News Details

Train and flight tickets refreshed! See the reimbursement and deduction guide here!

Published: 2023-11-17 09:27

Regions carrying out the pilot work of fully digitalized electronic invoices starting from November 1, 2023: Beijing, Shandong, Hunan, Guizhou, Anhui, Ningxia, Qinghai. The announcement includes content on the following aspects:

fully digitalized e-invoices marked "air transport electronic ticket itinerary" and "railway electronic ticket"

The legal effect and basic use of fully digitalized e-invoices are the same as existing paper invoices. Among them, a fully digitalized e-invoice bearing the words "VAT Special Invoice" has the same legal effect and basic use as the existing VAT special invoice; one bearing the words "General Invoice" has the same legal effect and basic use as the existing general invoice; one bearing the words "Air Transport Electronic Ticket Itinerary" has the same legal effect and basic use as the existing air transport electronic ticket itinerary; one bearing the words "Railway Electronic Ticket" has the same legal effect and basic use as the existing railway ticket.

Fully digitalized e-invoice (air transport electronic passenger ticket itinerary)

Train and flight tickets refreshed! See the reimbursement and deduction guide here!

Fully digitalized e-invoice (railway electronic ticket)

If fully digitalized e-invoices bearing the words "Air Transport Electronic Ticket Itinerary" or "Railway Electronic Ticket" are to be used for tax deduction, pre-tax deduction, and financial reimbursement, how should the fully digitalized e-invoice be issued?

Currently, fully digitalized e-invoices bearing the words Aviation Transport Electronic Ticket Itinerary or Railway Electronic Ticket include the Buyer Name and its Unified Social Credit Code. If they are to be used for tax deduction, pre-tax deduction, and financial reimbursement, the information of the unit using the invoice for tax deduction, pre-tax deduction, and financial reimbursement should be filled in the Buyer Name and its Unified Social Credit Code fields, and after issuance, the invoice should be delivered directly to the corresponding unit's tax digital account. Relevant traveler information is displayed in the passenger information column (section).

Source: internet

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Common Questions

Which regions piloted fully digitalized e-invoices starting from November 1, 2023?

Starting from November 1, 2023, Beijing, Shandong, Hunan, Guizhou, Anhui, Ningxia, and Qinghai carried out the pilot work of fully digitalized electronic invoices, including fully digitalized e-invoices for air transport electronic ticket itineraries and railway electronic tickets.

How are fully digitalized e-invoices (air transport electronic passenger ticket itinerary) and railway electronic tickets used for reimbursement and deduction?

If it is to be used for tax deduction, pre-tax deduction, and financial reimbursement, the entity information must be filled in the buyer name and Unified Social Credit Code fields, and after issuance, it will be delivered directly to the corresponding entity's tax digital account.

Is the legal effect of fully digitalized e-invoices the same as paper invoices?

Yes. The legal effect and basic uses of fully digitalized e-invoices are the same as those of existing paper invoices. For example, a fully digitalized e-invoice bearing the words "VAT Special Invoice" has the same effect as an existing special invoice, and one bearing the words "Air Transport Electronic Ticket Itinerary" has the same effect as an existing itinerary.

What information is included in fully digitalized e-invoices in the new pilot regions?

Fully digitalized e-invoices with the words "air transport electronic ticket itinerary" and "railway electronic ticket" include the buyer's name, unified social credit code, and passenger information in the passenger information column.