On November 8, a joint announcement from the State Taxation Administration, Ministry of Finance, and Civil Aviation Administration of China revealed that starting December 1, 2024, fully digital electronic invoices—particularly electronic itinerary receipts for air travel—will be implemented in China’s civil aviation passenger transport sector. This effort is designed to streamline travel and expense reimbursement for both passengers and businesses.
A spokesperson for the Department of Collection, Administration, and Technology under the State Taxation Administration highlighted that with the broad use of electronic itineraries, travelers can now receive automated, intelligent electronic invoices tailored to various needs without the necessity of obtaining paper versions, thus saving on mailing costs traditionally associated with sending paper receipts. This advancement allows accounting personnel to perform reimbursement, accounting, archiving, and storage tasks in a paperless manner using these electronic itineraries, facilitating online transaction processing. Companies will be able to access the electronic invoice service platform to verify the VAT amount on electronic itineraries and deduct it as necessary, removing the requirement for laborious calculations based on total ticket prices and thereby reducing workload.
To facilitate a smooth transition, there will be a grace period from December 1, 2024, to September 30, 2025, during which paper itineraries, electronic itineraries, and other types of invoices can be used simultaneously. However, it’s important to note that issuing duplicates among paper itineraries, electronic itineraries, and other invoice types will not be allowed.
