If a subway ticket is obtained without passenger details, can it be deducted?

An employee of our company reimburses a subway ticket for work and obtains one VAT ordinary electronic invoice for "transport services * subway ticket." The invoice does not indicate detailed passenger information. Can the input VAT be deducted?？

Announcement of the Ministry of Finance, the State Taxation Administration and the General Administration of Customs on Policies Concerning Deepening VAT Reform (Announcement No. 39 of 2019 of the Ministry of Finance, the State Taxation Administration and the General Administration of Customs)

Article 6

Where a taxpayer purchases domestic passenger transport services, the input tax is allowed to be deducted from the output tax.

(1)Where a taxpayer has not obtained a VAT special invoice, the input tax shall be determined temporarily in accordance with the following provisions:

1. For a VAT electronic ordinary invoice obtained, the tax amount indicated on the invoice;

Announcement of the State Taxation Administration on VAT Collection and Administration Issues Including Input Tax Deduction for Domestic Passenger Transport Services (State Taxation Administration Announcement No. 31 of 2019)

Article 1

About Input VAT Deduction for Domestic Passenger Transport Services

（1.）The "domestic passenger transport services" referred to in Article 6 of the Announcement of the Ministry of Finance, the State Taxation Administration and the General Administration of Customs on Policies Concerning Deepening VAT Reform (Announcement No. 39 of 2019 of the Ministry of Finance, the State Taxation Administration and the General Administration of Customs) are limited to domestic passenger transport services incurred by employees who have signed labor contracts with the unit, and by labor dispatch employees accepted by the unit as the employing unit.

(II) Where a taxpayer purchases domestic passenger transport services and uses the tax amount indicated on the obtained VAT electronic ordinary invoice as the input tax amount, the information such as the buyer's "name" and "taxpayer identification number" indicated on the VAT electronic ordinary invoice shall be consistent with the taxpayer actually deducting the tax; otherwise, no deduction shall be allowed.

(3) The input VAT deductible by taxpayers for domestic passenger transport services refers to the VAT amount actually incurred by the taxpayer on or after April 1, 2019, and indicated on a legally valid VAT deduction voucher or calculated based on it. Where a special VAT invoice or electronic ordinary VAT invoice is used as the VAT deduction voucher, it shall be a special VAT invoice or electronic ordinary VAT invoice issued on or after April 1, 2019.

Therefore:

If your company's employees reimburse subway tickets for work, the input tax on the obtained VAT ordinary electronic invoice can be deducted, and passenger information does not need to be stated on the invoice.

Note:

If an e-invoice is obtained for a scope where deduction is not allowed, its input tax amount cannot be deducted.

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