1. What kind of vouchers should passengers traveling by air obtain for reimbursement?

Passengers who need to apply for reimbursement in their accounts should obtain the e-invoice (itinerary/receipt of an e-ticket for air transportation) or other invoices in accordance with the relevant law and regulations. The original paper itinerary or receipt of an e-ticket for air transportation (hereinafter referred to as the "paper itinerary") is still eligible for account reimbursement if the flight date falls before September 30, 2025. You cannot issue the paper itinerary, electronic itinerary, and other invoices repeatedly. The accounting data standard for electronic vouchers encourages purchasers to process the electronic itinerary in a paperless manner after receiving it.

2. What information does the e-invoice (itinerary/receipt of the e-ticket for air transportation) contain?

The electronic itinerary is a kind of comprehensive digital e-invoice, and its basic contents include invoice number, invoicing status, domestic and international identification, passenger ID information, itinerary information, issuing date, issuing organization, purchaser's information, ticket price, fuel surcharge, VAT amount, VAT rate, Civil Aviation Development Fund (CADF), QR code, etc.

3. What does the e-invoice (itinerary or receipt of an e-ticket for air transportation) specify as "insurance"?

When purchasing domestic civil aviation passenger transportation services, the passenger pays the insurance organization a fee for comprehensive electronic air passenger insurance. The total column in the electronic itinerary represents the total price, excluding insurance.

4. How can taxpayers inquire, check, download, print, and confirm the use of the e-invoice (itinerary or receipt of an e-ticket for air transportation) after they have obtained it?

The operation and maintenance organization of the electronic itinerary information system uploads the information to the tax department in accordance with the relevant laws and regulations. The tax department transmits the electronic itinerary to the purchaser synchronously through the tax digital account on the e-invoice service platform (hereinafter referred to as the "tax digital account"). The purchaser can inquire, check, download, print, and confirm the use of the electronic itinerary through the tax digital account; they can also check through the National VAT Invoice Verification Platform (https://inv-veri.chinatax.gov.cn). Passengers can inquire about and download the electronic itinerary through the personal ticket folder of the Individual Income Tax app.

5. How do air carriers or agents issue and deliver the e-invoice (itinerary/receipt of e-ticket for air transportation) to passengers?

Within 180 days following the completion of all air ticketed journeys, passengers have the option to request an electronic itinerary via official websites, apps, service hotlines, and other channels of air carriers or agents, with the exception of additional services like refunds, seat selection, and excess baggage. Should the duration exceed 180 days, the passenger and the air carrier will proceed in accordance with their agreement. Passengers purchasing international, Hong Kong, Macau, or Taiwan air passenger transportation services cannot apply for the electronic itinerary.

The air carriers or agents will issue an electronic itinerary based on the purchaser's name, the unified social credit code, and the itinerary information provided by the passenger. They will then deliver this itinerary to the passenger via official websites, apps, or email, among other methods.

6. What kind of vouchers should passengers traveling by rail obtain for reimbursement?

Passengers who need to apply for reimbursement in their accounts should obtain the e-invoice (railway e-ticket). Purchasers are encouraged to realize the paperless processing of the whole process of the e-invoice (railway e-ticket) after receiving it, in accordance with the relevant requirements of the accounting data standard for electronic vouchers. If the passenger obtains the railway ticket (paper reimbursement voucher) before September 30, 2025, they can still receive reimbursement into their account. The railway ticket (paper reimbursement voucher) and the e-invoice (railway e-ticket) cannot be issued repeatedly.

7. How can taxpayers inquire, check, download, print, and confirm the use of the e-invoice (railway e-ticket) after obtaining it?

The China State Railway Group Co Ltd uploads the e-invoice (railway e-ticket) information to the tax department in accordance with the relevant law and regulations, and the tax department transmits the e-invoice (railway e-ticket) to the purchaser synchronously through the tax digital account of the e-invoice service platform (hereinafter referred to as "tax digital account"). The purchaser can inquire, check, download, print, and confirm the use of the e-invoice (railway e-ticket) through the tax digital account and can also check through the National VAT Invoice Verification Platform (https: //inv-veri.chinatax.gov.cn). Passengers can inquire about and download the e-invoice (railway e-ticket) through the personal ticket folder of the Individual Income Tax app.

8. What contents do the e-invoices (railway e-tickets) include?

The e-invoice (railway e-ticket) is a kind of comprehensive digital e-invoice, and its basic contents include the invoice number, issuing date, purchaser's information, passenger ID information, itinerary information, ticket price, QR code, etc.

9. Is it necessary to stamp the invoice special seal after printing the e-invoice (railway e-ticket)?

You do not need to stamp e-invoices (railway e-tickets) with a special invoice seal. If the purchaser uses the paper printout of the e-invoice (railway e-ticket) as a tax voucher, there is no need to request the railway enterprise to stamp the invoice special seal on the paper printout.

10. Can foreigners who use their passports or compatriots from Hong Kong, Macau and Taiwan who use corresponding certificates to purchase domestic railway passenger transportation services obtain the e-invoice (railway e-ticket)?

Foreigners who use passports and compatriots from Hong Kong, Macau and Taiwan who use corresponding certificates for railway ticket purchasing, refunding, and rescheduling can normally obtain the e-invoice (railway e-ticket).

11. Why is the time limit for issuing an e-invoice (railway e-ticket) within 180 days?

The Regulations of China State Railway Group Co Ltd for Railway Passenger Transport make it clear that, after handling the purchase, refund, and rescheduling business for domestic passenger transportation through 12306 China Railway, passengers should apply for the e-invoice (railway e-ticket) within 180 days from the date of travel or the date of refunding (rescheduling).

12. Which enterprises can issue e-invoices (railway e-tickets)?

Transportation enterprises and non-controlling joint ventures belonging to the China State Railway Group Co Ltd and local railway enterprises (collectively referred to as "railway transportation enterprises") can issue e-invoices (railway e-tickets) when selling, refunding, and rescheduling domestic passenger transport tickets through the railway ticket sale and reservation system.