[Practical] How do railway transport enterprises issue red-letter electronic invoices (railway electronic passenger tickets)?

Recently, the State Taxation Administration, the Ministry of Finance, and China Railway Group jointly issued an announcement clarifying that starting from November 1, 2024, fully digitalized e-invoices—electronic invoices (railway e-tickets)—will be promoted and used in China's railway passenger transport sector. So, after passengers obtain an electronic invoice (railway e-ticket), if it needs to be reissued due to errors in the buyer's information or other reasons, how should railway transport enterprises issue a red-letter electronic invoice (railway e-ticket)? Let's take a look ↓

If the purchaser has not made a purpose confirmation or booking confirmation, the railway transport enterprise shall fill out the "Red-Letter Invoice Information Confirmation Form" (hereinafter referred to as the "Confirmation Form", see Appendix 2) and issue a red-letter electronic invoice (railway electronic ticket).

If the purchaser has already confirmed the use or confirmed accounting, the railway transport enterprise shall fill out the "Confirmation Sheet," and after confirmation by the purchaser, issue the red-letter electronic invoice (railway electronic ticket) based on the "Confirmation Sheet." If the purchaser has already used the electronic invoice (railway electronic ticket) for VAT filing and deduction, the VAT amount listed in the confirmed "Confirmation Sheet" shall be temporarily transferred out from the current period input tax. After obtaining the red-letter electronic invoice (railway electronic ticket) issued by the railway transport enterprise, it shall be used together with the "Confirmation Sheet" as the original voucher.

Source: State Taxation Administration new media

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