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Starting from December 1, 2024, the civil aviation passenger transportation services will fully transition to the use of digital electronic invoices.
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The regulation is based on an announcement issued on November 6, 2023, by the State Taxation Administration, the Ministry of Finance, and the Civil Aviation Administration of China.![]()
- Key Points of the Announcement
1. Eligibility for Electronic Invoices: Public aviation transport enterprises (airlines) and travel agencies registered in the People's Republic of China may issue electronic invoices (airline electronic ticket itineraries) for domestic passenger transport services. 2. Obtaining Electronic Itinerary Receipts: After completing all segments of their journey, passengers can obtain an electronic itinerary receipt via the airline's or travel agency's website, mobile app, or customer service hotline. 3. Reimbursement and Accounting Requirements: Passengers requiring reimbursement or accounting entries must obtain an electronic itinerary receipt or another valid invoice as required. For flights taken before September 30, 2025, passengers may still use the original paper-based itinerary (electronic ticket) for reimbursement. However, electronic receipts, paper itineraries, and other invoices cannot be issued multiple times for the same transaction. 4. Red-Letter Electronic Itinerary Receipts: (1)If there is an error in the purchaser’s information on the itinerary receipt and a correction is required, airlines or travel agencies will issue a red-letter electronic itinerary receipt according to the following procedures: (2)No Purpose or Accounting Confirmation: If the purchaser has not confirmed the purpose or accounting entry of the itinerary, the airline or agency will issue a "Red-Letter Invoice Information Confirmation Form" (referred to as the "Confirmation Form") and provide a red-letter electronic itinerary receipt. (3)Purpose or Accounting Confirmation Completed: If the purchaser has already confirmed the purpose or accounting entry, the airline or agency will issue the "Confirmation Form," and after the purchaser’s confirmation, a red-letter electronic itinerary receipt will be issued based on the "Confirmation Form." If the itinerary has already been used for VAT deduction, the VAT amount listed in the "Confirmation Form" must temporarily be deducted from the current input tax amount until the red-letter electronic itinerary receipt is issued. Once received, the red-letter receipt and the "Confirmation Form" will serve as the original supporting documents for tax purposes. The move towards fully digital invoicing is part of a broader push to modernize billing and payment systems in industries such as rail and civil aviation. This initiative aims to simplify and streamline the invoicing process, providing both businesses and consumers with greater efficiency and transparency. 2.Issuance of Electronic Itinerary Receipts Passengers have up to 180 days after the completion of their flight itinerary to request an electronic receipt through the airline or agency's official channels. Services such as ticket refunds, seat selection, and excess baggage charges are not included in the electronic receipt request. If more than 180 days have passed, the passenger must follow the terms agreed upon with the airline. Electronic receipts for international or Hong Kong, Macau, and Taiwan flights are currently not supported. Full text of the policy (Chinese version):https://fgk.chinatax.gov.cn/zcfgk/c100012/c5235729/content.htmlhttps://fgk.chinatax.gov.cn/zcfgk/c100015/c5235727/content.htmlSource: OneTubeDaily
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