Enterprises in both sectors must upload electronic invoice data to tax authorities
  • Tax authorities will transmit the data to purchasers via the electronic invoice service platform
  • Purchasers can: Verify, download, and print invoices through the national invoice platform.

Passengers can download the electronic invoice via the personal income tax app.

Implementation timeline

  • Civil Aviation: Effective December 1, 2024
  • Railway Transport: Effective November 1, 2024

Contact

Contact Person Picture

Joschka Barde

Associate Partner

+86 512 5320 3171

Send inquiry

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